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Alabama Code (Last Updated: November 28, 2014) |
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Title40 REVENUE AND TAXATION. |
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Chapter23. SALES AND USE TAXES. |
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Article6. Tax on Remote Sellers. |
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Division2. Delegation to Discuss Sales and Use Tax Collection From Remote Sales. |
§40-23-172. Delegates for participation in multistate discussions.
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(a) There is created a delegation to participate in multistate discussions regarding the simplification and modernization of tax administration. Delegates shall be appointed as follows:
(1) One representative of municipal government appointed by the Alabama League of Municipalities.
(2) One representative of county government appointed by the Association of County Commissions of Alabama.
(3) The Commissioner of the Alabama Department of Revenue or his or her designee.
(4) One representative of the retail community appointed by the Alabama Retail Association.
(5) One representative of the accounting profession appointed by the Alabama Society of Certified Public Accountants.
(b) Delegates shall serve at the pleasure of the appointing authority. Delegates shall be reimbursed by the State of Alabama for all reasonable and necessary expenses in the discharge of their duties.
(c) Delegates shall, by majority vote of the membership, make recommendations to the Legislature and to the Governor.
(d) The delegation shall reflect the racial and ethnic diversity of the state.