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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 23 - Sales and Use ...
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Article 2 - Use Tax.
Article 2 - Use Tax.
Section 40-23-60 - Definitions.
Section 40-23-61 - Property taxed; persons liable.
Section 40-23-62 - Exemptions.
Section 40-23-63 - Agricultural machinery or equipment - Tax imposed; rate; who liable.
Section 40-23-64 - Agricultural machinery or equipment - Enforcement; application of administrative provisions of article.
Section 40-23-65 - Credit for sales or use tax paid to another state.
Section 40-23-66 - Retail sellers to register and give information.
Section 40-23-67 - Seller to collect tax; seller not to assume or absorb tax.
Section 40-23-68 - Seller to file returns.
Section 40-23-74 - Extension of time for making return.
Section 40-23-75 - Deposit of security.
Section 40-23-77 - Discount; distribution and expenditure.
Section 40-23-82 - Final return of retailer selling out; purchaser to retain part of purchase money.
Section 40-23-83 - Records to be kept; enforcement of article; promulgation of regulations, etc.
Section 40-23-85 - Disposition of funds derived from tax.
Section 40-23-88 - Penalties.