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Code of Alabama
Title 11
Title 2
Chapter 51
Article 3
Sales and Use Taxes
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11-51-200
Levy of Sales Tax Authorized; Exemption; Construction.
11-51-201
Applicability of Provisions of State Sales Tax Law; Collection of Tax on Vehicles Not Sold through Licensed Alabama Dealer.
11-51-202
Levy of Excise or Use Tax Authorized; Levy of Lodgings Tax Authorized.
11-51-203
Applicability of Provisions of State Excise or Use Tax Law; Collection of Tax on Vehicles Sold by Dealers Not Licensed in Alabama or by Licensed Dealers Who Fail to Collect Sales Taxes; Fees.
11-51-204
Adoption, Etc., of Rules and Regulations as to Ascertainment, Etc., and Levy of Taxes.
11-51-205
Establishment of Rate of Taxes; Levy and Assessment of Taxes in Lieu of License Tax Under Section 11-51-90; Effect of Pledge of Proceeds of License Tax Under Section 11-51-90 as to Levy and Assessment of Taxes Under Article.
11-51-206
Levy of Tax Outside Corporate Limits.
11-51-207
Collection of Taxes by Department of Revenue – Generally; Municipal Rental Tax Levy.
11-51-208
Collection of Taxes by Department of Revenue - Reports; Costs; Enabling Act; Rules and Regulations; Assessment, Rates of Interest.
11-51-209
Gross Receipts Tax.
11-51-210
Standard Singular and Multiple Jurisdictional Tax Forms.
11-51-210.1
Notice of Tax Rates; Correction of Erroneously Published Rates; Liability.
11-51-211
Quarterly Sales and Use Tax Returns.