(a) All taxes levied or assessed by any municipality pursuant to the provisions of Section 11-51-200 shall be subject to all definitions, exceptions, exemptions, proceedings, requirements, provisions, rules and regulations promulgated under the Alabama Administrative Procedure Act, direct pay permit and drive-out certificate procedures, statutes of limitation, penalties, fines, punishments, and deductions for the corresponding state tax as are provided by Sections 40-2A-7, 40-23-1, 40-23-2, 40-23-2.1, 40-23-4 to 40-23-31, inclusive, 40-23-36, 40-23-37, except for those provisions relating to the tax rate, and 40-23-38, except where inapplicable or where otherwise provided in this article.
(b) Notwithstanding the provisions of subsection (a), the tax provided in Section 11-51-200 on any automotive vehicle, truck trailer, trailer, semitrailer, or travel trailer required to be registered or licensed with the probate judge, which is not sold through a licensed Alabama dealer, shall be collected and fees paid in accordance with the provisions of Sections 40-23-104 and 40-23-107, respectively.
Structure Code of Alabama
Title 11 - Counties and Municipal Corporations.
Title 2 - Provisions Applicable to Municipal Corporations Only.
Article 3 - Sales and Use Taxes.
Section 11-51-200 - Levy of Sales Tax Authorized; Exemption; Construction.
Section 11-51-202 - Levy of Excise or Use Tax Authorized; Levy of Lodgings Tax Authorized.
Section 11-51-206 - Levy of Tax Outside Corporate Limits.
Section 11-51-209 - Gross Receipts Tax.
Section 11-51-210 - Standard Singular and Multiple Jurisdictional Tax Forms.
Section 11-51-210.1 - Notice of Tax Rates; Correction of Erroneously Published Rates; Liability.