Code of Alabama
Chapter 23 - Sales and Use Taxes.
Article 2 - Use Tax.

Section 40-23-60 - Definitions. - THIS SECTION WAS AMENDED BY ACT 2022-199 IN THE 2022...

Section 40-23-61 - Property Taxed; Persons Liable. - (a) An excise tax is hereby imposed on the storage,...

Section 40-23-62 - Exemptions. - The storage, use, or other consumption in this state of...

Section 40-23-64 - Agricultural Machinery or Equipment - Enforcement; Application of Administrative Provisions of Article. - Section 40-23-63 shall be enforced by the Commissioner of Revenue...

Section 40-23-65 - Credit for Sales or Use Tax Paid to Another State. - If a sales or use tax equal to or greater...

Section 40-23-66 - Retail Sellers to Register and Give Information. - Every seller engaged in making retail sales of tangible personal...

Section 40-23-67 - Seller to Collect Tax; Seller Not to Assume or Absorb Tax. - Every such seller making sales of tangible personal property for...

Section 40-23-68 - Seller to File Returns. - (a) Except as otherwise provided in subsection (f), the tax...

Section 40-23-74 - Extension of Time for Making Return. - The department for good cause may extend for not to...

Section 40-23-75 - Deposit of Security. - The department, whenever it deems it necessary to insure compliance...

Section 40-23-77 - Discount; Distribution and Expenditure. - A discount of three percent of the taxes levied by...

Section 40-23-82 - Final Return of Retailer Selling Out; Purchaser to Retain Part of Purchase Money. - If any retailer liable for an amount of tax herein...

Section 40-23-83 - Records to Be Kept; Enforcement of Article; Promulgation of Regulations, Etc. - Every seller and every person storing, using or otherwise consuming...

Section 40-23-85 - Disposition of Funds Derived From Tax. - All taxes, fees, interest, or penalties imposed and all amounts...

Section 40-23-88 - Penalties. - Any seller or other person failing or refusing to furnish...