As used in this subpart, sales and use tax means the same type of tax imposed by the following state sales and use tax statutes: Sections 40-23-1, 40-23-2, 40-23-3, 40-23-4, 40-23-60, 40-23-61, 40-23-62, and 40-23-63.
Structure Code of Alabama
Section 45-26-244.30 - Applicability.
Section 45-26-244.31 - Definitions.
Section 45-26-244.32 - Levy of Tax.
Section 45-26-244.33 - Payment of Tax.
Section 45-26-244.34 - Addition of Tax to Sales Price or Admission Fee.
Section 45-26-244.35 - Collections and Enforcement.
Section 45-26-244.36 - Application of State Statutes.
Section 45-26-244.37 - Charge for Collection.
Section 45-26-244.38 - Authorization to Levy Tax; Referendum; Renewal and Termination.