Article 3 - SALES AND USE TAXES
- Section 11-51-200 - Levy of sales tax authorized; exemption; construction
- Section 11-51-201 - Applicability of provisions of state sales tax law; collection of tax on vehicles not sold through licensed Alabama dealer
- Section 11-51-202 - Levy of excise or use tax authorized; levy of lodgings tax authorized
- Section 11-51-203 - Applicability of provisions of state excise or use tax law; collection of tax on vehicles sold by dealers not licensed in Alabama or by licensed dealers who fail to collect sales taxes; fees
- Section 11-51-204 - Adoption, etc., of rules and regulations as to ascertainment, etc., and levy of taxes
- Section 11-51-205 - Establishment of rate of taxes; levy and assessment of taxes in lieu of license tax under Section 11-51-90; effect of pledge of proceeds of license tax under Section 11-51-90 as to levy and assessment of taxes under article
- Section 11-51-206 - Levy of tax outside corporate limits
- Section 11-51-207 - Collection of taxes by Department of Revenue - Generally; municipal rental tax levy
- Section 11-51-208 - Collection of taxes by Department of Revenue - Reports; costs; enabling act; rules and regulations; assessment, rates of interest
- Section 11-51-209 - Gross receipts tax
- Section 11-51-210 - Standard singular and multiple jurisdictional tax forms
- Section 11-51-210.1 - Notice of tax rates; correction of erroneously published rates; liability
- Section 11-51-211 - Quarterly sales and use tax returns