The administration of this division is vested in and shall be exercised by the Department of Revenue, except as otherwise herein provided, and the enforcement of any of the provisions of this division in any of the courts of the state shall be under the jurisdiction and supervision of the department, and the department may require the assistance of, and act through the district attorney and the Attorney General of the state, and any legal counsel of the Department of Revenue.
The department shall appoint as needed such agents, clerks and stenographers as may be necessary to enforce provisions of this division under the provisions of the merit system, who shall perform such duties as may be required, and such duly appointed and qualified agents are authorized to act for the department as it may direct and as is authorized by law.
Before entering upon the duties of their office, all agents of the department for the administration of the sales tax shall execute to the State of Alabama a bond, to be approved by the Governor, in the amount of $5,000, for the faithful performance of their duties.
Structure Code of Alabama
Title 40 - Revenue and Taxation.
Chapter 23 - Sales and Use Taxes.
Division 1 - General Provisions.
Section 40-23-1 - Definitions; Transactions Considered or Not Considered Sales.
Section 40-23-2 - Tax Levied on Gross Receipts; Certain Sales Exempt; Disposition of Funds.
Section 40-23-3 - Exclusion of Certain Municipal Privilege License Taxes.
Section 40-23-4.1 - Certain Drugs Exempt.
Section 40-23-4.2 - Food Stamp Purchases Exempt.
Section 40-23-4.3 - Exemption Form for Certain Agricultural Purposes.
Section 40-23-4.4 - Exemption Form for Equipment for Certain Commercial Fishing Vessels.
Section 40-23-6 - License Required to Engage in Business; One-Time Surety Bond.
Section 40-23-6.1 - Reasonable Cause for Suspension, Revocation, etc., of License.
Section 40-23-8 - Cash Sales and Credit Collections to Be Reported.
Section 40-23-9 - Records to Be Kept.
Section 40-23-10 - Reports Under Oath.
Section 40-23-11 - Penalty for Failure to Make Reports or Keep Records.
Section 40-23-12 - Penalty for Willful Refusal to Make Reports or Permit Examination of Records.
Section 40-23-24 - Itinerant Vendors to File Bond.
Section 40-23-27 - Violator May Be Restrained From Continuing in Business.
Section 40-23-28 - Sales Tax an Additional Tax.
Section 40-23-30 - Administration and Enforcement of Division; Appointment, etc., of Agents, Etc.
Section 40-23-31 - Department to Make Rules and Regulations.
Section 40-23-34 - Proceeds of Tax to Be Deposited in Treasury.
Section 40-23-35 - Disposition of Revenues From Tax.
Section 40-23-37 - Agricultural Machinery and Equipment - Tax Imposed; Rate.