reglab/housing_qa huggingface dataset:
AL Code § 40-23-194 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 23 - Sales and Use Taxes.|Article 6 - Tax on Remote Sellers.|Division 3 - Conditions for Remote Entity Nexus.|Part 2 - Simplified Seller Use Tax Remittance Act.|Section 40-23-194 - Discount.

Section 40-23-194Discount. Eligible sellers may deduct and retain a discount equal to two percent of the simplified sellers use tax properly collected and then remitted to the department in a timely manner, provided that for tax periods beginning on or after January 1, 2019, the allowance for discount shall not apply to any taxes collected and then remitted which are in excess of four hundred thousand dollars ($400,000). The department is authorized to prescribe rules for administering the discount. No discount shall be allowed for any taxes which are not timely reported and remitted to the department pursuant to program procedures. (Act 2015-448, p. 1443, §1; Act 2018-539, §1.)
AL Code § 40-23-195 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 23 - Sales and Use Taxes.|Article 6 - Tax on Remote Sellers.|Division 3 - Conditions for Remote Entity Nexus.|Part 2 - Simplified Seller Use Tax Remittance Act.|Section 40-23-195 - Rulemaking Authority; Recordkeeping.

Section 40-23-195Rulemaking authority; recordkeeping.  (a) The department may adopt, promulgate, and enforce reasonable rules and regulations related to the implementation, administration, and participation in the program. The department shall have exclusive responsibility for reviewing and accepting applications for participation and for the administration, return processing, and review of the eligibility of sellers participating in the program. Eligible sellers participating in the program shall not be subject to audit or review by any Alabama locality. Eligible sellers shall maintain records of all sales delivered into Alabama, including copies of invoices showing the purchaser, address, purchase amount, and simplified sellers use tax collected. Such records shall be made available for review and inspection upon request by the department. (b) The department may disclose the name of eligible sellers, the effective date the eligible seller began participating in the program and, if applicable, the cease date the eligible seller ceased to participate in the program. (Act 2015-448, p. 1443, §1; Act 2017-82, §2.)
AL Code § 40-23-196 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 23 - Sales and Use Taxes.|Article 6 - Tax on Remote Sellers.|Division 3 - Conditions for Remote Entity Nexus.|Part 2 - Simplified Seller Use Tax Remittance Act.|Section 40-23-196 - Refund or Credit of Excess Taxes Paid.

Section 40-23-196Refund or credit of excess taxes paid.  (a) Any taxpayer who pays a simplified sellers use tax through this program that is higher than the actual state and local sales or use tax levied in the locality where the sale was delivered may file for a refund or credit of the excess amount paid to the eligible seller participating in the program. A business taxpayer who has a registered consumer use tax account with the department may claim credit for the overpayment of simplified use tax on their consumer use tax return in a manner prescribed by the department. All other taxpayers may file a petition for refund in the manner prescribed by the department. The petition for refund may only be filed once per year. In the event the amount due to be refunded in a year is less than twenty-five ($25.00) dollars, payment of the refund may be deferred by the department and combined with amounts due to be paid pursuant to subsequent annual refund petitions for a period of up to three years. (b) Any taxpayer seeking a refund or credit of excess taxes paid to an eligible seller participating in the program shall maintain records documenting the amount of simplified sellers use tax paid. Refund or credit requests shall require proper documentation of amounts paid by the taxpayer and shall be submitted to the department with the petition for refund. (c) Notwithstanding any other provision of law, interest due on any refund of taxes paid directly to the department under this division shall be paid beginning 90 days after the receipt date of the properly documented refund petition with interest accruing beginning on the 91st day. (Act 2015-448, §1.)
AL Code § 40-23-197 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 23 - Sales and Use Taxes.|Article 6 - Tax on Remote Sellers.|Division 3 - Conditions for Remote Entity Nexus.|Part 2 - Simplified Seller Use Tax Remittance Act.|Section 40-23-197 - Disposition of Funds.

Section 40-23-197Disposition of funds. (a) The proceeds of simplified sellers use tax paid pursuant to this part shall be appropriated to the department, which shall retain the amount necessary to fund the administrative costs of implementing and operating the program and to cover the amounts paid for refunds authorized in Section 40-23-196. The balance of the amounts collected shall be distributed as follows: (1) Fifty percent to the State Treasury and allocated 75 percent to the General Fund and 25 percent to the Education Trust Fund. (2) Twenty-five percent to each county in the state on a prorated basis according to population as determined in the most recent federal census prior to the distribution. (3) Twenty-five percent of funds to be distributed to each municipality in the state on a prorated basis according to population as determined in the most recent federal census prior to the distribution. (b) Effective for tax periods beginning on or after January 1, 2019, the net proceeds after the distribution provided in subdivision (1) of subsection (a) shall be distributed 60 percent to each municipality in the state on a basis of the ratio of the population of each municipality to the total population of all municipalities in the state as determined in the most recent federal census prior to distribution and 40 percent to each county in the state, and deposited into the general fund of the respective county commission, on a basis of the ratio of the population of each county to the total population of all counties in the state as determined in the most recent federal census prior to the distribution. (c) The distribution of the proceeds from the simplified sellers use tax paid to counties and municipalities shall occur quarterly in a manner prescribed by the department.  (Act 2015-448, p. 1443, §1; Act 2018-539, §1.)
AL Code § 40-23-197.1 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 23 - Sales and Use Taxes.|Article 6 - Tax on Remote Sellers.|Division 3 - Conditions for Remote Entity Nexus.|Part 2 - Simplified Seller Use Tax Remittance Act.|Section 40-23-197.1 - Distributions of Simplified Sellers Use Tax Proceeds.

Section 40-23-197.1Distributions of simplified sellers use tax proceeds. Notwithstanding the provisions of Section 40-23-197, the department may initiate monthly distributions of the proceeds from the simplified sellers use tax paid to counties and municipalities. (Act 2017-82, §1.)
AL Code § 40-23-198 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 23 - Sales and Use Taxes.|Article 6 - Tax on Remote Sellers.|Division 3 - Conditions for Remote Entity Nexus.|Part 2 - Simplified Seller Use Tax Remittance Act.|Section 40-23-198 - Applicability of Part 2.

Section 40-23-198Applicability of Part 2. In the event that the enactment of federal legislation removes current federal limitations on states' ability to enforce their sales and use tax jurisdiction against businesses that lack an instate physical presence, the provisions of this part shall be inapplicable as to any eligible seller who is not registered with the department as a participant in the program at least six months prior to the date of such change in law. In such event, the provisions of this part will continue to apply to any eligible seller who has been approved by the department as a participant in the program at least six months prior to the change in law and to any taxpayer who has paid or pays the simplified sellers use tax authorized under this part provided the eligible seller continues to collect, report, and remit the simplified sellers use tax and otherwise complies with all procedures and requirements of the program. Eligible sellers participating in the program pursuant to this subsection may continue to receive a discount of two percent (2%) on all simplified sellers use taxes properly remitted under the provisions of this part and shall continue to report sales under the conditions set out in Section 40-23-193. (Act 2015-448, §1; Act 2016-110, §1.)
AL Code § 40-23-199 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 23 - Sales and Use Taxes.|Article 6 - Tax on Remote Sellers.|Division 3 - Conditions for Remote Entity Nexus.|Part 2 - Simplified Seller Use Tax Remittance Act.|Section 40-23-199 - Amnesty for Certain Uncollected Remote Use Tax.

Section 40-23-199Amnesty for certain uncollected remote use tax. (a) Subject to the limitations set out in this section, an eligible seller participating in the program shall be granted amnesty for any uncollected remote use tax that may have been due on sales made to purchasers in the state for all periods preceding October 1, 2019. (1) The amnesty precludes assessment for uncollected simplified sellers use tax together with any penalty or interest for sales made during a period prior to October 1, 2019. (2) The amnesty provided in this section shall be granted to any eligible seller who applies to participate in the program following acceptance into the program by the department. (3) Amnesty is not available to an eligible seller with respect to any matter or matters for which the eligible seller has received notice of the commencement of an audit and the audit is not yet finally resolved, including any related administrative and judicial processes. (4) Amnesty is not available for any simplified sellers use tax already paid or remitted to the state or for taxes collected by the eligible seller. (5) Amnesty is fully effective, absent the eligible seller's fraud or intentional misrepresentation of a material fact, as long as the eligible seller continues his or her participation in the program and continues to collect, report, and remit applicable simplified sellers use tax for a period of at least 36 months.  (6) Amnesty is applicable only to simplified sellers use tax due from an eligible seller in his or her capacity as an eligible seller and not to remote use taxes due from a seller in his or her capacity as a buyer. (b) No class action may be brought against an eligible seller in any court of this state on behalf of customers for an overpayment of simplified sellers use tax collected and remitted on sales made by the eligible seller. (Act 2015-448, p. 1443, §1; Act 2019-382, §1.)
AL Code § 40-23-199.1 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 23 - Sales and Use Taxes.|Article 6 - Tax on Remote Sellers.|Division 3 - Conditions for Remote Entity Nexus.|Part 2 - Simplified Seller Use Tax Remittance Act.|Section 40-23-199.1 - Amnesty for Certain Uncollected Remote Use Tax.

Section 40-23-199.1Amnesty for certain uncollected remote use tax. The Simplified Sellers Use Tax Remittance Program may not be used to report sales tax obligations subject to the sales tax imposed by Chapter 23 of this title or any local law or municipal ordinance or any county ordinance enacted pursuant to Section 40-12-4 imposing a sales tax for those sales of tangible personal property which are sold at a retail location in this state.  (Act 2018-539, §2.)
AL Code § 40-23-199.3 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 23 - Sales and Use Taxes.|Article 6 - Tax on Remote Sellers.|Division 3 - Conditions for Remote Entity Nexus.|Part 2 - Simplified Seller Use Tax Remittance Act.|Section 40-23-199.3 - Online Application Process.

Section 40-23-199.3Online application process. By no later than January 1, 2019, the department shall initiate an online application process to simplify refunds requested pursuant to Section 40-23-196. (Act 2018-539, §4.)
AL Code § 41-4-160 (2021)
2021 Code of Alabama|Title 41 - State Government.|Chapter 4 - Department of Finance.|Article 5 - Division of Purchasing.|Division 6 - Legal and Contractual Remedies.|Part A - Resolution of Controversies.|Section 41-4-160 - (Effective October 1, 2022) Written Procedures for Exempted Governmental Bodies to Resolve Controversies.

Section 41-4-160(Effective October 1, 2022) Written procedures for exempted governmental bodies to resolve controversies. (a) Contracts of a governmental body listed under subsection (b) of Section 41-4-124 are not subject to this part as it relates to the authority of the Chief Procurement Officer and Director of Finance. (b) The governmental bodies listed under subsection (b) of Section 41-4-124 shall establish written procedures keeping with the spirit and intent of this part to do all of the following: (1) Resolve protested solicitations and awards. (2) Establish criteria and review procedures for suspension and debarment of persons or entities. (3) Resolve contract disputes. (Act 2021-296, §2)
AL Code § 41-4-161 (2021)
2021 Code of Alabama|Title 41 - State Government.|Chapter 4 - Department of Finance.|Article 5 - Division of Purchasing.|Division 6 - Legal and Contractual Remedies.|Part A - Resolution of Controversies.|Section 41-4-161 - (Effective October 1, 2022) Filing of Protests; Resolution; Administrative Review.

Section 41-4-161(Effective October 1, 2022) Filing of protests; resolution; administrative review. (a)(1) A bona fide prospective bidder or offeror who is aggrieved in connection with the solicitation of a contract may protest to the Chief Procurement Officer within 14 days of the date of issuance of the solicitation or any amendment to it, if the amendment is at issue.  (2)a. Except as provided in paragraph b., a bona fide actual bidder or offeror who is aggrieved in connection with the intended award or award of a contract may protest to the Chief Procurement Officer within 14 days of the date the award or notification of intent to award, whichever is earlier, is posted in accordance with this article. b. A matter that could have been raised under subdivision (1) as a protest of the solicitation may not be raised as a protest of the award or intended award of a contract. (3) A protest filed under subdivision (1) or (2) shall be in writing, be filed with the Chief Procurement Officer, and set forth the grounds of the protest and the relief requested with enough particularity to give notice of the issues to be decided. (b) The Chief Procurement Officer, or his or her designee, may settle and resolve the protest of a bona fide actual or prospective bidder or offeror concerning the solicitation or award of a contract in accordance with rules adopted under this article. (c) If the protest is not resolved by mutual agreement within 10 days after the protest is filed, the Chief Procurement Officer shall commence an administrative review of the protest and issue a decision in writing within 14 days of the review. (d) A copy of the decision under subsection (c) shall be mailed or otherwise furnished immediately to the protestor and any other party intervening. (e) A decision under subsection (c) shall be final and conclusive, unless fraudulent, or a party adversely affected by the decision appeals administratively to the Director of Finance in accordance with Section 41-4-164. (f) In the event of a timely protest under subsection (a) or an appeal under Section 41-4-164, the state may not proceed further with the solicitation or with the award of the contract until five days after notice of the final decision is provided to the protestor, except that solicitation or award of a protested contract is not stayed if the Chief Procurement Officer, after consultation with the head of the using agency or the head of a purchasing agency, makes a written determination that the solicitation or award of the contract without further delay is necessary to protect the best interests of the state. (Act 2021-296, §2)
AL Code § 41-4-163 (2021)
2021 Code of Alabama|Title 41 - State Government.|Chapter 4 - Department of Finance.|Article 5 - Division of Purchasing.|Division 6 - Legal and Contractual Remedies.|Part A - Resolution of Controversies.|Section 41-4-163 - (Effective October 1, 2022) Dispute Resolution Procedures.

Section 41-4-163(Effective October 1, 2022) Dispute resolution procedures. The Chief Procurement Officer, by rule, shall establish procedures to resolve disputes between the state and a contractor that arise under, or by virtue of, a contract between them, including disputes based upon breach of contract, mistake, misrepresentation, or other cause for contract modification or rescission. (Act 2021-296, §2.)
AL Code § 41-4-164 (2021)
2021 Code of Alabama|Title 41 - State Government.|Chapter 4 - Department of Finance.|Article 5 - Division of Purchasing.|Division 6 - Legal and Contractual Remedies.|Part A - Resolution of Controversies.|Section 41-4-164 - This Section Was Assigned by the Code Commissioner in the 2021 Regular Session, Effective October 1, 2021. This Is Not in the Current Code Supplement.

Section 41-4-164(Effective October 1, 2022) Appeals. (a) A party that receives an adverse decision from the Chief Procurement Officer under subsection (c) of Section 41-4-161 or subsection (c) of Section 41-4-162 may appeal the decision to the Director of Finance. (b) An appeal to the Director of Finance shall be made in writing within five days of receipt of the adverse decision from the Chief Procurement Officer. (c) The Director of Finance shall hold unlawful and set aside any decision issued by the Chief Procurement Officer that the director finds to be arbitrary, capricious, an abuse of discretion, or otherwise not in accordance with law. (d) The Director of Finance shall issue a written decision within 14 days of receipt of the appeal. (e) A copy of the decision under subsection (d) shall be mailed or otherwise furnished immediately to the parties. (f) A decision under subsection (d) shall be final and conclusive unless fraudulent. (Act 2021-296, §2.)
AL Code § 41-4-165 (2021)
2021 Code of Alabama|Title 41 - State Government.|Chapter 4 - Department of Finance.|Article 5 - Division of Purchasing.|Division 6 - Legal and Contractual Remedies.|Part B - Solicitations or Awards in Violation of Law.|Section 41-4-165 - (Effective October 1, 2022) Applicability of Part.

Section 41-4-165(Effective October 1, 2022) Applicability of part. This part applies when a determination is made that a solicitation or award of a contract is in violation of law. (Act 2021-296, §2.)
AL Code § 41-4-166 (2021)
2021 Code of Alabama|Title 41 - State Government.|Chapter 4 - Department of Finance.|Article 5 - Division of Purchasing.|Division 6 - Legal and Contractual Remedies.|Part B - Solicitations or Awards in Violation of Law.|Section 41-4-166 - (Effective October 1, 2022) Solicitation or Proposed Award of Contract in Violation of Law - Cancellation or Revision.

Section 41-4-166(Effective October 1, 2022) Solicitation or proposed award of contract in violation of law - Ratification and affirmation; termination; voiding of contract. If, prior to an award, a solicitation or proposed award of a contract is determined to be in violation of law, the solicitation or proposed award shall be cancelled or revised to comply with the law. (Act 2021-296, §2.)
AL Code § 41-4-167 (2021)
2021 Code of Alabama|Title 41 - State Government.|Chapter 4 - Department of Finance.|Article 5 - Division of Purchasing.|Division 6 - Legal and Contractual Remedies.|Part B - Solicitations or Awards in Violation of Law.|Section 41-4-167 - (Effective October 1, 2022) Solicitation or Proposed Award of Contract in Violation of Law - Ratification and Affirmation; Termination; Voiding of Contract.

Section 41-4-167(Effective October 1, 2022) Solicitation or proposed award of contract in violation of law - Ratification and affirmation; termination; voiding of contract. If, after an award, a solicitation or award of a contract is determined to be in violation of law, then: (1) If the person awarded the contract has not acted fraudulently or in bad faith, the contract may be ratified and affirmed by the Chief Procurement Officer, so long as doing so is in the best interests of the state, or the contract may be terminated by the Chief Procurement Officer and the person awarded the contract shall be compensated for the supplies provided or services rendered under the contract prior to termination. (2) If the person awarded the contract has acted fraudulently or in bad faith, the contract may be declared void by the Chief Procurement Officer or the contract may be ratified and affirmed by the Chief Procurement Officer, so long as the action is in the best interests of the state. A contract ratified and affirmed under this subdivision does not prejudice the state's right to any available damages. (Act 2021-296, §2.)
AL Code § 41-4-168 (2021)
2021 Code of Alabama|Title 41 - State Government.|Chapter 4 - Department of Finance.|Article 5 - Division of Purchasing.|Division 6 - Legal and Contractual Remedies.|Part B - Solicitations or Awards in Violation of Law.|Section 41-4-168 - This Section Was Assigned by the Code Commissioner in the 2021 Regular Session, Effective October 1, 2021. This Is Not in the Current Code Supplement.

Section 41-4-168(Effective October 1, 2022) Civil action to enjoin execution of contract. A bona fide unsuccessful bidder or offeror on a particular contract who has exhausted the administrative remedies contained in this division and any taxpayer of the area within the jurisdiction of the awarding authority may bring a civil action in the Circuit Court of Montgomery County to enjoin execution of any contract entered into in violation of this article. (Act 2021-296, §2.)
AL Code § 41-4-401 (2021)
2021 Code of Alabama|Title 41 - State Government.|Chapter 4 - Department of Finance.|Article 14 - Stewardship of State-Owned Property and Leased Real Property.|Division 5 - Division of Construction Management.|Part 1 - Creation.|Section 41-4-401 - This Section Was Assigned by the Code Commissioner in the 2021 Regular Session, Effective February 1, 2021. This Is Not in the Current Code Supplement.

Section 41-4-401THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2021 REGULAR SESSION, EFFECTIVE FEBRUARY 1, 2021. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT.  (a) The Division of Construction Management within the Department of Finance shall provide for the submission and signing of documents via electronic means, at no additional cost to the party submitting or signing the document. (b) No later than November 30 of each year, the Division of Construction Management shall submit a report to the Speaker of the House, the Speaker Pro Tempore, the Lieutenant Governor, the President Pro Tempore of the Senate, and the Majority Leader and Minority Leader of both the House of Representatives and the Senate. The report shall include all of the following, as they relate to each plan or project proposal submitted to the division during the preceding fiscal year relating to a public K-12 school: (1) The name of the public K-12 school at which the project will take place. (2) The final cost of the project. (3) Any increase in cost of a project due to any requirement of or change to the plan or proposal requested by the division, and the reason for that increase. (4) For each document submitted to the division for review or approval, the time elapsed between the receipt of the document and the return of the document to the submitting party or other appropriate response by the division. (Act 2021-476, §3.)