Alabama § 40-17-168.13 - Receipt and Remission of Taxes; Liability.
Full text of Alabama Code of Alabama § 40-17-168.13 — Receipt and Remission of Taxes; Liability., with citation guidance and answers to common questions.
§ 40-17-168.13. Receipt and Remission of Taxes; Liability.
All tax payments due to this state that are received by a licensed public seller or a licensed fleet producer shall be held by the licensed public seller or the licensed fleet producer as trustee in trust for this state, and the licensed public seller or licensed fleet producer has a fiduciary duty to remit to the department the amount of tax received. A licensed public seller or licensed fleet producer is liable for the taxes paid to it or accrued at the time of the sale.
Source: official Alabama text · Last verified 2026-08-27
Frequently Asked Questions About Alabama § 40-17-168.13
What does Code of Alabama § 40-17-168.13 cover?
Section 40-17-168.13 ("Receipt and Remission of Taxes; Liability.") is part of the Code of Alabama, the codified statutory law of Alabama. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Alabama § 40-17-168.13?
A common citation format is "Code of Alabama § 40-17-168.13" (Alabama). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Alabama law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Alabama official source linked on this page or consult a licensed Alabama attorney.
How does Alabama § 40-17-168.13 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Alabama can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Alabama.