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U.S. State Codes
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Alabama
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Title 40 - Revenue and Taxa...
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Chapter 12 - Licenses.
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Article 4 - Leasing or Renting Tangible Persona...
Article 4 - Leasing or Renting Tangible Personal Property.
Section 40-12-220 - Definitions.
Section 40-12-220.1 - Legislative intent.
Section 40-12-221 - License required.
Section 40-12-222 - Levy and amount of tax.
Section 40-12-223 - Exemptions.
Section 40-12-224 - Collection of tax.
Section 40-12-226 - Deposit in State Treasury.
Section 40-12-227 - Disposition of funds.