Tax, General
45-1-243Definitions.45-1-243.01Authorization of Levy of Sales Tax.45-1-243.02Authorization of Levy of Use Tax.45-1-243.03Payment of Taxes Herein Levied; Reports by Taxpayers.45-1-243.04Sales Tax to Be Added to Sales Price or Admission Fee.45-1-243.05Special Provisions Respecting Payment of Use Tax; Receipts and Returns by Registered Sellers.45-1-243.06Enforcement of This Subpart; Taxes a Lien.45-1-243.07Applicability of State Sales and Use Tax Statutes.45-1-243.08Charge of State Department of Revenue; Disposition of Tax Proceeds.45-1-243.09Use of Tax Proceeds.45-1-243.10Effective Date of Levy.45-1-243.11Ala. Code § 45-1-243.11 (2026)