State Codes and Statutes

Statutes > Alabama > Title40 > Chapter18

Section 40-18-1 Definitions.
Section 40-18-1.1 Operating rules.
Section 40-18-2 Levied; persons and subjects taxable generally.
Section 40-18-2.1 Income of foreign missionary exempt.
Section 40-18-3 Income of officers or agents of the United States, etc.
Section 40-18-4 Interest or other income received from obligations of the United States or its possessions, agencies or instrumentalities.
Section 40-18-5 Tax on individuals.
Section 40-18-6 Gain or loss - Basis of property; adjusted basis.
Section 40-18-7 Gain or loss - Determination of amount.
Section 40-18-8 Gain or loss - Recognition.
Section 40-18-9 Gain or loss - Optional method for returning as income increases in redemption value of securities purchased at a discount.
Section 40-18-11 Inventory.
Section 40-18-12 Net income of individuals - Defined.
Section 40-18-13 Computation of income.
Section 40-18-14 Adjusted gross income of individuals.
Section 40-18-14.1 Deferred compensation plans.
Section 40-18-14.2 Adjusted gross income.
Section 40-18-14.3 Gross income - Discount and interest.
Section 40-18-15 Deductions for individuals generally.
Section 40-18-15.1 Net income taxable income defined - Generally.
Section 40-18-15.2 Net operating loss.
Section 40-18-15.3 Deductions for health insurance premiums.
Section 40-18-16 Depreciation.
Section 40-18-17 Items not deductible.
Section 40-18-18 Amortization of war or emergency facilities.
Section 40-18-19 Exemptions - Generally.
Section 40-18-19.1 Exemptions for severance, unemployment compensation, etc.
Section 40-18-19.2 Exemption of certain death benefit payments for peace officer or fireman killed in line of duty.
Section 40-18-20 Exemptions - Military retirement benefits.
Section 40-18-21 Credits for taxes paid on income from sources without the state and for job development fees.
Section 40-18-22 Taxpayers engaged in multistate business - Allocation and apportionment of deductions and exemptions.
Section 40-18-23 Taxpayers engaged in multistate business - Option of certain taxpayers to report and pay tax on basis of percentage of volume.
Section 40-18-24 Taxation of subchapter K entity.
Section 40-18-24.1 Composite return and payment by nonresident owner of subchapter K entity.
Section 40-18-24.2 Taxation of pass-through entities.
Section 40-18-24.3 Taxation on distributive share of interest, dividends, etc., of nonresident member of qualified investment partnership. THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 200
Section 40-18-25 Estates and trusts.
Section 40-18-25.1 Estates and trusts - Exemptions.
Section 40-18-25.2 Estates and trusts - Deductions from gross income of net operating loss.
Section 40-18-27 Individual taxpayer's returns; liability of innocent spouse.
Section 40-18-26 Information from source of income.
Section 40-18-28 Returns of subchapter K entities and single member limited liability companies.
Section 40-18-29 Fiduciary returns.
Section 40-18-30 Return when accounting period changes.
Section 40-18-31 Corporate income tax - Generally.
Section 40-18-31.1 Election for foreign corporations to classify dividend income from certain subsidiaries as business or nonbusiness income.
Section 40-18-32 Corporate income tax - Exemptions.
Section 40-18-33 Corporate income tax - Taxable income.
Section 40-18-34 Additions required by corporations.
Section 40-18-35 Deductions allowed to corporations.
Section 40-18-35.1 Carry forward of net operating losses.
Section 40-18-36 Distributions by corporations.
Section 40-18-37 Items not deductible by corporations.
Section 40-18-38 Additional deductions allowed for corporations; credits.
Section 40-18-39 Corporate returns.
Section 40-18-40 Tax to be reported on forms; department may assess additional tax penalty or interest.
Section 40-18-41 Amortization of ad valorem tax.
Section 40-18-42 Time and methods of payment of tax.
Section 40-18-44 Installment method.
Section 40-18-50 Penalty for failure to make return within time specified.
Section 40-18-51 Applicability of lien provisions; disposition of collections; collection prior to delinquency.
Section 40-18-53 Inspection of returns by federal or foreign state agents.
Section 40-18-54 Supervision of assessment and collection.
Section 40-18-55 Statement to be furnished by taxpayer.
Section 40-18-56 Furnishing sworn statement of annual return of income to department; penalties for failure to comply; limitations on inspection of taxpayer's records.
Section 40-18-57 Rules to be promulgated by Department of Revenue.
Section 40-18-58 Appropriation.
Section 40-18-59 Additional appropriations.
Section 40-18-70 Definitions.
Section 40-18-71 Withholding tax.
Section 40-18-72 Included and excluded wages.
Section 40-18-73 Withholding certificates.
Section 40-18-73.1 Provisional employers.
Section 40-18-74 Payment of amounts withheld.
Section 40-18-75 Statement to be furnished employee.
Section 40-18-76 Liability for tax withheld.
Section 40-18-77 Refund to employer.
Section 40-18-78 Credit for tax withheld.
Section 40-18-79 Overpayment of tax; credit or refund available.
Section 40-18-80 Penalty where certain percent of tax exceeds estimated tax for individuals.
Section 40-18-80.1 Addition to tax on corporations.
Section 40-18-81 Optional short form tax.
Section 40-18-82 Estimated tax.
Section 40-18-83 Payment of estimated tax.
Section 40-18-83.1 Declaration and payment of estimated tax by corporations.
Section 40-18-84 Adjusted gross income.
Section 40-18-85 Estates and fiduciaries.
Section 40-18-86 Sale or transfer of real property and associated tangible property by nonresidents.
Section 40-18-90 Definitions.
Section 40-18-91 Wager proceeds; withholding of state income tax.
Section 40-18-100 Definitions.
Section 40-18-101 Remedy additional.
Section 40-18-102 Collection of debts by setoff.
Section 40-18-103 Procedure for setoff and notification of taxpayer.
Section 40-18-104 Hearing procedure.
Section 40-18-105 Finalization and notice of setoff.
Section 40-18-106 Priority.
Section 40-18-107 Commissioner may provide claimant agency information; confidentiality of information.
Section 40-18-108 Effect of setoff on refund.
Section 40-18-109 Issuance by State Treasurer of separate warrants.
Section 40-18-110 Payment of fee.
Section 40-18-120 Active solar energy tax credits.
Section 40-18-121 Passive solar energy tax credits.
Section 40-18-130 Legislative intent.
Section 40-18-131 Definitions.
Section 40-18-132 Physicians qualifying for credit; time limit; promulgation of rules.
Section 40-18-135 Definitions.
Section 40-18-136 Credit to employer.
Section 40-18-137 Credit limited to income tax liability.
Section 40-18-138 Rules regarding procedures for approving education programs.
Section 40-18-139 Reimbursement to employer.
Section 40-18-140 Contribution designations.
Section 40-18-141 Arts Development Fund - Established; appropriation; distribution of funds.
Section 40-18-142 Alabama Nongame Wildlife Program - Legislative declarations and intent.
Section 40-18-143 Alabama Nongame Wildlife Program - Contribution designation form.
Section 40-18-144 Alabama Nongame Wildlife Program - Appropriation.
Section 40-18-145 Alabama Nongame Wildlife Program - Implementation; no rights of Department of Conservation and Natural Resources.
Section 40-18-146 Political party defined; designated contribution by taxpayers filing state income tax return; disposition of contributions.
Section 40-18-147 Alabama Aging Program.
Section 40-18-148 Alabama Veterans' Home Program; legislative intent; designation form; appropriation.
Section 40-18-149 Alabama Indian Affairs Commission - Contribution designation.
Section 40-18-150 Foster Care Trust Fund - Contribution designation.
Section 40-18-151 Alliance for the Mentally Ill of Alabama and Mental Health Consumers of Alabama - Contribution designation.
Section 40-18-152 Alabama Breast and Cervical Cancer Research - Program Contribution designation.
Section 40-18-153 Alabama 4-H Club Foundation, Incorporated.
Section 40-18-154 Alabama Military Support Foundation, Inc. - Contribution designation.
Section 40-18-160 General provisions.
Section 40-18-161 Determination of taxable income.
Section 40-18-162 Determination of tax of shareholder.
Section 40-18-163 Adjustments for services rendered or capital furnished by spouse, etc., of shareholder or beneficiary.
Section 40-18-164 Increase or decrease in basis of shareholder's stock; special rules.
Section 40-18-165 Distribution of property generally.
Section 40-18-166 "Accumulated adjustments account" defined; application generally; "S period" defined; applicability of subdivision (c)(1) of Section 40-18-165 to certain distributions; "affected sha
Section 40-18-167 Applicability of chapter.
Section 40-18-168 "Carryforward" and "carryback" provisions.
Section 40-18-169 Adjustments to earnings and profits.
Section 40-18-170 Circumstances under which corporation treated as partnership; "two-percent shareholder" defined.
Section 40-18-171 Determination of shareholder's pro rata share; "affected shareholders" defined.
Section 40-18-172 "Post-termination transition period" and "determination" defined.
Section 40-18-173 Interpretation of article generally.
Section 40-18-174 Tax imposed on certain built-in gains.
Section 40-18-175 Tax imposed when passive investment income of corporation having subchapter C earnings and profits exceeds 25 percent of gross receipts.
Section 40-18-176 Nonresident shareholder composite returns.
Section 40-18-190 Definitions.
Section 40-18-191 Filing with department written statement of intent to claim credit.
Section 40-18-192 Effect of compliance with requirements; agreements specifying method by which income generated and allocation of credit.
Section 40-18-193 Qualifications for capital credits.
Section 40-18-194 Entities allowed capital credit.
Section 40-18-195 Capital credit not to exceed capital costs of project.
Section 40-18-196 Department to report annually.
Section 40-18-197 Department to adopt regulations and to audit companies.
Section 40-18-198 Officer to file affidavit with department.
Section 40-18-199 State Industrial Development Authority not to grant credits except for certain entities.
Section 40-18-200 Entities approved by State Industrial Development Authority prior to January 16, 1995, may elect to receive credit under article.
Section 40-18-201 Companies to maintain records; regulations concerning determination of income.
Section 40-18-202 Availability of capital credits for new projects after December 31, 1998.
Section 40-18-202.1 Availability of capital credits after December 31, 2018.
Section 40-18-203 Provisions to govern administration of article.
Section 40-18-220 Credit for corporations producing coal mined in Alabama.
Section 40-18-221 Department to promulgate and issue rules and regulations.
Section 40-18-240 Definitions.
Section 40-18-241 Written statement of intent to claim credit.
Section 40-18-242 Written agreements with department.
Section 40-18-243 Availability of credit on pass-through basis.
Section 40-18-244 Credits not to exceed costs.
Section 40-18-245 Report to Legislature.
Section 40-18-246 Regulations; periodic audits.
Section 40-18-247 Affidavit of compliance.
Section 40-18-248 Maintenance of records; promulgation of regulations.
Section 40-18-249 Availability of credit after December 31, 2005.
Section 40-18-250 Administration of article.

State Codes and Statutes

Statutes > Alabama > Title40 > Chapter18

Section 40-18-1 Definitions.
Section 40-18-1.1 Operating rules.
Section 40-18-2 Levied; persons and subjects taxable generally.
Section 40-18-2.1 Income of foreign missionary exempt.
Section 40-18-3 Income of officers or agents of the United States, etc.
Section 40-18-4 Interest or other income received from obligations of the United States or its possessions, agencies or instrumentalities.
Section 40-18-5 Tax on individuals.
Section 40-18-6 Gain or loss - Basis of property; adjusted basis.
Section 40-18-7 Gain or loss - Determination of amount.
Section 40-18-8 Gain or loss - Recognition.
Section 40-18-9 Gain or loss - Optional method for returning as income increases in redemption value of securities purchased at a discount.
Section 40-18-11 Inventory.
Section 40-18-12 Net income of individuals - Defined.
Section 40-18-13 Computation of income.
Section 40-18-14 Adjusted gross income of individuals.
Section 40-18-14.1 Deferred compensation plans.
Section 40-18-14.2 Adjusted gross income.
Section 40-18-14.3 Gross income - Discount and interest.
Section 40-18-15 Deductions for individuals generally.
Section 40-18-15.1 Net income taxable income defined - Generally.
Section 40-18-15.2 Net operating loss.
Section 40-18-15.3 Deductions for health insurance premiums.
Section 40-18-16 Depreciation.
Section 40-18-17 Items not deductible.
Section 40-18-18 Amortization of war or emergency facilities.
Section 40-18-19 Exemptions - Generally.
Section 40-18-19.1 Exemptions for severance, unemployment compensation, etc.
Section 40-18-19.2 Exemption of certain death benefit payments for peace officer or fireman killed in line of duty.
Section 40-18-20 Exemptions - Military retirement benefits.
Section 40-18-21 Credits for taxes paid on income from sources without the state and for job development fees.
Section 40-18-22 Taxpayers engaged in multistate business - Allocation and apportionment of deductions and exemptions.
Section 40-18-23 Taxpayers engaged in multistate business - Option of certain taxpayers to report and pay tax on basis of percentage of volume.
Section 40-18-24 Taxation of subchapter K entity.
Section 40-18-24.1 Composite return and payment by nonresident owner of subchapter K entity.
Section 40-18-24.2 Taxation of pass-through entities.
Section 40-18-24.3 Taxation on distributive share of interest, dividends, etc., of nonresident member of qualified investment partnership. THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 200
Section 40-18-25 Estates and trusts.
Section 40-18-25.1 Estates and trusts - Exemptions.
Section 40-18-25.2 Estates and trusts - Deductions from gross income of net operating loss.
Section 40-18-27 Individual taxpayer's returns; liability of innocent spouse.
Section 40-18-26 Information from source of income.
Section 40-18-28 Returns of subchapter K entities and single member limited liability companies.
Section 40-18-29 Fiduciary returns.
Section 40-18-30 Return when accounting period changes.
Section 40-18-31 Corporate income tax - Generally.
Section 40-18-31.1 Election for foreign corporations to classify dividend income from certain subsidiaries as business or nonbusiness income.
Section 40-18-32 Corporate income tax - Exemptions.
Section 40-18-33 Corporate income tax - Taxable income.
Section 40-18-34 Additions required by corporations.
Section 40-18-35 Deductions allowed to corporations.
Section 40-18-35.1 Carry forward of net operating losses.
Section 40-18-36 Distributions by corporations.
Section 40-18-37 Items not deductible by corporations.
Section 40-18-38 Additional deductions allowed for corporations; credits.
Section 40-18-39 Corporate returns.
Section 40-18-40 Tax to be reported on forms; department may assess additional tax penalty or interest.
Section 40-18-41 Amortization of ad valorem tax.
Section 40-18-42 Time and methods of payment of tax.
Section 40-18-44 Installment method.
Section 40-18-50 Penalty for failure to make return within time specified.
Section 40-18-51 Applicability of lien provisions; disposition of collections; collection prior to delinquency.
Section 40-18-53 Inspection of returns by federal or foreign state agents.
Section 40-18-54 Supervision of assessment and collection.
Section 40-18-55 Statement to be furnished by taxpayer.
Section 40-18-56 Furnishing sworn statement of annual return of income to department; penalties for failure to comply; limitations on inspection of taxpayer's records.
Section 40-18-57 Rules to be promulgated by Department of Revenue.
Section 40-18-58 Appropriation.
Section 40-18-59 Additional appropriations.
Section 40-18-70 Definitions.
Section 40-18-71 Withholding tax.
Section 40-18-72 Included and excluded wages.
Section 40-18-73 Withholding certificates.
Section 40-18-73.1 Provisional employers.
Section 40-18-74 Payment of amounts withheld.
Section 40-18-75 Statement to be furnished employee.
Section 40-18-76 Liability for tax withheld.
Section 40-18-77 Refund to employer.
Section 40-18-78 Credit for tax withheld.
Section 40-18-79 Overpayment of tax; credit or refund available.
Section 40-18-80 Penalty where certain percent of tax exceeds estimated tax for individuals.
Section 40-18-80.1 Addition to tax on corporations.
Section 40-18-81 Optional short form tax.
Section 40-18-82 Estimated tax.
Section 40-18-83 Payment of estimated tax.
Section 40-18-83.1 Declaration and payment of estimated tax by corporations.
Section 40-18-84 Adjusted gross income.
Section 40-18-85 Estates and fiduciaries.
Section 40-18-86 Sale or transfer of real property and associated tangible property by nonresidents.
Section 40-18-90 Definitions.
Section 40-18-91 Wager proceeds; withholding of state income tax.
Section 40-18-100 Definitions.
Section 40-18-101 Remedy additional.
Section 40-18-102 Collection of debts by setoff.
Section 40-18-103 Procedure for setoff and notification of taxpayer.
Section 40-18-104 Hearing procedure.
Section 40-18-105 Finalization and notice of setoff.
Section 40-18-106 Priority.
Section 40-18-107 Commissioner may provide claimant agency information; confidentiality of information.
Section 40-18-108 Effect of setoff on refund.
Section 40-18-109 Issuance by State Treasurer of separate warrants.
Section 40-18-110 Payment of fee.
Section 40-18-120 Active solar energy tax credits.
Section 40-18-121 Passive solar energy tax credits.
Section 40-18-130 Legislative intent.
Section 40-18-131 Definitions.
Section 40-18-132 Physicians qualifying for credit; time limit; promulgation of rules.
Section 40-18-135 Definitions.
Section 40-18-136 Credit to employer.
Section 40-18-137 Credit limited to income tax liability.
Section 40-18-138 Rules regarding procedures for approving education programs.
Section 40-18-139 Reimbursement to employer.
Section 40-18-140 Contribution designations.
Section 40-18-141 Arts Development Fund - Established; appropriation; distribution of funds.
Section 40-18-142 Alabama Nongame Wildlife Program - Legislative declarations and intent.
Section 40-18-143 Alabama Nongame Wildlife Program - Contribution designation form.
Section 40-18-144 Alabama Nongame Wildlife Program - Appropriation.
Section 40-18-145 Alabama Nongame Wildlife Program - Implementation; no rights of Department of Conservation and Natural Resources.
Section 40-18-146 Political party defined; designated contribution by taxpayers filing state income tax return; disposition of contributions.
Section 40-18-147 Alabama Aging Program.
Section 40-18-148 Alabama Veterans' Home Program; legislative intent; designation form; appropriation.
Section 40-18-149 Alabama Indian Affairs Commission - Contribution designation.
Section 40-18-150 Foster Care Trust Fund - Contribution designation.
Section 40-18-151 Alliance for the Mentally Ill of Alabama and Mental Health Consumers of Alabama - Contribution designation.
Section 40-18-152 Alabama Breast and Cervical Cancer Research - Program Contribution designation.
Section 40-18-153 Alabama 4-H Club Foundation, Incorporated.
Section 40-18-154 Alabama Military Support Foundation, Inc. - Contribution designation.
Section 40-18-160 General provisions.
Section 40-18-161 Determination of taxable income.
Section 40-18-162 Determination of tax of shareholder.
Section 40-18-163 Adjustments for services rendered or capital furnished by spouse, etc., of shareholder or beneficiary.
Section 40-18-164 Increase or decrease in basis of shareholder's stock; special rules.
Section 40-18-165 Distribution of property generally.
Section 40-18-166 "Accumulated adjustments account" defined; application generally; "S period" defined; applicability of subdivision (c)(1) of Section 40-18-165 to certain distributions; "affected sha
Section 40-18-167 Applicability of chapter.
Section 40-18-168 "Carryforward" and "carryback" provisions.
Section 40-18-169 Adjustments to earnings and profits.
Section 40-18-170 Circumstances under which corporation treated as partnership; "two-percent shareholder" defined.
Section 40-18-171 Determination of shareholder's pro rata share; "affected shareholders" defined.
Section 40-18-172 "Post-termination transition period" and "determination" defined.
Section 40-18-173 Interpretation of article generally.
Section 40-18-174 Tax imposed on certain built-in gains.
Section 40-18-175 Tax imposed when passive investment income of corporation having subchapter C earnings and profits exceeds 25 percent of gross receipts.
Section 40-18-176 Nonresident shareholder composite returns.
Section 40-18-190 Definitions.
Section 40-18-191 Filing with department written statement of intent to claim credit.
Section 40-18-192 Effect of compliance with requirements; agreements specifying method by which income generated and allocation of credit.
Section 40-18-193 Qualifications for capital credits.
Section 40-18-194 Entities allowed capital credit.
Section 40-18-195 Capital credit not to exceed capital costs of project.
Section 40-18-196 Department to report annually.
Section 40-18-197 Department to adopt regulations and to audit companies.
Section 40-18-198 Officer to file affidavit with department.
Section 40-18-199 State Industrial Development Authority not to grant credits except for certain entities.
Section 40-18-200 Entities approved by State Industrial Development Authority prior to January 16, 1995, may elect to receive credit under article.
Section 40-18-201 Companies to maintain records; regulations concerning determination of income.
Section 40-18-202 Availability of capital credits for new projects after December 31, 1998.
Section 40-18-202.1 Availability of capital credits after December 31, 2018.
Section 40-18-203 Provisions to govern administration of article.
Section 40-18-220 Credit for corporations producing coal mined in Alabama.
Section 40-18-221 Department to promulgate and issue rules and regulations.
Section 40-18-240 Definitions.
Section 40-18-241 Written statement of intent to claim credit.
Section 40-18-242 Written agreements with department.
Section 40-18-243 Availability of credit on pass-through basis.
Section 40-18-244 Credits not to exceed costs.
Section 40-18-245 Report to Legislature.
Section 40-18-246 Regulations; periodic audits.
Section 40-18-247 Affidavit of compliance.
Section 40-18-248 Maintenance of records; promulgation of regulations.
Section 40-18-249 Availability of credit after December 31, 2005.
Section 40-18-250 Administration of article.

State Codes and Statutes

State Codes and Statutes

Statutes > Alabama > Title40 > Chapter18

Section 40-18-1 Definitions.
Section 40-18-1.1 Operating rules.
Section 40-18-2 Levied; persons and subjects taxable generally.
Section 40-18-2.1 Income of foreign missionary exempt.
Section 40-18-3 Income of officers or agents of the United States, etc.
Section 40-18-4 Interest or other income received from obligations of the United States or its possessions, agencies or instrumentalities.
Section 40-18-5 Tax on individuals.
Section 40-18-6 Gain or loss - Basis of property; adjusted basis.
Section 40-18-7 Gain or loss - Determination of amount.
Section 40-18-8 Gain or loss - Recognition.
Section 40-18-9 Gain or loss - Optional method for returning as income increases in redemption value of securities purchased at a discount.
Section 40-18-11 Inventory.
Section 40-18-12 Net income of individuals - Defined.
Section 40-18-13 Computation of income.
Section 40-18-14 Adjusted gross income of individuals.
Section 40-18-14.1 Deferred compensation plans.
Section 40-18-14.2 Adjusted gross income.
Section 40-18-14.3 Gross income - Discount and interest.
Section 40-18-15 Deductions for individuals generally.
Section 40-18-15.1 Net income taxable income defined - Generally.
Section 40-18-15.2 Net operating loss.
Section 40-18-15.3 Deductions for health insurance premiums.
Section 40-18-16 Depreciation.
Section 40-18-17 Items not deductible.
Section 40-18-18 Amortization of war or emergency facilities.
Section 40-18-19 Exemptions - Generally.
Section 40-18-19.1 Exemptions for severance, unemployment compensation, etc.
Section 40-18-19.2 Exemption of certain death benefit payments for peace officer or fireman killed in line of duty.
Section 40-18-20 Exemptions - Military retirement benefits.
Section 40-18-21 Credits for taxes paid on income from sources without the state and for job development fees.
Section 40-18-22 Taxpayers engaged in multistate business - Allocation and apportionment of deductions and exemptions.
Section 40-18-23 Taxpayers engaged in multistate business - Option of certain taxpayers to report and pay tax on basis of percentage of volume.
Section 40-18-24 Taxation of subchapter K entity.
Section 40-18-24.1 Composite return and payment by nonresident owner of subchapter K entity.
Section 40-18-24.2 Taxation of pass-through entities.
Section 40-18-24.3 Taxation on distributive share of interest, dividends, etc., of nonresident member of qualified investment partnership. THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 200
Section 40-18-25 Estates and trusts.
Section 40-18-25.1 Estates and trusts - Exemptions.
Section 40-18-25.2 Estates and trusts - Deductions from gross income of net operating loss.
Section 40-18-27 Individual taxpayer's returns; liability of innocent spouse.
Section 40-18-26 Information from source of income.
Section 40-18-28 Returns of subchapter K entities and single member limited liability companies.
Section 40-18-29 Fiduciary returns.
Section 40-18-30 Return when accounting period changes.
Section 40-18-31 Corporate income tax - Generally.
Section 40-18-31.1 Election for foreign corporations to classify dividend income from certain subsidiaries as business or nonbusiness income.
Section 40-18-32 Corporate income tax - Exemptions.
Section 40-18-33 Corporate income tax - Taxable income.
Section 40-18-34 Additions required by corporations.
Section 40-18-35 Deductions allowed to corporations.
Section 40-18-35.1 Carry forward of net operating losses.
Section 40-18-36 Distributions by corporations.
Section 40-18-37 Items not deductible by corporations.
Section 40-18-38 Additional deductions allowed for corporations; credits.
Section 40-18-39 Corporate returns.
Section 40-18-40 Tax to be reported on forms; department may assess additional tax penalty or interest.
Section 40-18-41 Amortization of ad valorem tax.
Section 40-18-42 Time and methods of payment of tax.
Section 40-18-44 Installment method.
Section 40-18-50 Penalty for failure to make return within time specified.
Section 40-18-51 Applicability of lien provisions; disposition of collections; collection prior to delinquency.
Section 40-18-53 Inspection of returns by federal or foreign state agents.
Section 40-18-54 Supervision of assessment and collection.
Section 40-18-55 Statement to be furnished by taxpayer.
Section 40-18-56 Furnishing sworn statement of annual return of income to department; penalties for failure to comply; limitations on inspection of taxpayer's records.
Section 40-18-57 Rules to be promulgated by Department of Revenue.
Section 40-18-58 Appropriation.
Section 40-18-59 Additional appropriations.
Section 40-18-70 Definitions.
Section 40-18-71 Withholding tax.
Section 40-18-72 Included and excluded wages.
Section 40-18-73 Withholding certificates.
Section 40-18-73.1 Provisional employers.
Section 40-18-74 Payment of amounts withheld.
Section 40-18-75 Statement to be furnished employee.
Section 40-18-76 Liability for tax withheld.
Section 40-18-77 Refund to employer.
Section 40-18-78 Credit for tax withheld.
Section 40-18-79 Overpayment of tax; credit or refund available.
Section 40-18-80 Penalty where certain percent of tax exceeds estimated tax for individuals.
Section 40-18-80.1 Addition to tax on corporations.
Section 40-18-81 Optional short form tax.
Section 40-18-82 Estimated tax.
Section 40-18-83 Payment of estimated tax.
Section 40-18-83.1 Declaration and payment of estimated tax by corporations.
Section 40-18-84 Adjusted gross income.
Section 40-18-85 Estates and fiduciaries.
Section 40-18-86 Sale or transfer of real property and associated tangible property by nonresidents.
Section 40-18-90 Definitions.
Section 40-18-91 Wager proceeds; withholding of state income tax.
Section 40-18-100 Definitions.
Section 40-18-101 Remedy additional.
Section 40-18-102 Collection of debts by setoff.
Section 40-18-103 Procedure for setoff and notification of taxpayer.
Section 40-18-104 Hearing procedure.
Section 40-18-105 Finalization and notice of setoff.
Section 40-18-106 Priority.
Section 40-18-107 Commissioner may provide claimant agency information; confidentiality of information.
Section 40-18-108 Effect of setoff on refund.
Section 40-18-109 Issuance by State Treasurer of separate warrants.
Section 40-18-110 Payment of fee.
Section 40-18-120 Active solar energy tax credits.
Section 40-18-121 Passive solar energy tax credits.
Section 40-18-130 Legislative intent.
Section 40-18-131 Definitions.
Section 40-18-132 Physicians qualifying for credit; time limit; promulgation of rules.
Section 40-18-135 Definitions.
Section 40-18-136 Credit to employer.
Section 40-18-137 Credit limited to income tax liability.
Section 40-18-138 Rules regarding procedures for approving education programs.
Section 40-18-139 Reimbursement to employer.
Section 40-18-140 Contribution designations.
Section 40-18-141 Arts Development Fund - Established; appropriation; distribution of funds.
Section 40-18-142 Alabama Nongame Wildlife Program - Legislative declarations and intent.
Section 40-18-143 Alabama Nongame Wildlife Program - Contribution designation form.
Section 40-18-144 Alabama Nongame Wildlife Program - Appropriation.
Section 40-18-145 Alabama Nongame Wildlife Program - Implementation; no rights of Department of Conservation and Natural Resources.
Section 40-18-146 Political party defined; designated contribution by taxpayers filing state income tax return; disposition of contributions.
Section 40-18-147 Alabama Aging Program.
Section 40-18-148 Alabama Veterans' Home Program; legislative intent; designation form; appropriation.
Section 40-18-149 Alabama Indian Affairs Commission - Contribution designation.
Section 40-18-150 Foster Care Trust Fund - Contribution designation.
Section 40-18-151 Alliance for the Mentally Ill of Alabama and Mental Health Consumers of Alabama - Contribution designation.
Section 40-18-152 Alabama Breast and Cervical Cancer Research - Program Contribution designation.
Section 40-18-153 Alabama 4-H Club Foundation, Incorporated.
Section 40-18-154 Alabama Military Support Foundation, Inc. - Contribution designation.
Section 40-18-160 General provisions.
Section 40-18-161 Determination of taxable income.
Section 40-18-162 Determination of tax of shareholder.
Section 40-18-163 Adjustments for services rendered or capital furnished by spouse, etc., of shareholder or beneficiary.
Section 40-18-164 Increase or decrease in basis of shareholder's stock; special rules.
Section 40-18-165 Distribution of property generally.
Section 40-18-166 "Accumulated adjustments account" defined; application generally; "S period" defined; applicability of subdivision (c)(1) of Section 40-18-165 to certain distributions; "affected sha
Section 40-18-167 Applicability of chapter.
Section 40-18-168 "Carryforward" and "carryback" provisions.
Section 40-18-169 Adjustments to earnings and profits.
Section 40-18-170 Circumstances under which corporation treated as partnership; "two-percent shareholder" defined.
Section 40-18-171 Determination of shareholder's pro rata share; "affected shareholders" defined.
Section 40-18-172 "Post-termination transition period" and "determination" defined.
Section 40-18-173 Interpretation of article generally.
Section 40-18-174 Tax imposed on certain built-in gains.
Section 40-18-175 Tax imposed when passive investment income of corporation having subchapter C earnings and profits exceeds 25 percent of gross receipts.
Section 40-18-176 Nonresident shareholder composite returns.
Section 40-18-190 Definitions.
Section 40-18-191 Filing with department written statement of intent to claim credit.
Section 40-18-192 Effect of compliance with requirements; agreements specifying method by which income generated and allocation of credit.
Section 40-18-193 Qualifications for capital credits.
Section 40-18-194 Entities allowed capital credit.
Section 40-18-195 Capital credit not to exceed capital costs of project.
Section 40-18-196 Department to report annually.
Section 40-18-197 Department to adopt regulations and to audit companies.
Section 40-18-198 Officer to file affidavit with department.
Section 40-18-199 State Industrial Development Authority not to grant credits except for certain entities.
Section 40-18-200 Entities approved by State Industrial Development Authority prior to January 16, 1995, may elect to receive credit under article.
Section 40-18-201 Companies to maintain records; regulations concerning determination of income.
Section 40-18-202 Availability of capital credits for new projects after December 31, 1998.
Section 40-18-202.1 Availability of capital credits after December 31, 2018.
Section 40-18-203 Provisions to govern administration of article.
Section 40-18-220 Credit for corporations producing coal mined in Alabama.
Section 40-18-221 Department to promulgate and issue rules and regulations.
Section 40-18-240 Definitions.
Section 40-18-241 Written statement of intent to claim credit.
Section 40-18-242 Written agreements with department.
Section 40-18-243 Availability of credit on pass-through basis.
Section 40-18-244 Credits not to exceed costs.
Section 40-18-245 Report to Legislature.
Section 40-18-246 Regulations; periodic audits.
Section 40-18-247 Affidavit of compliance.
Section 40-18-248 Maintenance of records; promulgation of regulations.
Section 40-18-249 Availability of credit after December 31, 2005.
Section 40-18-250 Administration of article.

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