{"data":{"id":"us-al/ala.-code-11-51-201","jurisdiction":"us-al","citation":"Ala. Code § 11-51-201","heading":"Applicability of Provisions of State Sales Tax Law; Collection of Tax on Vehicles Not Sold through Licensed Alabama Dealer.","body":"(a) All taxes levied or assessed by any municipality pursuant to the provisions of Section 11-51-200 shall be subject to all definitions, exceptions, exemptions, proceedings, requirements, provisions, rules and regulations promulgated under the Alabama Administrative Procedure Act, direct pay permit and drive-out certificate procedures, statutes of limitation, penalties, fines, punishments, and deductions for the corresponding state tax as are provided by Sections 40-2A-7, 40-23-1, 40-23-2, 40-23-2.1, 40-23-4 to 40-23-31, inclusive, 40-23-36, 40-23-37, except for those provisions relating to the tax rate, and 40-23-38, except where inapplicable or where otherwise provided in this article.\n(b) Notwithstanding the provisions of subsection (a), the tax provided in Section 11-51-200 on any automotive vehicle, truck trailer, trailer, semitrailer, or travel trailer required to be registered or licensed with the probate judge, which is not sold through a licensed Alabama dealer, shall be collected and fees paid in accordance with the provisions of Sections 40-23-104 and 40-23-107, respectively.","path":["Title 11 Counties and Municipal Corporations.","Title 2 Provisions Applicable to Municipal Corporations Only.","Chapter 51 Taxation.","Article 3 Sales and Use Taxes."],"source_url":"https://alison.legislature.state.al.us/code-of-alabama?section=11-51-201","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:51Z","sha256":"889e76dd4b1a15f01b14fd1dd0bccbabf28142df7402724a8bb3103b4c21e10f","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-11-51-200","next":"us-al/ala.-code-11-51-202"},"notice":"GroundRules: Original legal text. Not legal advice."}