Ala. Code § 45-30-245.04 (2026)
All laws, and rules and regulations of the Department of Revenue, relating to the manner and time of payment of the tax levied by Chapter 25 of Title 40, requiring reports from dealers and prescribing penalties for violations shall apply with equal force to the tax levied by this subpart as fully as if set out herein.
(Act 1963, No. 515, p. 1100, §5.)