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Code of Alabama
Title 40
Chapter 23
Article 2
Use Tax
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40-23-60
Definitions.
40-23-61
Property Taxed; Persons Liable.
40-23-62
Exemptions.
40-23-63
Agricultural Machinery or Equipment - Tax Imposed; Rate; Who Liable.
40-23-64
Agricultural Machinery or Equipment - Enforcement; Application of Administrative Provisions of Article.
40-23-65
Credit for Sales or Use Tax Paid to Another State.
40-23-66
Retail Sellers to Register and Give Information.
40-23-67
Seller to Collect Tax; Seller Not to Assume or Absorb Tax.
40-23-68
Seller to File Returns.
40-23-74
Extension of Time for Making Return.
40-23-75
Deposit of Security.
40-23-77
Discount; Distribution and Expenditure.
40-23-82
Final Return of Retailer Selling Out; Purchaser to Retain Part of Purchase Money.
40-23-83
Records to Be Kept; Enforcement of Article; Promulgation of Regulations, Etc.
40-23-85
Disposition of Funds Derived from Tax. (Amended by 2026-392 and 2026-514)
40-23-88
Penalties.