§ 40-23-100 Definitions
§ 40-23-101 Sales tax levied on automotive vehicles, motorboats, truck trailers, manufactured homes, etc.; additional receipts and taxes collected
§ 40-23-102 Excise tax levied on storage or use of automotive vehicles, motorboats, truck trailers, manufactured homes, etc.; additional receipts and taxes collected
§ 40-23-103 Sales tax levied on sale price less credit for trade-in
§ 40-23-104 Collection of taxes before registration or licensing; proof of purchase price; proof of payment of tax
§ 40-23-105 Applicability of certain Title 40 provisions
§ 40-23-106 Reciprocity
§ 40-23-107 Fees
§ 40-23-108 Disposition of funds
§ 40-23-110 Penalty for failure to pay tax
§ 40-23-111 Authority to adopt and enforce rules and regulations
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Terms Used In Alabama Code > Title 40 > Chapter 23 > Article 3 - Taxes On Sale, Storage, and Use of Automotive Vehicles, Motorboats, Truck Trailers, Etc

  • Conviction: A judgement of guilt against a criminal defendant.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • following: means next after. See Alabama Code 1-1-1
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • month: means a calendar month. See Alabama Code 1-1-1
  • person: includes a corporation as well as a natural person. See Alabama Code 1-1-1
  • Probate: Proving a will
  • property: includes both real and personal property. See Alabama Code 1-1-1
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • state: when applied to the different parts of the United States, includes the District of Columbia and the several territories of the United States. See Alabama Code 1-1-1
  • year: means a calendar year; but, whenever the word "year" is used in reference to any appropriations for the payment of money out of the treasury, it shall mean fiscal year. See Alabama Code 1-1-1