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2019 Code of Alabama
Title 40 - Revenue and Taxation.
Chapter 23 - Sales and Use Taxes.
Article 4 - Violation of Tax Exempt Privilege.
Section 40-23-121 - Authorization to collect or recover sales taxes due on illegal purchases.
Universal Citation: AL Code § 40-23-121 (2019)
Section 40-23-121Authorization to collect or recover sales taxes due on illegal purchases.
The state Revenue Department is authorized to use its powers and responsibilities, in accord with the general laws of this state, to collect or recover any sales taxes due on purchases made illegally with state tax exempt numbers from the party or parties using such number and the person or persons who benefited from such illegal use of the tax exempt number, if the retailers acted in good faith and reasonably believe the purchase was legal.
(Acts 1989, No. 89-690, p. 1357, §2.)
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