As used in this article, unless the context otherwise requires, the following terms shall have the following meanings:
(1) JUDGE OF PROBATE. The judge of probate or other licensing authority in a county.
(2) LICENSING OFFICIAL. The county official required by law to issue licenses for any automotive vehicle, motorboat, truck trailer, trailer, semitrailer, or travel trailer taxed under this article.
(3) MOTOR BOAT. A boat with one or more built-in motors or a boat with an outboard type motor or motors attached thereto by attachments intended to be permanent rather than readily removable and which motor or motors are controlled with remote controls built on or into the hull of the boat.
Structure Code of Alabama
Title 40 - Revenue and Taxation.
Chapter 23 - Sales and Use Taxes.
Article 3 - Taxes on Sale, Storage, and Use of Automotive Vehicles, Motorboats, Truck Trailers, Etc.
Section 40-23-100 - Definitions.
Section 40-23-103 - Sales Tax Levied on Sale Price Less Credit for Trade-In.
Section 40-23-105 - Applicability of Certain Title 40 Provisions.
Section 40-23-106 - Reciprocity.
Section 40-23-108 - Disposition of Funds.
Section 40-23-110 - Penalty for Failure to Pay Tax.
Section 40-23-111 - Authority to Adopt and Enforce Rules and Regulations.