Use Tax.

  1. Law
  2. Code of Alabama
  3. Revenue and Taxation.
  4. Sales and Use Taxes.
  5. Use Tax.

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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.