AL SB107

Allows municipalities to request recalculation of Simplified Sellers Use Tax (SSUT) distributions based on population changes from annexation, deannexation, or incorporation occurring between federal decennial censuses.

Recalculations take effect on January 1 of every fifth year after the most recent federal census, with the first recalculation occurring on January 1, 2026, if documentation is submitted by the preceding October 1.

Municipalities must provide certified documentation including annexation/deannexation resolutions with legal descriptions, election notices and probate court results, and information submitted to the U.S. Census Bureau Boundary and Annexation Survey.

Newly incorporated municipalities may be included in distributions if they submit petition of incorporation, election results, census ordered by probate judge, and elected officers' contact information; distribution is determined by the probate court-ordered census population.

Department of Revenue may request additional documentation to verify census data and shall notify municipalities of their determined population; recalculation remains in effect until the next federal decennial census.