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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 3 - Taxes on Sale, Storage, and Use of ...
Article 3 - Taxes on Sale, Storage, and Use of Automotive Vehicles, Motorboats, Truck Trailers, etc.
Section 40-23-100 - Definitions.
Section 40-23-101 - Sales tax levied on automotive vehicles, motorboats, truck trailers, manufactured homes, etc.; additional receipts and taxes collected.
Section 40-23-102 - Excise tax levied on storage or use of automotive vehicles, motorboats, truck trailers, manufactured homes, etc.; additional receipts and taxes collected.
Section 40-23-103 - Sales tax levied on sale price less credit for trade-in.
Section 40-23-104 - Collection of taxes before registration or licensing; proof of purchase price; proof of payment of tax.
Section 40-23-105 - Applicability of certain Title 40 provisions.
Section 40-23-106 - Reciprocity.
Section 40-23-107 - Fees.
Section 40-23-108 - Disposition of funds.
Section 40-23-110 - Penalty for failure to pay tax.
Section 40-23-111 - Authority to adopt and enforce rules and regulations.