Alabama § 40-23-172 - Delegates for Participation in Multistate Discussions.
Full text of Alabama Code of Alabama § 40-23-172 — Delegates for Participation in Multistate Discussions., with citation guidance and answers to common questions.
§ 40-23-172. Delegates for Participation in Multistate Discussions.
(a) There is created a delegation to participate in multistate discussions regarding the simplification and modernization of tax administration. Delegates shall be appointed as follows:
(1) One representative of municipal government appointed by the Alabama League of Municipalities.
(2) One representative of county government appointed by the Association of County Commissions of Alabama.
(3) The Commissioner of the Alabama Department of Revenue or his or her designee.
(4) One representative of the retail community appointed by the Alabama Retail Association.
(5) One representative of the accounting profession appointed by the Alabama Society of Certified Public Accountants.
(b) Delegates shall serve at the pleasure of the appointing authority. Delegates shall be reimbursed by the State of Alabama for all reasonable and necessary expenses in the discharge of their duties.
(c) Delegates shall, by majority vote of the membership, make recommendations to the Legislature and to the Governor.
(d) The delegation shall reflect the racial and ethnic diversity of the state.
Source: official Alabama text · Last verified 2026-08-27
Frequently Asked Questions About Alabama § 40-23-172
What does Code of Alabama § 40-23-172 cover?
Section 40-23-172 ("Delegates for Participation in Multistate Discussions.") 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 § 40-23-172?
A common citation format is "Code of Alabama § 40-23-172" (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 § 40-23-172 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.