Article
Sales and Use Taxes
- Ala. Code § 11-51-200— Levy of Sales Tax Authorized; Exemption; Construction.
- Ala. Code § 11-51-201— Applicability of Provisions of State Sales Tax Law; Collection of Tax on Vehicles Not Sold through Licensed Alabama Dealer.
- Ala. Code § 11-51-202— Levy of Excise or Use Tax Authorized; Levy of Lodgings Tax Authorized.
- Ala. Code § 11-51-203— Applicability of Provisions of State Excise or Use Tax Law; Collection of Tax on Vehicles Sold by Dealers Not Licensed in Alabama or by Licensed Dealers Who Fail to Collect Sales Taxes; Fees.
- Ala. Code § 11-51-204— Adoption, Etc., of Rules and Regulations as to Ascertainment, Etc., and Levy of Taxes.
- Ala. Code § 11-51-205— Establishment of Rate of Taxes; Levy and Assessment of Taxes in Lieu of License Tax Under Section 11-51-90; Effect of Pledge of Proceeds of License Tax Under Section 11-51-90 as to Levy and Assessment of Taxes Under Article.
- Ala. Code § 11-51-206— Levy of Tax Outside Corporate Limits.
- Ala. Code § 11-51-207— Collection of Taxes by Department of Revenue – Generally; Municipal Rental Tax Levy.
- Ala. Code § 11-51-208— Collection of Taxes by Department of Revenue - Reports; Costs; Enabling Act; Rules and Regulations; Assessment, Rates of Interest.
- Ala. Code § 11-51-209— Gross Receipts Tax.
- Ala. Code § 11-51-210— Standard Singular and Multiple Jurisdictional Tax Forms.
- Ala. Code § 11-51-210.1— Notice of Tax Rates; Correction of Erroneously Published Rates; Liability.
- Ala. Code § 11-51-211— Quarterly Sales and Use Tax Returns.