Alabama § 40-26B-9 - Refund of Supplemental Privilege Tax.
Full text of Alabama Code of Alabama § 40-26B-9 — Refund of Supplemental Privilege Tax., with citation guidance and answers to common questions.
§ 40-26B-9. Refund of Supplemental Privilege Tax.
(a) Each pharmaceutical service provider that collected and remitted the supplemental privilege tax on pharmaceutical services pursuant to Article 1A, as it read prior to August 30, 2016, shall be entitled to a refund of the taxes collected in the form of a credit against any future taxes levied pursuant to the privilege tax on pharmaceutical services provided for in this article, due after August 30, 2016. Beginning October 1, 2016, monthly credits shall be allowed to the pharmaceutical service providers that remitted the supplemental privilege tax through September 20, 2018.
(b) On or after October 1, 2018, a pharmaceutical service provider who is entitled to a credit under subsection (a) and has unused credit remaining shall be entitled to a refund of the remaining credit owed to the provider, without interest, upon petition to the department. The petition shall be made no later than October 1, 2020. The department shall establish procedures to implement this subsection.
Source: official Alabama text · Last verified 2026-08-27
Frequently Asked Questions About Alabama § 40-26B-9
What does Code of Alabama § 40-26B-9 cover?
Section 40-26B-9 ("Refund of Supplemental Privilege Tax.") 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 § 40-26B-9?
A common citation format is "Code of Alabama § 40-26B-9" (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 § 40-26B-9 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.