Ala. Code § 40-23-105
Current with legislation from 2024 effective through May 17, 2024.
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.
Ala. Code § 40-23-105 (1975)