Alabama § 40-23-65 - Credit for Sales or Use Tax Paid to Another State.
Full text of Alabama Code of Alabama § 40-23-65 — Credit for Sales or Use Tax Paid to Another State., with citation guidance and answers to common questions.
§ 40-23-65. Credit for Sales or Use Tax Paid to Another State.
If a sales or use tax equal to or greater than the amount of the Alabama tax is paid to another state under a requirement of law, the property which is the subject of such tax when imported for use or consumption in Alabama is not subject to the use tax, which is required to be paid by Section 40-23-61. If the amount of tax paid to the other state is less than the Alabama tax, then the difference between the out-of-state tax and the Alabama tax must be paid. No credit will be allowed for taxes paid on tangible personal property in any state which does not give credit for taxes paid on similar property in Alabama. The Commissioner of Revenue shall require such proof of payment of tax to another state as he deems to be necessary and proper.
The Commissioner of Revenue shall adopt such rules and regulations as he deems necessary for the proper administration of this section.
Source: official Alabama text · Last verified 2026-08-27
Frequently Asked Questions About Alabama § 40-23-65
What does Code of Alabama § 40-23-65 cover?
Section 40-23-65 ("Credit for Sales or Use Tax Paid to Another State.") is part of the Code of Alabama, the codified statutory law of Alabama. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Alabama § 40-23-65?
A common citation format is "Code of Alabama § 40-23-65" (Alabama). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Alabama law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Alabama official source linked on this page or consult a licensed Alabama attorney.
How does Alabama § 40-23-65 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Alabama can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Alabama.