Alabama § 40-23-64 Agricultural Machinery or Equipment - Enforcement; Application of Administrative Provisions of Article

Alabama Statutes

§ 40-23-64 — Agricultural Machinery or Equipment - Enforcement; Application of Administrative Provisions of Article

Alabama § 40-23-64

Title 40Revenue and Taxation

Ch. 23Sales and Use Taxes

Art. 2Use Tax

This text of Alabama § 40-23-64 (Agricultural Machinery or Equipment - Enforcement; Application of Administrative Provisions of Article) is published on Counsel Stack Legal Research, covering Alabama primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ala. Code § 40-23-64 (2026).

Text

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.

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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.