Alabama Code § 45-49-249.33

Application of State Provisions
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All laws, rules, and regulations of the State Department of Revenue, relating to the manner and time of payment of the tax levied by Section 40-25-1 to Section 40-25-28, inclusive, requiring reports from dealers and prescribing penalties for violations shall apply with equal force to the tax levied by this subpart as provided for herein.

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