§11-12A-24. Repeal of Article and Date Thereof; Short Taxable Years for Taxpayers on Calendar or Fiscal Year and Cash or Accrual Accounting Methods

(a) Each and every provision of article twelve-a of this chapter is repealed for all tax periods beginning on and after July 1, 1987: Provided, That tax liabilities, if any, arising for taxable years or portions thereof ending prior to July 1, 1987, shall be determined, administered, assessed and collected as if the taxes imposed […]

§11-12A-25. Credit for Consumers Sales and Service Tax and Use Tax Paid

The tax imposed by this article shall be subject to the credit set forth in section nine-b, article fifteen of this chapter and the credit set forth in section three-b, article fifteen-a of this chapter.