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  2. U.S. State Codes
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  4. Alabama
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  6. Title 40 - Revenue and Taxa...
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  8. Chapter 23 - Sales and Use ...
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  10. Article 2 - Use Tax.


Article 2 - Use Tax.


  • 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.
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