Section 40-23-106 Reciprocity.
Vehicles imported into Alabama are exempt from this use tax if an equal or higher sales/use tax was paid to another state; if less tax was paid, the difference must be paid, and the licensing official may require proof of the out-of-state tax payment.
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- Jurisdiction
- United States — Alabama
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- Act or statute
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- Undated source snapshot
- Language
- en
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tax credit tax payment proof vehicle use tax
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Section 40-23-106 Reciprocity.
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