CHAPTER 11. TAXATION.

ARTICLE 15A. USE TAX.

§11-15A-4. Evidence of use.

For the purpose of the proper administration of this article to prevent evasion of the tax, evidence that tangible personal property, custom software or a service was sold by any person for delivery in this state is prima facie evidence that the tangible personal property, custom software or service was sold for use in this state.

Bill History For §11-15A-4

1986 Second Special Session
Senate Bill 1
1951 Regular Session
Senate Bill 127