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Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-23-105

Applicability of Certain Title 40 Provisions

Official textalison.legislature.state.al.us

Except as herein otherwise provided, the tax herein shall be subject to all definitions, exceptions, exemptions, proceedings, requirements, rules, regulations, provisions, penalties, fines, punishments, deductions, and discounts in accordance with the provisions of Sections 40-23-1 through 40-23-36 and the assessment and refund procedures set out in Chapter 2A of this title.

Last amended: Acts 1981, No. 81-665, p. 1086, §6; Acts 1992, No. 92-186, p. 349, §68.

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In this chapter (40 sections)
  1. 40-23-61 · Property Taxed; Persons Liable
  2. 40-23-62 · Exemptions
  3. 40-23-63 · Agricultural Machinery or Equipment - Tax Imposed; Rate; Who…
  4. 40-23-64 · Agricultural Machinery or Equipment - Enforcement;…
  5. 40-23-65 · Credit for Sales or Use Tax Paid to Another State
  6. 40-23-66 · Retail Sellers to Register and Give Information
  7. 40-23-67 · Seller to Collect Tax; Seller Not to Assume or Absorb Tax
  8. 40-23-68 · Seller to File Returns
  9. 40-23-74 · Extension of Time for Making Return
  10. 40-23-75 · Deposit of Security
  11. 40-23-77 · Discount; Distribution and Expenditure
  12. 40-23-82 · Final Return of Retailer Selling Out; Purchaser to Retain…
  13. 40-23-83 · Records to Be Kept; Enforcement of Article; Promulgation of…
  14. 40-23-85 · Disposition of Funds Derived from Tax. (Amended by 2026-392…
  15. 40-23-88 · Penalties
  16. 40-23-100 · Definitions
  17. 40-23-101 · Sales Tax Levied on Automotive Vehicles, Motorboats, Truck…
  18. 40-23-102 · Excise Tax Levied on Storage or Use of Automotive Vehicles,…
  19. 40-23-103 · Sales Tax Levied on Sale Price Less Credit for Trade-In
  20. 40-23-104 · Collection of Taxes Before Registration or Licensing; Proof…
  21. 40-23-105 · Applicability of Certain Title 40 Provisions
  22. 40-23-106 · Reciprocity
  23. 40-23-107 · Fees
  24. 40-23-108 · Disposition of Funds
  25. 40-23-110 · Penalty for Failure to Pay Tax
  26. 40-23-111 · Authority to Adopt and Enforce Rules and Regulations
  27. 40-23-120 · Good Faith Violations
  28. 40-23-121 · Authorization to Collect or Recover Sales Taxes Due on…
  29. 40-23-130 · Calculation of Municipal or County Gross Receipts Tax
  30. 40-23-150 · Education Trust Fund Rainy Day Account
  31. 40-23-170 · Legislative Findings
  32. 40-23-171 · Definitions
  33. 40-23-172 · Delegates for Participation in Multistate Discussions
  34. 40-23-173 · Duties of Delegates; Agreement
  35. 40-23-174 · Distribution of Proceeds
  36. 40-23-190 · Conditions for Remote Entity Nexus
  37. 40-23-191 · Short Title; Definitions
  38. 40-23-192 · Simplified Sellers Use Tax Remittance Program
  39. 40-23-193 · Collection and Remittance of Simplified Sellers Use Tax;…
  40. 40-23-194 · Discount
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