The taxes levied by this subpart shall be subject to all definitions, exceptions, exemptions, proceedings, requirements, rules, regulations, provisions, discounts, penalties, fines, punishments, and deductions that are applicable to the taxes levied by the state use tax statutes except where inapplicable or where herein otherwise provided including all provisions of the state use tax statutes for enforcement and collection of taxes.
Structure Code of Alabama
Section 45-27-245 - Levy and Collection of Taxes on Gross Sales or Gross Receipts.
Section 45-27-245.01 - Applicability of State Provisions.
Section 45-27-245.02 - Excise Tax on Storage, Use, Consumption of Tangible Personal Property.
Section 45-27-245.03 - Provision of State Use Tax Statutes Applicable.
Section 45-27-245.04 - Administration and Collection of Taxes.