Alabama § 11-51-201 Applicability of Provisions of State Sales Tax Law; Collection of Tax on Vehicles Not Sold through Licensed Alabama Dealer

Alabama Statutes

§ 11-51-201 — Applicability of Provisions of State Sales Tax Law; Collection of Tax on Vehicles Not Sold through Licensed Alabama Dealer

Alabama·Title 11 Counties and Municipal Corporations·Ch. 51 Taxation·Art. 3 Sales and Use Taxes

(a)All taxes levied or assessed by any municipality pursuant to the provisions of Section 11-51-200 shall be subject to all definitions, exceptions, exemptions, proceedings, requirements, provisions, rules and regulations promulgated under the Alabama Administrative Procedure Act, direct pay permit and drive-out certificate procedures, statutes of limitation, penalties, fines, punishments, and deductions for the corresponding state tax as are provided by Sections 40-2A-7, 40-23-1, 40-23-2, 40-23-2.1, 40-23-4 to 40-23-31, inclusive, 40-23-36, 40-23-37, except for those provisions relating to the tax rate, and 40-23-38, except where inapplicable or where otherwise provided in this article.

(b)Notwithstanding the provisions of subsection (a), the tax provided in Section 11-51-200 on any aut

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(a) All taxes levied or assessed by any municipality pursuant to the provisions of Section 11-51-200 shall be subject to all definitions, exceptions, exemptions, proceedings, requirements, provisions, rules and regulations promulgated under the Alabama Administrative Procedure Act, direct pay permit and drive-out certificate procedures, statutes of limitation, penalties, fines, punishments, and deductions for the corresponding state tax as are provided by Sections 40-2A-7, 40-23-1, 40-23-2, 40-23-2.1, 40-23-4 to 40-23-31, inclusive, 40-23-36, 40-23-37, except for those provisions relating to the tax rate, and 40-23-38, except where inapplicable or where otherwise provided in this article.
(b) Notwithstanding the provisions of subsection (a), the tax provided in Section 11-51-200 on any automotive vehicle, truck trailer, trailer, semitrailer, or travel trailer required to be registered or licensed with the probate judge, which is not sold through a licensed Alabama dealer, shall be collected and fees paid in accordance with the provisions of Sections 40-23-104 and 40-23-107, respectively.

Alabama § 11-51-201 (Applicability of Provisions of State Sales Tax Law; Collection of Tax on Vehicles Not Sold through Licensed Alabama Dealer) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.