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AL SB36

Bill

Official Source

Status

Introduced

1/13/2026

Primary Sponsor

Greg Albritton

Click for details

Origin

Senate

2026 Regular Session

AI Summary

  • Alabama residents who pay municipal sales and use taxes in a municipality other than their place of residence may petition that municipality for a refund of those taxes

  • Refund petitions may only be filed once per year and require documentation of taxes paid plus proof of residency

  • Municipalities must establish their own process for handling refund petitions

  • Interest on refunds begins accruing on the 91st day after a municipality receives a properly documented petition

  • Effective date: October 1, 2026

Legislative Description

Local sales and use taxes, municipal sales and use taxes collected from nonresident Alabama taxpayers refunded

Taxation & Revenue

Last Action

Pending Senate Finance and Taxation General Fund

1/13/2026

Committee Referrals

Finance and Taxation General Fund1/13/2026

Full Bill Text

No bill text available