Ala. Admin. Code r. 281-3-1-.01

Current through Register Vol. 43, No. 1, October 31, 2024

Section 281-3-1-.01 - Scope Of Rules

(1) Division 281-3-1 of the Administrative Code sets forth the rules to be used by the Department of Commerce in the administration of Acts of Alabama 2009-144, as codified in Code of Ala. 1975, §§ 41-7A-40, et seq.

(2) The administration of the Rebate, as provided in Code of Ala. 1975, § 41-7A-43, and the exemptions from state sales, use, and lodgings taxes pursuant to Code of Ala. 1975, §§ 40-23-2, 40-23-61, and 40-26-1, respectively, are also governed by the administrative rules issued by the Alabama Department of Revenue. Please refer to those rules for further guidance on the Rebate and related state sales, use, and lodgings tax exemptions provided for in Acts of Alabama 2009-144, 2011-695, 2012-167, 2012-212 and 2013-34.

New Rule: Filed August 13, 2012; September 17, 2012.

Amended by Alabama Administrative Monthly Volume XXXIII, Issue No. 05, February 27, 2015, eff. 3/19/2015.

Author: Department of Commerce/Alabama Film Office

Statutory Authority:Code of Ala. 1975. §§ 41-7A-40 through -48.