As used in this subpart, state sales and use tax means the tax imposed by the state sales and use tax statutes including, but not limited to, 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 45-46-242 - Definitions.
Section 45-46-242.01 - Levy of Tax; Exemptions.
Section 45-46-242.02 - Payment of Tax.
Section 45-46-242.03 - Addition of Tax to Sales Price or Admission Fee.
Section 45-46-242.04 - Collections and Enforcement.
Section 45-46-242.05 - Application of State Statutes.
Section 45-46-242.06 - Charge for Collection.
Section 45-46-242.07 - Issuance Fee on Motor Vehicle Tags or Plates.