Alabama Code (Last Updated: November 28, 2014) |
Title40 REVENUE AND TAXATION. |
Chapter23. SALES AND USE TAXES. |
Article3. Taxes on Sale, Storage, and Use of Automotive Vehicles, Motorboats, Truck Trailers, etc. |
§ 40-23-100. Definitions. |
§ 40-23-101. Sales tax levied on automotive vehicles, motorboats, truck trailers, manufactured homes, etc.; additional receipts and taxes collected. |
§ 40-23-102. Excise tax levied on storage or use of automotive vehicles, motorboats, truck trailers, manufactured homes, etc.; additional receipts and taxes collected. |
§ 40-23-103. Sales tax levied on sale price less credit for trade-in. |
§ 40-23-104. Collection of taxes before registration or licensing; proof of purchase price; proof of payment of tax. |
§ 40-23-105. Applicability of certain Title 40 provisions. |
§ 40-23-106. Reciprocity. |
§ 40-23-107. Fees. |
§ 40-23-108. Disposition of funds. |
§ 40-23-110. Penalty for failure to pay tax. |
§ 40-23-111. Authority to adopt and enforce rules and regulations. |