Alabama Statutes
§ 40-23-105 — Applicability of Certain Title 40 Provisions
Alabama·Title 40 Revenue and Taxation·Ch. 23 Sales and Use Taxes·Art. 3 Taxes on Sale, Storage, and Use of Automotive Vehicles, Motorboats, Truck Trailers, Etc
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.
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Legislative History
(Acts 1981, No. 81-665, p. 1086, §6; Acts 1992, No. 92-186, p. 349, §68.)
Nearby Sections
15
§ 40-1-1
Definitions§ 40-1-14
Payment of Court Costs§ 40-1-2
Lien for Taxes - Generally§ 40-1-23
Liability of Officers for Conversion