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- Ala. Code § 40-23-25 · Person Selling Out or Quitting Business to File Return; Part of Purchase Money to Be Withheld.
- Ala. Code § 40-23-26 · Tax to Be Added to Purchase Price; Refund Unlawful; Tax a Direct Tax on Retail Consumer.
- Ala. Code § 40-23-26.1 · Amounts of In-Person Cash Transactions to Be Rounded to the Nearest Five Cents.
- Ala. Code § 40-23-26.2 · Credit Card Transaction Fees Excluded from Calculation of Sales and Use Taxes.
- Ala. Code § 40-23-27 · Violator May Be Restrained from Continuing in Business.
- Ala. Code § 40-23-28 · Sales Tax an Additional Tax.
- Ala. Code § 40-23-30 · Administration and Enforcement of Division; Appointment, Etc., of Agents, Etc.
- Ala. Code § 40-23-31 · Department to Make Rules and Regulations.
- Ala. Code § 40-23-34 · Proceeds of Tax to Be Deposited in Treasury.
- Ala. Code § 40-23-35 · Disposition of Revenues from Tax.
- Ala. Code § 40-23-36 · Discounts.
- Ala. Code § 40-23-37 · Agricultural Machinery and Equipment - Tax Imposed; Rate.
- Ala. Code § 40-23-38 · Agricultural Machinery and Equipment - Enforcement; Application of Administrative Provisions of This Division.
- Ala. Code § 40-23-39 · Refund of Sales Taxes Paid on Certain Property Purchased in State for Export to Foreign Country; Certain Passenger Vehicles and Trucks Exempt from Sales and Use Taxes.
- Ala. Code § 40-23-40 · Levy of Sales and Use Tax on Food by Counties and Municipalities.
- Ala. Code § 40-23-50 · Tax Levied; Collection and Enforcement.
- Ala. Code § 40-23-60 · Definitions.
- Ala. Code § 40-23-61 · Property Taxed; Persons Liable.
- Ala. Code § 40-23-62 · Exemptions.
- Ala. Code § 40-23-63 · Agricultural Machinery or Equipment - Tax Imposed; Rate; Who Liable.
- Ala. Code § 40-23-64 · Agricultural Machinery or Equipment - Enforcement; Application of Administrative Provisions of Article.
- Ala. Code § 40-23-65 · Credit for Sales or Use Tax Paid to Another State.
- Ala. Code § 40-23-66 · Retail Sellers to Register and Give Information.
- Ala. Code § 40-23-67 · Seller to Collect Tax; Seller Not to Assume or Absorb Tax.
- Ala. Code § 40-23-68 · Seller to File Returns.
- Ala. Code § 40-23-74 · Extension of Time for Making Return.
- Ala. Code § 40-23-75 · Deposit of Security.
- Ala. Code § 40-23-77 · Discount; Distribution and Expenditure.
- Ala. Code § 40-23-82 · Final Return of Retailer Selling Out; Purchaser to Retain Part of Purchase Money.
- Ala. Code § 40-23-83 · Records to Be Kept; Enforcement of Article; Promulgation of Regulations, Etc.
- Ala. Code § 40-23-85 · Disposition of Funds Derived from Tax.
- Ala. Code § 40-23-88 · Penalties.
- Ala. Code § 40-23-100 · Definitions.
- Ala. Code § 40-23-101 · Sales Tax Levied on Automotive Vehicles, Motorboats, Truck Trailers, Manufactured Homes, Etc.; Additional Receipts and Taxes Collected.
- Ala. Code § 40-23-102 · Excise Tax Levied on Storage or Use of Automotive Vehicles, Motorboats, Truck Trailers, Manufactured Homes, Etc.; Additional Receipts and Taxes Collected.
- Ala. Code § 40-23-103 · Sales Tax Levied on Sale Price Less Credit for Trade-In.
- Ala. Code § 40-23-104 · Collection of Taxes Before Registration or Licensing; Proof of Purchase Price; Proof of Payment of Tax.
- Ala. Code § 40-23-105 · Applicability of Certain Title 40 Provisions.
- Ala. Code § 40-23-106 · Reciprocity.
- Ala. Code § 40-23-107 · Fees.
- Ala. Code § 40-23-108 · Disposition of Funds.
- Ala. Code § 40-23-110 · Penalty for Failure to Pay Tax.
- Ala. Code § 40-23-111 · Authority to Adopt and Enforce Rules and Regulations.
- Ala. Code § 40-23-120 · Good Faith Violations.
- Ala. Code § 40-23-121 · Authorization to Collect or Recover Sales Taxes Due on Illegal Purchases.
- Ala. Code § 40-23-130 · Calculation of Municipal or County Gross Receipts Tax.
- Ala. Code § 40-23-150 · Education Trust Fund Rainy Day Account.
- Ala. Code § 40-23-170 · Legislative Findings.
- Ala. Code § 40-23-171 · Definitions.
- Ala. Code § 40-23-172 · Delegates for Participation in Multistate Discussions.
- Ala. Code § 40-23-173 · Duties of Delegates; Agreement.
- Ala. Code § 40-23-174 · Distribution of Proceeds.
- Ala. Code § 40-23-190 · Conditions for Remote Entity Nexus.
- Ala. Code § 40-23-191 · Short Title; Definitions.
- Ala. Code § 40-23-192 · Simplified Sellers Use Tax Remittance Program.
- Ala. Code § 40-23-193 · Collection and Remittance of Simplified Sellers Use Tax; Reporting; Statement.
- Ala. Code § 40-23-194 · Discount.
- Ala. Code § 40-23-195 · Rulemaking Authority; Recordkeeping.
- Ala. Code § 40-23-196 · Refund or Credit of Excess Taxes Paid.
- Ala. Code § 40-23-197 · Disposition of Funds.
- Ala. Code § 40-23-197.1 · Distributions of Simplified Sellers Use Tax Proceeds.
- Ala. Code § 40-23-198 · Applicability of Part 2.
- Ala. Code § 40-23-199 · Amnesty for Certain Uncollected Remote Use Tax.
- Ala. Code § 40-23-199.1 · Amnesty for Certain Uncollected Remote Use Tax.
- Ala. Code § 40-23-199.2 · Marketplace Facilitators.
- Ala. Code § 40-23-199.3 · Online Application Process.
- Ala. Code § 40-23-200 · Definitions.
- Ala. Code § 40-23-201 · Creation; Composition; Meetings.
- Ala. Code § 40-23-202 · Duties.
- Ala. Code § 40-23-203 · Report; Implementation and Administration of Recommendations.
- Ala. Code § 40-23-204 · Recommended Changes in Existing Tax Laws.
- Ala. Code § 40-23-205 · Funding.
- Ala. Code § 40-23-210 · Definitions; Adjustment of Dollar Value of Certain Covered Items Based on Changes in the Consumer Price Index.
- Ala. Code § 40-23-211 · Tax Exemption on Covered Items.
- Ala. Code § 40-23-212 · Rules and Regulations.
- Ala. Code § 40-23-213 · County and Municipal Exemptions Authorized.
- Ala. Code § 40-23-230 · Definitions; Adjustment of Dollar Value of Certain Covered Items Based on Changes in the Consumer Price Index.
- Ala. Code § 40-23-231 · Tax Exemption on Covered Items.
- Ala. Code § 40-23-232 · Rules and Regulations.
- Ala. Code § 40-23-233 · County and Municipal Exemptions Authorized.
- Ala. Code § 40-23-240 · Development and Implementation of System.
- Ala. Code § 40-23-241 · Authorization of System; Jurisdictional Requirements; Use by Taxpayers; Penalties and Interest.
- Ala. Code § 40-23-242 · State and Local Advisory Committee.
- Ala. Code § 40-23-243 · Construction of Article.
- Ala. Code § 40-23-244 · Uniform Due Date for Eligible Taxes.
- Ala. Code § 40-23-260 · Program Established; Definitions; Informational Reports; Wholesale and Distributor Reporting Advisory Group.
- Ala. Code § 40-23-261 · Filing of Duplicate Information Returns.
- Ala. Code § 40-23-262 · Submission of Information on Municipal Business Privilege License Applications.
- Ala. Code § 40-23-263 · Construction of Section 40-23-260.
- Ala. Code § 40-24-1 · Definitions.
- Ala. Code § 40-24-2 · Owner May File List of Securities.
- Ala. Code § 40-24-3 · Recordation of Lists in Bound Books.
- Ala. Code § 40-24-4 · Fees for Filing and Recording.
- Ala. Code § 40-24-5 · When List Operates as Record; Receipt.
- Ala. Code § 40-24-6 · Access to Record Books; Transcripts.
- Ala. Code § 40-24-7 · Recording as Notice.
- Ala. Code § 40-24-8 · Privilege or License Tax on Lists of Securities.
- Ala. Code § 40-25-1 · Definitions.
- Ala. Code § 40-25-2 · Who Is Liable for Tax; Amount; Local Tax or Fee.
- Ala. Code § 40-25-2.1 · Tax on Cigar Wrappers.