There Is a Newer Version
of
this Article
2020 Code of Alabama
Title 40 - Revenue and Taxation.
Chapter 23 - Sales and Use Taxes.
Article 2 - Use Tax.
- Section 40-23-60 - Definitions.
- Section 40-23-61 - Property Taxed; Persons Liable.
- Section 40-23-62 - Exemptions.
- Section 40-23-63 - Agricultural Machinery or Equipment - Tax Imposed; Rate; Who Liable.
- Section 40-23-64 - Agricultural Machinery or Equipment - Enforcement; Application of Administrative Provisions of Article.
- 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.
- Section 40-23-85 - Disposition of Funds Derived From Tax.
- Section 40-23-88 - Penalties.
Disclaimer: These codes may not be the most recent version. Alabama may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
