Chapter 23. Sales and Use Taxes
Article 1. Sales Tax
Article 2. Use Tax
- Ala. Code § 40-23-60 (1975) Definitions
- Ala. Code § 40-23-61 (1975) Property Taxed; Persons Liable
- Ala. Code § 40-23-62 (1975) Exemptions
- Ala. Code § 40-23-63 (1975) Agricultural and Fishing Machinery Or Equipment - Tax Imposed; Rate; Who Liable
- Ala. Code § 40-23-64 (1975) Agricultural Machinery Or Equipment - Enforcement; Application of Administrative Provisions of Article
- Ala. Code § 40-23-65 (1975) Credit For Sales Or Use Tax Paid to Another State
- Ala. Code § 40-23-66 (1975) Retail Sellers to Register and Give Information
- Ala. Code § 40-23-67 (1975) Seller to Collect Tax; Seller Not to Assume Or Absorb Tax
- Ala. Code § 40-23-68 (1975) Seller to File Returns
- Ala. Code § 40-23-74 (1975) Extension of Time For Making Return
- Ala. Code § 40-23-75 (1975) Deposit of Security
- Ala. Code § 40-23-77 (1975) Discount; Distribution and Expenditure
- Ala. Code § 40-23-82 (1975) Final Return of Retailer Selling Out; Purchaser to Retain Part of Purchase Money
- Ala. Code § 40-23-83 (1975) Records to Be Kept; Enforcement of Article; Promulgation of Regulations, Etc
- Ala. Code § 40-23-85 (1975) Disposition of Funds Derived From Tax
- Ala. Code § 40-23-88 (1975) Penalties
Article 3. Taxes On Sale, Storage, and Use of Automotive Vehicles, Motorboats, Truck Trailers, Etc
- Ala. Code § 40-23-100 (1975) Definitions
- Ala. Code § 40-23-101 (1975) Sales Tax Levied On Automotive Vehicles, Motorboats, Truck Trailers, Manufactured Homes, Etc.; Additional Receipts and Taxes Collected
- Ala. Code § 40-23-102 (1975) Excise Tax Levied On Storage Or Use of Automotive Vehicles, Motorboats, Truck Trailers, Manufactured Homes, Etc.; Additional Receipts and Taxes Collected
- Ala. Code § 40-23-103 (1975) Sales Tax Levied On Sale Price Less Credit For Trade-In
- Ala. Code § 40-23-104 (1975) Collection of Taxes Before Registration Or Licensing; Proof of Purchase Price; Proof of Payment of Tax
- Ala. Code § 40-23-105 (1975) Applicability of Certain Title 40 Provisions
- Ala. Code § 40-23-106 (1975) Reciprocity
- Ala. Code § 40-23-107 (1975) Fees
- Ala. Code § 40-23-108 (1975) Disposition of Funds
- Ala. Code § 40-23-110 (1975) Penalty For Failure to Pay Tax
- Ala. Code § 40-23-111 (1975) Authority to Adopt and Enforce Rules and Regulations
Article 4. Violation of Tax Exempt Privilege
Article 5. Taxes On Sale of Gasoline and Motor Fuel
Article 9. Optional Network Election For Single Point Online Transactions
- Ala. Code § 40-23-240 (1975) Development and Implementation of System
- Ala. Code § 40-23-241 (1975) Authorization of System; Jurisdictional Requirements; Use By Taxpayers; Penalties and Interest
- Ala. Code § 40-23-242 (1975) State and Local Advisory Committee
- Ala. Code § 40-23-243 (1975) Construction of Article
- Ala. Code § 40-23-244 (1975) Uniform Due Date For Eligible Taxes
Article 10. Wholesale to Retail Accountability Program
- Ala. Code § 40-23-260 (1975) [Newly Enacted Section Not Yet Numbered] Program Established; Definitions; Informational Reports; Wholesale and Distributor Reporting Advisory Group
- Ala. Code § 40-23-261 (1975) Filing of Duplicate Information Returns
- Ala. Code § 40-23-262 (1975) Submission of Information On Municipal Business Privilege License Applications
- Ala. Code § 40-23-263 (1975) Construction of Section 40-23-260