Article

Use Tax

Ala. Code § 40-23-60— Definitions.
Ala. Code § 40-23-61— Property Taxed; Persons Liable.
Ala. Code § 40-23-62— Exemptions.
Ala. Code § 40-23-63— Agricultural Machinery or Equipment - Tax Imposed; Rate; Who Liable.
Ala. Code § 40-23-64— Agricultural Machinery or Equipment - Enforcement; Application of Administrative Provisions of Article.
Ala. Code § 40-23-65— Credit for Sales or Use Tax Paid to Another State.
Ala. Code § 40-23-66— Retail Sellers to Register and Give Information.
Ala. Code § 40-23-67— Seller to Collect Tax; Seller Not to Assume or Absorb Tax.
Ala. Code § 40-23-68— Seller to File Returns.
Ala. Code § 40-23-74— Extension of Time for Making Return.
Ala. Code § 40-23-75— Deposit of Security.
Ala. Code § 40-23-77— Discount; Distribution and Expenditure.
Ala. Code § 40-23-82— Final Return of Retailer Selling Out; Purchaser to Retain Part of Purchase Money.
Ala. Code § 40-23-83— Records to Be Kept; Enforcement of Article; Promulgation of Regulations, Etc.
Ala. Code § 40-23-85— Disposition of Funds Derived from Tax. (Amended by 2026-392 and 2026-514)
Ala. Code § 40-23-88— Penalties.