{"data":{"id":"us-al/ala.-code-45-20-242.80","jurisdiction":"us-al","citation":"Ala. Code § 45-20-242.80","heading":"Vehicle Use Tax.","body":"(a) The Covington County Tax Collector or county tax collecting official shall collect any applicable municipal and/or county use tax authorized by general or local law for the local taxing jurisdiction in which the purchaser resides, or, if a business, the business location, on any automotive vehicle, truck trailer, trailer, semitrailer, travel trailer, or house trailer purchased from dealers doing business outside the State of Alabama and from licensed Alabama dealers where municipal and county sales taxes were not collected at the time of purchase.\n(b) Any law to the contrary notwithstanding, the county tax collector or county tax collecting official shall remit all county and municipal use tax receipts collected hereunder directly to the appropriate county or municipal tax recipient as otherwise provided by law.","path":["Title 45 Local Laws.","Chapter 20 Covington County.","Article 24 Taxation","Part 3 Tax, Sales and Use.","Subpart 4 Use Tax."],"source_url":"https://alison.legislature.state.al.us/code-of-alabama?section=45-20-242.80","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:53Z","sha256":"9379e75cad72d9a266a7250099cca73e03060e29321b7e9ba7b766afa115c8ed","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-45-20-242.59","next":"us-al/ala.-code-45-20-242.81"},"notice":"GroundRules: Original legal text. Not legal advice."}