Section 40-23-202 - DutiesThe duties of the commission shall include identification and development of each of the following as necessary for compliance with the Streamlined Sales and Use Tax Agreement:
(1) The development of a system for single entity administration of state and local tax collection and distribution.(2) The development of a system designed to provide proper notice of changes in state or local sales and use taxes or rates to taxpayers and the single entity administrator.(3) The development of a system designed to provide proper implementation of changes in state or local sales and use taxes or rates.(4) The development of a system providing for taxpayer audits by persons or entities other than the single entity administrator as authorized by the agreement.(5) The development of a database of all state and local sales and use tax rates.(6) Any other systems, programs, or policies the commission determines are required for compliance with the agreement.Ala. Code § 40-23-202 (1975)