Article

Taxes on Sale, Storage, and Use of Automotive Vehicles, Motorboats, Truck Trailers, Etc

Ala. Code § 40-23-100— Definitions.
Ala. Code § 40-23-101— Sales Tax Levied on Automotive Vehicles, Motorboats, Truck Trailers, Manufactured Homes, Etc.; Additional Receipts and Taxes Collected.
Ala. Code § 40-23-102— Excise Tax Levied on Storage or Use of Automotive Vehicles, Motorboats, Truck Trailers, Manufactured Homes, Etc.; Additional Receipts and Taxes Collected.
Ala. Code § 40-23-103— Sales Tax Levied on Sale Price Less Credit for Trade-In.
Ala. Code § 40-23-104— Collection of Taxes Before Registration or Licensing; Proof of Purchase Price; Proof of Payment of Tax.
Ala. Code § 40-23-105— Applicability of Certain Title 40 Provisions.
Ala. Code § 40-23-106— Reciprocity.
Ala. Code § 40-23-107— Fees.
Ala. Code § 40-23-108— Disposition of Funds.
Ala. Code § 40-23-110— Penalty for Failure to Pay Tax.
Ala. Code § 40-23-111— Authority to Adopt and Enforce Rules and Regulations.