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Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-23-100

Definitions

Official textalison.legislature.state.al.us

As used in this article, unless the context otherwise requires, the following terms shall have the following meanings:

# (1)

JUDGE OF PROBATE. The judge of probate or other licensing authority in a county.

# (2)

LICENSING OFFICIAL. The county official required by law to issue licenses for any automotive vehicle, motorboat, truck trailer, trailer, semitrailer, or travel trailer taxed under this article.

# (3)

MOTOR BOAT. A boat with one or more built-in motors or a boat with an outboard type motor or motors attached thereto by attachments intended to be permanent rather than readily removable and which motor or motors are controlled with remote controls built on or into the hull of the boat.

Last amended: Acts 1981, No. 81-665, p. 1086, §1; Acts 1994, No. 94-622, p. 1162, §1.

Source: view the official text

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In this chapter (40 sections)
  1. 40-23-38 · Agricultural Machinery and Equipment - Enforcement;…
  2. 40-23-39 · Refund of Sales Taxes Paid on Certain Property Purchased in…
  3. 40-23-40 · Levy of Sales and Use Tax on Food by Counties and…
  4. 40-23-50 · Tax Levied; Collection and Enforcement
  5. 40-23-60 · Definitions
  6. 40-23-61 · Property Taxed; Persons Liable
  7. 40-23-62 · Exemptions
  8. 40-23-63 · Agricultural Machinery or Equipment - Tax Imposed; Rate; Who…
  9. 40-23-64 · Agricultural Machinery or Equipment - Enforcement;…
  10. 40-23-65 · Credit for Sales or Use Tax Paid to Another State
  11. 40-23-66 · Retail Sellers to Register and Give Information
  12. 40-23-67 · Seller to Collect Tax; Seller Not to Assume or Absorb Tax
  13. 40-23-68 · Seller to File Returns
  14. 40-23-74 · Extension of Time for Making Return
  15. 40-23-75 · Deposit of Security
  16. 40-23-77 · Discount; Distribution and Expenditure
  17. 40-23-82 · Final Return of Retailer Selling Out; Purchaser to Retain…
  18. 40-23-83 · Records to Be Kept; Enforcement of Article; Promulgation of…
  19. 40-23-85 · Disposition of Funds Derived from Tax. (Amended by 2026-392…
  20. 40-23-88 · Penalties
  21. 40-23-100 · Definitions
  22. 40-23-101 · Sales Tax Levied on Automotive Vehicles, Motorboats, Truck…
  23. 40-23-102 · Excise Tax Levied on Storage or Use of Automotive Vehicles,…
  24. 40-23-103 · Sales Tax Levied on Sale Price Less Credit for Trade-In
  25. 40-23-104 · Collection of Taxes Before Registration or Licensing; Proof…
  26. 40-23-105 · Applicability of Certain Title 40 Provisions
  27. 40-23-106 · Reciprocity
  28. 40-23-107 · Fees
  29. 40-23-108 · Disposition of Funds
  30. 40-23-110 · Penalty for Failure to Pay Tax
  31. 40-23-111 · Authority to Adopt and Enforce Rules and Regulations
  32. 40-23-120 · Good Faith Violations
  33. 40-23-121 · Authorization to Collect or Recover Sales Taxes Due on…
  34. 40-23-130 · Calculation of Municipal or County Gross Receipts Tax
  35. 40-23-150 · Education Trust Fund Rainy Day Account
  36. 40-23-170 · Legislative Findings
  37. 40-23-171 · Definitions
  38. 40-23-172 · Delegates for Participation in Multistate Discussions
  39. 40-23-173 · Duties of Delegates; Agreement
  40. 40-23-174 · Distribution of Proceeds
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