Alabama § 45-51-243 - Legislative Findings.
Full text of Alabama Code of Alabama § 45-51-243 — Legislative Findings., with citation guidance and answers to common questions.
§ 45-51-243. Legislative Findings.
(a) It is the intention of the Legislature by the passage of this part to authorize Montgomery County to levy and provide for the collection of, in addition to all other taxes authorized by law, a rental tax not to exceed the rate set forth herein.
(b) The Legislature hereby finds and declares that the rental tax authorized by this part (1) is not a gross receipts tax in the nature of a sales tax, as such term is defined in subdivision (8) of Section 40-2A-3, and used in Section 11-51-209, and (2) is not a tax on gross proceeds described in Act 89 of the 1975 Fourth Special Session (Acts 1975, p. 2755), but is instead a direct tax on the lessee or renter collected by the lessor or vendor for ease of administration.
(c) This part shall be liberally construed in conformity with the intentions and findings expressed in this section.
Frequently Asked Questions About Alabama § 45-51-243
What does Code of Alabama § 45-51-243 cover?
Section 45-51-243 ("Legislative Findings.") 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 § 45-51-243?
A common citation format is "Code of Alabama § 45-51-243" (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 § 45-51-243 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.