Collections
Code of Alabama
Title 40
Chapter 23
Article 3
Taxes on Sale, Storage, and Use of Automotive Vehicles, Motorboats, Truck Trailers, Etc
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40-23-100
Definitions.
40-23-101
Sales Tax Levied on Automotive Vehicles, Motorboats, Truck Trailers, Manufactured Homes, Etc.; Additional Receipts and Taxes Collected.
40-23-102
Excise Tax Levied on Storage or Use of Automotive Vehicles, Motorboats, Truck Trailers, Manufactured Homes, Etc.; Additional Receipts and Taxes Collected.
40-23-103
Sales Tax Levied on Sale Price Less Credit for Trade-In.
40-23-104
Collection of Taxes Before Registration or Licensing; Proof of Purchase Price; Proof of Payment of Tax.
40-23-105
Applicability of Certain Title 40 Provisions.
40-23-106
Reciprocity.
40-23-107
Fees.
40-23-108
Disposition of Funds.
40-23-110
Penalty for Failure to Pay Tax.
40-23-111
Authority to Adopt and Enforce Rules and Regulations.