Alabama § 45-42-243.01 - Applicability of State Provisions.
Full text of Alabama Code of Alabama § 45-42-243.01 — Applicability of State Provisions., with citation guidance and answers to common questions.
§ 45-42-243.01. Applicability of State Provisions.
The taxes provided for in Section 45–42–243 shall be subject to all definitions, exceptions, proceedings, requirements, rules, regulations, provisions, penalties, fines, punishments, and deductions as are applicable to the state sales and use taxes levied under Act 100 1959 Second Special Session (Acts 1959, p. 298), and Article 11 of Chapter 20 of Title 51 of the Code of Alabama of 1940, as the article had been last amended on September 1, 1959, and as it existed on that date, except where inapplicable or where herein otherwise provided, all of which are adopted and made a part hereof by reference, including the provisions for the enforcement and collection of the taxes.
Source: official Alabama text · Last verified 2026-08-27
Frequently Asked Questions About Alabama § 45-42-243.01
What does Code of Alabama § 45-42-243.01 cover?
Section 45-42-243.01 ("Applicability of State Provisions.") 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 § 45-42-243.01?
A common citation format is "Code of Alabama § 45-42-243.01" (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 § 45-42-243.01 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.