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Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-23-64

Agricultural Machinery or Equipment - Enforcement; Application of Administrative Provisions of Article

Official textalison.legislature.state.al.us

Section 40-23-63 shall be enforced by the Commissioner of Revenue and state Department of Revenue in the same way, and subject to the same rules and regulations as the state use tax is enforced as provided in this article; and the administrative and enforcement provisions of this article shall be applicable to the enforcement of Section 40-23-63 to the same extent as in the collection and enforcement of the state use tax.

Last amended: Acts 1965, No. 384, p. 518, §2; Acts 1965, 2nd Ex. Sess., No. 58, p. 83, §2.

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In this chapter (40 sections)
  1. 40-23-12 · Penalty for Willful Refusal to Make Reports or Permit…
  2. 40-23-24 · Itinerant Vendors to File Bond
  3. 40-23-25 · Person Selling Out or Quitting Business to File Return; Part…
  4. 40-23-26 · Tax to Be Added to Purchase Price; Refund Unlawful; Tax a…
  5. 40-23-27 · Violator May Be Restrained from Continuing in Business
  6. 40-23-28 · Sales Tax an Additional Tax
  7. 40-23-30 · Administration and Enforcement of Division; Appointment,…
  8. 40-23-31 · Department to Make Rules and Regulations
  9. 40-23-34 · Proceeds of Tax to Be Deposited in Treasury
  10. 40-23-35 · (Amended by 2026-392, 2026-514, Effective 9/1/26, and…
  11. 40-23-36 · Discounts
  12. 40-23-37 · Agricultural Machinery and Equipment - Tax Imposed; Rate
  13. 40-23-38 · Agricultural Machinery and Equipment - Enforcement;…
  14. 40-23-39 · Refund of Sales Taxes Paid on Certain Property Purchased in…
  15. 40-23-40 · Levy of Sales and Use Tax on Food by Counties and…
  16. 40-23-50 · Tax Levied; Collection and Enforcement
  17. 40-23-60 · Definitions
  18. 40-23-61 · Property Taxed; Persons Liable
  19. 40-23-62 · Exemptions
  20. 40-23-63 · Agricultural Machinery or Equipment - Tax Imposed; Rate; Who…
  21. 40-23-64 · Agricultural Machinery or Equipment - Enforcement;…
  22. 40-23-65 · Credit for Sales or Use Tax Paid to Another State
  23. 40-23-66 · Retail Sellers to Register and Give Information
  24. 40-23-67 · Seller to Collect Tax; Seller Not to Assume or Absorb Tax
  25. 40-23-68 · Seller to File Returns
  26. 40-23-74 · Extension of Time for Making Return
  27. 40-23-75 · Deposit of Security
  28. 40-23-77 · Discount; Distribution and Expenditure
  29. 40-23-82 · Final Return of Retailer Selling Out; Purchaser to Retain…
  30. 40-23-83 · Records to Be Kept; Enforcement of Article; Promulgation of…
  31. 40-23-85 · Disposition of Funds Derived from Tax. (Amended by 2026-392…
  32. 40-23-88 · Penalties
  33. 40-23-100 · Definitions
  34. 40-23-101 · Sales Tax Levied on Automotive Vehicles, Motorboats, Truck…
  35. 40-23-102 · Excise Tax Levied on Storage or Use of Automotive Vehicles,…
  36. 40-23-103 · Sales Tax Levied on Sale Price Less Credit for Trade-In
  37. 40-23-104 · Collection of Taxes Before Registration or Licensing; Proof…
  38. 40-23-105 · Applicability of Certain Title 40 Provisions
  39. 40-23-106 · Reciprocity
  40. 40-23-107 · Fees
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