Alabama § 45-51-243.12 - Construction and Application.
Full text of Alabama Code of Alabama § 45-51-243.12 — Construction and Application., with citation guidance and answers to common questions.
§ 45-51-243.12. Construction and Application.
The tax authorized to be levied by this part shall be conclusively presumed to be a direct tax on the lessee or renter, precollected for the purposes of convenience and facility only, and shall not be construed as a gross receipts or gross proceeds tax on the lessor or vendor charged with the collection or remittance of this tax. To the extent that Act 89, adopted during the 1975 Fourth Special Session (Acts 1975, p. 2755), is inconsistent with any provision of this part, such conflicting provision of Act 89 of the 1975 Fourth Special Session (Acts 1975, p. 2755) is superseded and repealed, but only to the extent of the conflict, and Act 89 of the 1975 Fourth Special Session (Acts 1975, p. 2755) shall otherwise remain in full force and effect. Act 2017-465 of the 2017 Regular Session is hereby repealed.
Frequently Asked Questions About Alabama § 45-51-243.12
What does Code of Alabama § 45-51-243.12 cover?
Section 45-51-243.12 ("Construction and Application.") 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 § 45-51-243.12?
A common citation format is "Code of Alabama § 45-51-243.12" (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 § 45-51-243.12 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.