Alabama § 40-23-200 - Definitions.
Full text of Alabama Code of Alabama § 40-23-200 — Definitions., with citation guidance and answers to common questions.
§ 40-23-200. Definitions.
For purposes of this division, the following words or phrases shall have the following meanings:
(1) AGREEMENT. The Streamlined Sales and Use Tax Agreement.
(2) COMMISSION. The Alabama Streamlined Sales and Use Tax Commission created in this division to develop, implement, and administer programs necessary to come into compliance with the provisions of the Streamlined Sales and Use Tax Agreement.
(3) COMMISSIONER. The Commissioner of the Department of Revenue.
(4) DEPARTMENT. The Department of Revenue.
(5) SINGLE ENTITY ADMINISTRATION. A program to provide state-level administration of state and local jurisdiction sales and use tax in compliance with the provisions of the Streamlined Sales and Use Tax Agreement.
(6) STREAMLINED SALES AND USE TAX AGREEMENT. The multi-state agreement by that name or any subsequent name the purpose of which is to simplify and modernize sales and use tax administration in member states in order to reduce the burden of tax compliance, as in effect from time to time.
Frequently Asked Questions About Alabama § 40-23-200
What does Code of Alabama § 40-23-200 cover?
Section 40-23-200 ("Definitions.") 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 § 40-23-200?
A common citation format is "Code of Alabama § 40-23-200" (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 § 40-23-200 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.