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Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-23-38

Agricultural Machinery and Equipment - Enforcement; Application of Administrative Provisions of This Division

Official textalison.legislature.state.al.us

Section 40-23-37 shall be enforced by the Commissioner of Revenue and the Department of Revenue in the same way, and subject to the same rules and regulations as the state sales tax is enforced as provided in this division, and the administrative and enforcement provisions of this division shall be applicable to the enforcement of Section 40-23-37 to the same extent as in the collection and enforcement of the state sales tax.

Last amended: Acts 1965, No. 383, p. 516, §2.

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In this chapter (40 sections)
  1. 40-23-5 · Certain Organizations and Vendors Exempt from Payment of…
  2. 40-23-6 · License Required to Engage in Business; One-Time Surety Bond
  3. 40-23-6.1 · Reasonable Cause for Suspension, Revocation, Etc., of…
  4. 40-23-7 · Taxes Due Monthly; Filing of Reports; Estimated Payments…
  5. 40-23-8 · Cash Sales and Credit Collections to Be Reported
  6. 40-23-9 · Records to Be Kept
  7. 40-23-10 · Reports Under Oath
  8. 40-23-11 · Penalty for Failure to Make Reports or Keep Records
  9. 40-23-12 · Penalty for Willful Refusal to Make Reports or Permit…
  10. 40-23-24 · Itinerant Vendors to File Bond
  11. 40-23-25 · Person Selling Out or Quitting Business to File Return; Part…
  12. 40-23-26 · Tax to Be Added to Purchase Price; Refund Unlawful; Tax a…
  13. 40-23-27 · Violator May Be Restrained from Continuing in Business
  14. 40-23-28 · Sales Tax an Additional Tax
  15. 40-23-30 · Administration and Enforcement of Division; Appointment,…
  16. 40-23-31 · Department to Make Rules and Regulations
  17. 40-23-34 · Proceeds of Tax to Be Deposited in Treasury
  18. 40-23-35 · (Amended by 2026-392, 2026-514, Effective 9/1/26, and…
  19. 40-23-36 · Discounts
  20. 40-23-37 · Agricultural Machinery and Equipment - Tax Imposed; Rate
  21. 40-23-38 · Agricultural Machinery and Equipment - Enforcement;…
  22. 40-23-39 · Refund of Sales Taxes Paid on Certain Property Purchased in…
  23. 40-23-40 · Levy of Sales and Use Tax on Food by Counties and…
  24. 40-23-50 · Tax Levied; Collection and Enforcement
  25. 40-23-60 · Definitions
  26. 40-23-61 · Property Taxed; Persons Liable
  27. 40-23-62 · Exemptions
  28. 40-23-63 · Agricultural Machinery or Equipment - Tax Imposed; Rate; Who…
  29. 40-23-64 · Agricultural Machinery or Equipment - Enforcement;…
  30. 40-23-65 · Credit for Sales or Use Tax Paid to Another State
  31. 40-23-66 · Retail Sellers to Register and Give Information
  32. 40-23-67 · Seller to Collect Tax; Seller Not to Assume or Absorb Tax
  33. 40-23-68 · Seller to File Returns
  34. 40-23-74 · Extension of Time for Making Return
  35. 40-23-75 · Deposit of Security
  36. 40-23-77 · Discount; Distribution and Expenditure
  37. 40-23-82 · Final Return of Retailer Selling Out; Purchaser to Retain…
  38. 40-23-83 · Records to Be Kept; Enforcement of Article; Promulgation of…
  39. 40-23-85 · Disposition of Funds Derived from Tax. (Amended by 2026-392…
  40. 40-23-88 · Penalties
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