Ala. Code § 45-26-244.31
Current with legislation from 2024 effective through May 17, 2024.
As used in this subpart, sales and use tax means the same type of tax imposed by the following state sales and use tax statutes: Sections 40-23-1, 40-23-2, 40-23-3, 40-23-4, 40-23-60, 40-23-61, 40-23-62, and 40-23-63.
Ala. Code § 45-26-244.31 (1975)