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Section 40-23-1.1 Limitations on the Extension, Expansion, or Modification of Exemptions; Rulemaking Authority

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Alabama Code › Title 40 › Chapter 23 › Section 40-23-1.1

This text was captured on Aug 14, 2026. It is a snapshot, not a live feed, so check the official code before relying on it.

Text

(a) Notwithstanding any other provision of this chapter to the contrary, no exemption provided by existing law in this chapter shall be extended, expanded, or modified by a Joint Resolution of the Legislature. Any Joint Resolution passed in violation of this provision shall be null and void.

(b) The Department of Revenue may adopt rules for the implementation and administration of Act 2022-199.

This is a copy of a public record, reproduced as it was published. It is not legal advice, and it may not be the version a court would rely on. Check the official source before you cite it.

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