State Codes and Statutes

Statutes > Alabama > Title40

Chapter 1 — GENERAL PROVISIONS.
Chapter 2 — DEPARTMENT OF REVENUE.
Chapter 2A — ALABAMA TAXPAYERS' BILL OF RIGHTS AND UNIFORM REVENUE PROCEDURES ACT.
Chapter 3 — COUNTY BOARDS OF EQUALIZATION.
Chapter 4 — TAX ASSESSORS.
Chapter 5 — TAX COLLECTORS.
Chapter 6 — SUPERNUMERARY TAX COLLECTORS, TAX ASSESSORS, LICENSE COMMISSIONERS, ETC.
Chapter 6A — COMPENSATION OF TAX ASSESSORS, TAX COLLECTORS, REVENUE COMMISSIONERS, LICENSE COMMISSIONERS, ETC.
Chapter 7 — ASSESSMENT OF TAXES GENERALLY.
Chapter 8 — RATE OF TAXATION.
Chapter 9 — EXEMPTIONS FROM TAXATION AND LICENSES.
Chapter 9A — REPORTING OF TAX EXEMPT PROPERTY BY LESSEE.
Chapter 9B — TAX INCENTIVE REFORM ACT OF 1992.
Chapter 9C — Brownfield Development Tax Abatement.
Chapter 9D — ALABAMA ECONOMIC INCENTIVE ENCHANCEMENT ACT OF 2007.
Chapter 10 — SALE OF LAND.
Chapter 11 — SUBJECTS OF TAXATION AND DATE TAXES DUE.
Chapter 12 — LICENSES.
Chapter 13 — MINERALS SEVERANCE TAXES.
Chapter 14 — CORPORATIONS.
Chapter 14A — ALABAMA BUSINESS PRIVILEGE AND CORPORATION SHARES TAX OF 1999.
Chapter 14B — CERTIFIED CAPITAL COMPANY; PREMIUM TAX CREDIT.
Chapter 15 — ESTATE AND INHERITANCE TAX.
Chapter 15A — GENERATION-SKIPPING TRANSFER TAX.
Chapter 15B — ALABAMA UNIFORM ESTATE TAX APPORTIONMENT ACT.
Chapter 16 — FINANCIAL INSTITUTION EXCISE TAX.
Chapter 17 — GASOLINE AND OTHER MOTOR FUELS; LUBRICATING OILS.
Chapter 17A — DRUGS AND CONTROLLED SUBSTANCES EXCISE TAX.
Chapter 18 — INCOME TAXES.
Chapter 19 — MOTOR CARRIER MILEAGE TAX.
Chapter 20 — OIL AND GAS.
Chapter 21 — PUBLIC UTILITIES.
Chapter 22 — RECORDATION TAX.
Chapter 23 — SALES AND USE TAXES.
Chapter 24 — SECURITIES TAX.
Chapter 25 — TOBACCO TAX.
Chapter 25A — TAX ON GUMMED CIGARETTE PAPERS.
Chapter 26 — TRANSIENT OCCUPANCY TAX.
Chapter 26A — DOG RACE TRACK PARI-MUTUEL POOL TAX.
Chapter 26B — PROVIDERS OF MEDICAL SERVICES PRIVILEGE TAX.
Chapter 27 — MULTISTATE TAX COMPACT.
Chapter 28 — DISTRIBUTION OF PAYMENTS MADE IN LIEU OF TAXES.
Chapter 29 — ENFORCEMENT OF TAX LAWS.
Chapter 30 — ELECTRONIC TAX RETURN FILING ACT.

State Codes and Statutes

Statutes > Alabama > Title40

Chapter 1 — GENERAL PROVISIONS.
Chapter 2 — DEPARTMENT OF REVENUE.
Chapter 2A — ALABAMA TAXPAYERS' BILL OF RIGHTS AND UNIFORM REVENUE PROCEDURES ACT.
Chapter 3 — COUNTY BOARDS OF EQUALIZATION.
Chapter 4 — TAX ASSESSORS.
Chapter 5 — TAX COLLECTORS.
Chapter 6 — SUPERNUMERARY TAX COLLECTORS, TAX ASSESSORS, LICENSE COMMISSIONERS, ETC.
Chapter 6A — COMPENSATION OF TAX ASSESSORS, TAX COLLECTORS, REVENUE COMMISSIONERS, LICENSE COMMISSIONERS, ETC.
Chapter 7 — ASSESSMENT OF TAXES GENERALLY.
Chapter 8 — RATE OF TAXATION.
Chapter 9 — EXEMPTIONS FROM TAXATION AND LICENSES.
Chapter 9A — REPORTING OF TAX EXEMPT PROPERTY BY LESSEE.
Chapter 9B — TAX INCENTIVE REFORM ACT OF 1992.
Chapter 9C — Brownfield Development Tax Abatement.
Chapter 9D — ALABAMA ECONOMIC INCENTIVE ENCHANCEMENT ACT OF 2007.
Chapter 10 — SALE OF LAND.
Chapter 11 — SUBJECTS OF TAXATION AND DATE TAXES DUE.
Chapter 12 — LICENSES.
Chapter 13 — MINERALS SEVERANCE TAXES.
Chapter 14 — CORPORATIONS.
Chapter 14A — ALABAMA BUSINESS PRIVILEGE AND CORPORATION SHARES TAX OF 1999.
Chapter 14B — CERTIFIED CAPITAL COMPANY; PREMIUM TAX CREDIT.
Chapter 15 — ESTATE AND INHERITANCE TAX.
Chapter 15A — GENERATION-SKIPPING TRANSFER TAX.
Chapter 15B — ALABAMA UNIFORM ESTATE TAX APPORTIONMENT ACT.
Chapter 16 — FINANCIAL INSTITUTION EXCISE TAX.
Chapter 17 — GASOLINE AND OTHER MOTOR FUELS; LUBRICATING OILS.
Chapter 17A — DRUGS AND CONTROLLED SUBSTANCES EXCISE TAX.
Chapter 18 — INCOME TAXES.
Chapter 19 — MOTOR CARRIER MILEAGE TAX.
Chapter 20 — OIL AND GAS.
Chapter 21 — PUBLIC UTILITIES.
Chapter 22 — RECORDATION TAX.
Chapter 23 — SALES AND USE TAXES.
Chapter 24 — SECURITIES TAX.
Chapter 25 — TOBACCO TAX.
Chapter 25A — TAX ON GUMMED CIGARETTE PAPERS.
Chapter 26 — TRANSIENT OCCUPANCY TAX.
Chapter 26A — DOG RACE TRACK PARI-MUTUEL POOL TAX.
Chapter 26B — PROVIDERS OF MEDICAL SERVICES PRIVILEGE TAX.
Chapter 27 — MULTISTATE TAX COMPACT.
Chapter 28 — DISTRIBUTION OF PAYMENTS MADE IN LIEU OF TAXES.
Chapter 29 — ENFORCEMENT OF TAX LAWS.
Chapter 30 — ELECTRONIC TAX RETURN FILING ACT.

State Codes and Statutes

State Codes and Statutes

Statutes > Alabama > Title40

Chapter 1 — GENERAL PROVISIONS.
Chapter 2 — DEPARTMENT OF REVENUE.
Chapter 2A — ALABAMA TAXPAYERS' BILL OF RIGHTS AND UNIFORM REVENUE PROCEDURES ACT.
Chapter 3 — COUNTY BOARDS OF EQUALIZATION.
Chapter 4 — TAX ASSESSORS.
Chapter 5 — TAX COLLECTORS.
Chapter 6 — SUPERNUMERARY TAX COLLECTORS, TAX ASSESSORS, LICENSE COMMISSIONERS, ETC.
Chapter 6A — COMPENSATION OF TAX ASSESSORS, TAX COLLECTORS, REVENUE COMMISSIONERS, LICENSE COMMISSIONERS, ETC.
Chapter 7 — ASSESSMENT OF TAXES GENERALLY.
Chapter 8 — RATE OF TAXATION.
Chapter 9 — EXEMPTIONS FROM TAXATION AND LICENSES.
Chapter 9A — REPORTING OF TAX EXEMPT PROPERTY BY LESSEE.
Chapter 9B — TAX INCENTIVE REFORM ACT OF 1992.
Chapter 9C — Brownfield Development Tax Abatement.
Chapter 9D — ALABAMA ECONOMIC INCENTIVE ENCHANCEMENT ACT OF 2007.
Chapter 10 — SALE OF LAND.
Chapter 11 — SUBJECTS OF TAXATION AND DATE TAXES DUE.
Chapter 12 — LICENSES.
Chapter 13 — MINERALS SEVERANCE TAXES.
Chapter 14 — CORPORATIONS.
Chapter 14A — ALABAMA BUSINESS PRIVILEGE AND CORPORATION SHARES TAX OF 1999.
Chapter 14B — CERTIFIED CAPITAL COMPANY; PREMIUM TAX CREDIT.
Chapter 15 — ESTATE AND INHERITANCE TAX.
Chapter 15A — GENERATION-SKIPPING TRANSFER TAX.
Chapter 15B — ALABAMA UNIFORM ESTATE TAX APPORTIONMENT ACT.
Chapter 16 — FINANCIAL INSTITUTION EXCISE TAX.
Chapter 17 — GASOLINE AND OTHER MOTOR FUELS; LUBRICATING OILS.
Chapter 17A — DRUGS AND CONTROLLED SUBSTANCES EXCISE TAX.
Chapter 18 — INCOME TAXES.
Chapter 19 — MOTOR CARRIER MILEAGE TAX.
Chapter 20 — OIL AND GAS.
Chapter 21 — PUBLIC UTILITIES.
Chapter 22 — RECORDATION TAX.
Chapter 23 — SALES AND USE TAXES.
Chapter 24 — SECURITIES TAX.
Chapter 25 — TOBACCO TAX.
Chapter 25A — TAX ON GUMMED CIGARETTE PAPERS.
Chapter 26 — TRANSIENT OCCUPANCY TAX.
Chapter 26A — DOG RACE TRACK PARI-MUTUEL POOL TAX.
Chapter 26B — PROVIDERS OF MEDICAL SERVICES PRIVILEGE TAX.
Chapter 27 — MULTISTATE TAX COMPACT.
Chapter 28 — DISTRIBUTION OF PAYMENTS MADE IN LIEU OF TAXES.
Chapter 29 — ENFORCEMENT OF TAX LAWS.
Chapter 30 — ELECTRONIC TAX RETURN FILING ACT.