{"data":{"id":"us-al/ala.-code-40-23-105","jurisdiction":"us-al","citation":"Ala. Code § 40-23-105","heading":"Applicability of Certain Title 40 Provisions.","body":"Except as herein otherwise provided, the tax herein shall be subject to all definitions, exceptions, exemptions, proceedings, requirements, rules, regulations, provisions, penalties, fines, punishments, deductions, and discounts in accordance with the provisions of Sections 40-23-1 through 40-23-36 and the assessment and refund procedures set out in Chapter 2A of this title.","path":["Title 40 Revenue and Taxation.","Chapter 23 Sales and Use Taxes.","Article 3 Taxes on Sale, Storage, and Use of Automotive Vehicles, Motorboats, Truck Trailers, Etc."],"source_url":"https://alison.legislature.state.al.us/code-of-alabama?section=40-23-105","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:52Z","sha256":"195f5f4dd8fa568577758f94137616292caeac455cc58b1dbed5fe4a89706659","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-40-23-104","next":"us-al/ala.-code-40-23-106"},"notice":"GroundRules: Original legal text. Not legal advice."}