Section 40-23-63 shall be enforced by the Commissioner of Revenue and state Department of Revenue in the same way, and subject to the same rules and regulations as the state use tax is enforced as provided in this article; and the administrative and enforcement provisions of this article shall be applicable to the enforcement of Section 40-23-63 to the same extent as in the collection and enforcement of the state use tax.
Structure Code of Alabama
Title 40 - Revenue and Taxation.
Chapter 23 - Sales and Use Taxes.
Section 40-23-60 - Definitions.
Section 40-23-61 - Property Taxed; Persons Liable.
Section 40-23-62 - Exemptions.
Section 40-23-65 - Credit for Sales or Use Tax Paid to Another State.
Section 40-23-66 - Retail Sellers to Register and Give Information.
Section 40-23-67 - Seller to Collect Tax; Seller Not to Assume or Absorb Tax.
Section 40-23-68 - Seller to File Returns.
Section 40-23-74 - Extension of Time for Making Return.
Section 40-23-75 - Deposit of Security.
Section 40-23-77 - Discount; Distribution and Expenditure.
Section 40-23-82 - Final Return of Retailer Selling Out; Purchaser to Retain Part of Purchase Money.
Section 40-23-83 - Records to Be Kept; Enforcement of Article; Promulgation of Regulations, Etc.