Alabama Statutes

Title 40 — REVENUE AND TAXATION.

Chapter 1 — GENERAL PROVISIONS.
- Section 40-1-1 Definitions.
- Section 40-1-10 Duty of salaried officers as to disposition of fees collected.
- Section 40-1-13 Defense of actions involving revenue laws.
- Section 40-1-14 Payment of court costs.
- Section 40-1-15 Execution sufficient warrant for levy.
- Section 40-1-16 Copies of books, records, papers, etc., admitted in evidence.
- Section 40-1-17 Judgment on verdict in favor of state against officers.
- Section 40-1-18 Falsely returning list of taxpayer as sworn to.
- Section 40-1-19 Bank officer failing to make, swear to, and deliver required statements.
- Section 40-1-2 Lien for taxes — Generally.
- Section 40-1-20 Taxing authorities acting as attorney for taxpayer.
- Section 40-1-21 Access to books and records of revenue officers.
- Section 40-1-22 Penalty for officers who neglect duty.
- Section 40-1-23 Liability of officers for conversion.
- Section 40-1-24 Duty of sheriff in selling property under execution, etc.
- Section 40-1-25 Dealing in state securities.
- Section 40-1-26 Falsely and fraudulently procuring state warrants.
- Section 40-1-27 Payment of taxes by lienors.
- Section 40-1-28 Impeachment of officers.
- Section 40-1-29 Form of notices to taxpayers.
- Section 40-1-3 Lien for taxes - Date of lien.
- Section 40-1-30 Notice required to be given by registered mail may be given by certified mail.
- Section 40-1-31 Distribution of revenues collected.
- Section 40-1-31.1 Disposition of certain fees.
- Section 40-1-31.2 Elimination of payments of less than five dollars to municipality; disposition of eliminated amounts.
- Section 40-1-32.1 Education Trust Fund Proration Prevention Act.
- Section 40-1-35 Enforcement of liability for taxes imposed by other states.
- Section 40-1-37 Ratification of certain municipal or county elections as to levy of special taxes.
- Section 40-1-38 Trial tax.
- Section 40-1-39 Prompt returns, reports, payments and settlements.
- Section 40-1-4 Lien for taxes — Preferred claim.
- Section 40-1-40 Actions against officers.
- Section 40-1-41 Correction of settlements of assessors.
- Section 40-1-42 Overpayments into State Treasury.
- Section 40-1-43 Misuse of federal tax returns or information therefrom by state officers, employees, etc., or former employees or agents.
- Section 40-1-44 Interest on delinquent taxes and overpayments.
- Section 40-1-45 Timely mailing treated as timely filing and paying.
- Section 40-1-46 Payment to certain certified appraisers, mappers, or tax administrators.
- Section 40-1-47 Investment of ad valorem taxes.
- Section 40-1-48 Investment of ad valorem taxes - Use of special funds.
- Section 40-1-5 Reports; remitting of payments.
- Section 40-1-7 Liability of agents for taxes.
- Section 40-1-8 Liability of receivers and trustees.
- Section 40-1-9 Equalization of taxation of state and national banks.
Chapter 2 — DEPARTMENT OF REVENUE.
- Section 40-2-1 Creation.
- Section 40-2-10 Agents and employees constituted peace officers; arrest fee.
- Section 40-2-11 Powers and duties generally.
- Section 40-2-12 Photographic or electronic reproductions of documents - Authority to make; disposition of original documents.
- Section 40-2-13 Photographic or electronic reproductions of documents - To have force and effect of originals.
- Section 40-2-14 Photographic or electronic reproductions of documents - Legislative intent.
- Section 40-2-15 Notice of setting assessment aside; revaluation and notice thereof.
- Section 40-2-16 Equalization of valuation generally.
- Section 40-2-17 Revaluation by board of equalization to affect equalization.
- Section 40-2-18 Procedure after revaluation and equalization.
- Section 40-2-2 Employment of secretary and other employees; payment of expenses generally.
- Section 40-2-20 Witnesses - Incriminating testimony; perjury.
- Section 40-2-21 Witnesses - Fees.
- Section 40-2-25 Audits and examinations.
- Section 40-2-3 Duties of secretary.
- Section 40-2-4 Bonds of employees.
- Section 40-2-40 Chief executive officer; powers, authority, and duties generally.
- Section 40-2-41 Appointment; term of office; qualifications.
- Section 40-2-42 Oath of office.
- Section 40-2-43 Bond.
- Section 40-2-44 Assistant Commissioner of Revenue.
- Section 40-2-6 Oaths of witnesses.
- Section 40-2-60 Office created.
- Section 40-2-61 Appointment; term of office; qualifications; powers and duties of Assistant Attorney General; oath.
- Section 40-2-62 Bond.
- Section 40-2-63 Office, clerical help, etc.; traveling expenses.
- Section 40-2-64 Assistant counsel.
- Section 40-2-65 To devote entire time to department; duties generally.
- Section 40-2-66 Employment of special counsel.
- Section 40-2-7 Offices and equipment; how expenses paid.
- Section 40-2-8 Travelling expenses - Generally.
- Section 40-2-9 Traveling expenses - Prepayment for employees traveling outside state.
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.
- Section 40-10-1 When probate court may order sale.
- Section 40-10-10 When deputy may attend in lieu of collector.
- Section 40-10-100 Refund to purchaser when taxes not due at time of sale and land was sold privately by state.
- Section 40-10-101 Refund to purchaser when taxes were not due at time of tax sale.
- Section 40-10-102 How refund procured.
- Section 40-10-103 Certification of facts to Comptroller and payment by him.
- Section 40-10-104 Warrant drawn on school funds.
- Section 40-10-105 Warrant for fees, costs, taxes, penalty, and interest.
- Section 40-10-11 Decree of sale.
- Section 40-10-12 Notice of sale.
- Section 40-10-120 When and by whom land may be redeemed.
- Section 40-10-121 Manner of redemption of land sold to state.
- Section 40-10-122 Manner of redemption when land sold to party other than state.
- Section 40-10-123 Redeeming lots and parcels without redeeming entire property - When authorized.
- Section 40-10-124 Redeeming lots and parcels without redeeming entire property - Lots or parcels which can be ascertained by legal and usual subdivision.
- Section 40-10-125 Redeeming lots and parcels without redeeming entire property - How redeemed.
- Section 40-10-126 Redeeming lots and parcels without redeeming entire property - Duty of Land Commissioner on redemption.
- Section 40-10-127 Issuance of certificates of redemption.
- Section 40-10-128 Deposit of redemption money - Generally.
- Section 40-10-129 Deposit of redemption money - Lands bid in by state.
- Section 40-10-13 Confirmation of sale.
- Section 40-10-130 Duty of judge of probate on redemption of land bid in by state.
- Section 40-10-131 Rents, issues, and profits of redeemed land.
- Section 40-10-132 List and sale of lands bid in by state.
- Section 40-10-133 Notice to former owner of application to purchase land bid in by state.
- Section 40-10-134 Manner of sale of land bid in by state.
- Section 40-10-135 Deed of state on sale of land bid in by state.
- Section 40-10-136 Certification when land bid in by state sold.
- Section 40-10-137 Conveyance to Department of Conservation and Natural Resources of land bid in by state - Procedure.
- Section 40-10-138 Conveyance to Department of Conservation and Natural Resources of land bid in by state - Deed to department.
- Section 40-10-139 Conveyance to Department of Conservation and Natural Resources of land bid in by state - Notice to former owner of intended conveyance.
- Section 40-10-14 Description of property in notices and entries.
- Section 40-10-140 Certification of sale of lands bid in for state.
- Section 40-10-141 Lien and sale of property for unpaid installments of taxes - Procedure.
- Section 40-10-142 Lien and sale of property for unpaid installments of taxes - Disposition of money.
- Section 40-10-143 Lien of persons other than holders of legal title for expenses of redemption.
- Section 40-10-15 How sale made; duties of judge of probate.
- Section 40-10-16 Portion sufficient to satisfy decree to be sold.
- Section 40-10-160 When taxpayer entitled to recover.
- Section 40-10-161 Filing petition.
- Section 40-10-162 Duty of judge of probate and Comptroller; payment by State Treasurer.
- Section 40-10-163 Presentation of petition to county commission; payment by county treasurer.
- Section 40-10-164 Recovery from municipalities, etc.
- Section 40-10-165 Payment by municipalities, etc.
- Section 40-10-166 Application of Sections 40-10-164 and 40-10-165.
- Section 40-10-17 Payment by purchaser.
- Section 40-10-18 When property to be bid in for state.
- Section 40-10-180 Legislative findings.
- Section 40-10-181 "Tax lien" defined.
- Section 40-10-182 Tax liens subject to sale; adoption of sale procedure; sale to be in lieu of other remedies.
- Section 40-10-183 Tax lien sale list.
- Section 40-10-184 Sale procedures; two or more parcels assessed as one parcel; no extinguishment of restrictions, covenants, etc.
- Section 40-10-185 No requirement to list lien as being against property of specific person.
- Section 40-10-186 Purchase price.
- Section 40-10-187 Tax lien certificate.
- Section 40-10-188 Record of tax lien sales.
- Section 40-10-189 "Holder of tax lien certificate" defined.
- Section 40-10-19 Certificates of purchase - Delivery; contents.
- Section 40-10-190 Lost or destroyed tax lien certificate.
- Section 40-10-191 Holder of certificate to have first right to purchase with notification; failure of holder to acquire tax lien.
- Section 40-10-192 Distribution of monies collected.
- Section 40-10-193 Redemption.
- Section 40-10-194 Certificate of redemption.
- Section 40-10-195 Redemption by person owning interest less than whole.
- Section 40-10-196 Duties of tax collector once tax lien redeemed.
- Section 40-10-197 Certificate holder to provide notice to tax collector when sale of property desired.
- Section 40-10-198 Rights and remedies of certificate holder.
- Section 40-10-2 Book of lands upon which taxes have not been paid - Contents; form of entries.
- Section 40-10-20 Certificates of purchase - When land bid in for state.
- Section 40-10-21 Certificates of purchase - Assignments.
- Section 40-10-22 Costs - When land bid in for state.
- Section 40-10-23 Costs - Paid by purchasers.
- Section 40-10-24 Officers not to be interested in purchase.
- Section 40-10-25 Appeal from decree.
- Section 40-10-26 Payment of judgment on appeal.
- Section 40-10-27 Fees.
- Section 40-10-28 Disposition of excess arising from sale.
- Section 40-10-29 Deeds - Delivered to purchaser.
- Section 40-10-3 Book of lands upon which taxes have not been paid - Preparation.
- Section 40-10-30 Deeds - Signature, acknowledgment and effect.
- Section 40-10-31 Removal of cloud upon title to real estate erroneously sold for taxes.
- Section 40-10-4 Notice to taxpayer - Service generally.
- Section 40-10-5 Notice to taxpayer - When assessment is "owner unknown."
- Section 40-10-50 Designation; appointment of agents and assistants; compensation.
- Section 40-10-51 Duties generally.
- Section 40-10-52 Duties of agents.
- Section 40-10-53 Blank certificates and deeds.
- Section 40-10-54 Lists of lands bid in for state furnished assessor by commissioner.
- Section 40-10-6 Notice to taxpayer - Manner of publication.
- Section 40-10-7 Partial payment of taxes prior to sale of property.
- Section 40-10-70 Purchaser to receive assignment of liens.
- Section 40-10-71 When lands are sold which are not liable for taxes.
- Section 40-10-72 When land sold is insufficiently described.
- Section 40-10-73 Right of state or assignee to possession when lands are bid in for state; redemption when lien is recorded.
- Section 40-10-74 Right of purchaser or assignee to possession; redemption when lien is recorded.
- Section 40-10-75 Right where sale proceedings were defective.
- Section 40-10-76 Action for possession defeated on grounds other than that taxes were not due.
- Section 40-10-77 Defense of action fails on grounds other than that taxes were not due.
- Section 40-10-78 Tender of party claiming adversely to tax title; payment of excess.
- Section 40-10-79 Recitation of fact of purchase deemed prima facie evidence.
- Section 40-10-8 Trial of cases; issuance of decree; continuance.
- Section 40-10-80 Judgment when party claiming adversely to tax title has made payment or tender.
- Section 40-10-81 Books and records as prima facie evidence.
- Section 40-10-82 Limitation of actions.
- Section 40-10-83 Effect of payment by original owner or assignee.
- Section 40-10-9 Attendance of collector at trial; tax book and record of tax lien sales as evidence.
Chapter 11 — SUBJECTS OF TAXATION AND DATE TAXES DUE.
- Section 40-11-1 Enumeration of subjects of taxation.
- Section 40-11-2 Property and activities of United States and its agencies.
- Section 40-11-3 Taxation of federal property where immunity waived, etc.
- Section 40-11-4 When taxes become due and payable.
- Section 40-11-5 Taxes on dog race tracks; not retroactive; validity of prior exemptions; sales tax exemption for admission and handle.
Chapter 12 — LICENSES.
- Section 40-12-1 Change of place of business.
- Section 40-12-10 License inspectors generally; when taxes due and payable; collection and distribution of penalties and citation fees on delinquent licenses.
- Section 40-12-100 Fertilizer factories.
- Section 40-12-101 Fire, closing out, etc., sales.
- Section 40-12-102 Fireworks.
- Section 40-12-103 Flying jennies, merry-go-rounds, etc.
- Section 40-12-104 Fortunetellers, palmists, clairvoyants, etc.
- Section 40-12-105 Fruit dealers.
- Section 40-12-106 Gasoline stations and pumps.
- Section 40-12-107 Glass.
- Section 40-12-108 Golf, miniature golf, etc., courses.
- Section 40-12-109 Hat-cleaning establishments.
- Section 40-12-11 Bonds of license inspectors.
- Section 40-12-110 Hide, fur, etc., dealers.
- Section 40-12-111 Horse show, rodeo, or dog and pony shows.
- Section 40-12-112 Horse, mule, etc., dealers.
- Section 40-12-113 Ice cream.
- Section 40-12-114 Ice factories.
- Section 40-12-115 Innkeepers and hotels.
- Section 40-12-116 Junk dealers.
- Section 40-12-117 Laundered towel, apron, etc., rentals; diaper services.
- Section 40-12-118 Laundries.
- Section 40-12-119 Legerdemain and sleight of hand.
- Section 40-12-12 License to designate place of business.
- Section 40-12-120 Lightning rods.
- Section 40-12-121 Lumber and timber dealers.
- Section 40-12-122 Lumberyards.
- Section 40-12-123 Machinery repair shops.
- Section 40-12-124 Manicurists, hairdressers, etc.
- Section 40-12-125 Mattresses, cushions, pillows, etc.
- Section 40-12-126 Medicine, chemistry, bacteriology, etc.
- Section 40-12-127 Mimeographs, duplicating machines, dictaphones, etc.
- Section 40-12-128 Mining of iron ore - Levy and amount of tax; limitation of actions.
- Section 40-12-129 Mining of iron ore - Report of operators.
- Section 40-12-13 Engaging in several businesses.
- Section 40-12-130 Mining of iron ore - Report of persons receiving products.
- Section 40-12-131 Monuments and tombstones.
- Section 40-12-132 Moving picture shows - Transient operators.
- Section 40-12-133 Moving picture shows - Permanent operators.
- Section 40-12-134 Newsstands.
- Section 40-12-135 Oculists, optometrists and opticians.
- Section 40-12-136 Osteopaths and chiropractors.
- Section 40-12-137 Packinghouses, cold storage plants, etc.
- Section 40-12-138 Pawnbrokers.
- Section 40-12-139 Peddlers and itinerant vendors.
- Section 40-12-14 Two or more licenses on same business.
- Section 40-12-140 Photographers and photograph galleries.
- Section 40-12-141 Pianos, organs and other musical instruments.
- Section 40-12-142 Pig iron storage operators.
- Section 40-12-143 Pistols, revolvers, bowie and dirk knives, etc.
- Section 40-12-144 Playing cards.
- Section 40-12-145 Plumbers, steam fitters, tin shop operators, etc.
- Section 40-12-146 Pool tables.
- Section 40-12-147 Racetracks, athletic fields, etc.
- Section 40-12-148 Radios.
- Section 40-12-149 Real estate brokers and agents - Realty situated within state.
- Section 40-12-15 License deemed a personal privilege; transferability.
- Section 40-12-150 Real estate brokers and agents - Realty situated without the state.
- Section 40-12-151 Restaurants, cafes, cafeterias, etc.
- Section 40-12-152 Roadhouses, nightclubs, etc.
- Section 40-12-153 Sandwich shops, barbecue stands, etc.
- Section 40-12-154 Sawmills, heading mills or stave mills.
- Section 40-12-155 Scientists, naturopaths, and chiropodists.
- Section 40-12-156 Sewing machines.
- Section 40-12-157 Shooting galleries.
- Section 40-12-158 Shotguns, rifles, ammunition, etc.
- Section 40-12-159 Skating rinks.
- Section 40-12-16 Sworn statements of amount of capital, value of goods, stock, etc.
- Section 40-12-160 Soliciting brokers.
- Section 40-12-161 Spectacles or eyeglasses.
- Section 40-12-162 Stock and bond brokers.
- Section 40-12-163 Street fairs and carnivals.
- Section 40-12-164 Supply cars.
- Section 40-12-165 Syrup and sugar factories.
- Section 40-12-166 Theaters, vaudeville and variety shows.
- Section 40-12-167 Ticket scalpers.
- Section 40-12-168 Tourist camps.
- Section 40-12-169 Tractors, road machinery and trailers.
- Section 40-12-17 Population of municipality as determining tax.
- Section 40-12-170 Trading stamps.
- Section 40-12-171 Transfer of freight.
- Section 40-12-172 Transient dealers.
- Section 40-12-173 Transient theatrical and vaudeville shows.
- Section 40-12-174 Transient vendors and peddlers.
- Section 40-12-175 Turpentine and resin stills.
- Section 40-12-176 Vending machines.
- Section 40-12-177 Veneer mills, planing mills, box factories, etc.
- Section 40-12-178 Veterinary surgery.
- Section 40-12-179 Warehouses and yards.
- Section 40-12-18 Penalty on agents of persons, firms, etc., who have not paid tax.
- Section 40-12-180 Waste grease and animal by-products.
- Section 40-12-19 Duty of Department of Finance to prepare forms of licenses.
- Section 40-12-190 Definitions.
- Section 40-12-191 Required; application.
- Section 40-12-192 When department may refuse to issue license; appeal.
- Section 40-12-193 Filing fee.
- Section 40-12-194 Bond required.
- Section 40-12-195 Issuance of license; revocation; nontransferability.
- Section 40-12-196 Engaging in business without license.
- Section 40-12-197 Reports and payments upon discontinuance or transfer of business.
- Section 40-12-198 Transportation of gasoline; inspections.
- Section 40-12-199 Transportation of gasoline by boats over navigable waters of state.
- Section 40-12-2 Issuance; form of license; levy of county tax; actions for recovery of tax.
- Section 40-12-20 License and stub must correspond.
- Section 40-12-200 Delivery of gasoline from tank truck to motor vehicle tank prohibited; exception.
- Section 40-12-201 Forfeiture of vehicles and boats illegally transporting or delivering gasoline.
- Section 40-12-202 Rewards; disposition of proceeds of fines.
- Section 40-12-204 Restraining and enjoining violations.
- Section 40-12-205 Applicability of article to interstate and foreign commerce.
- Section 40-12-206 Exchange of information with other states.
- Section 40-12-21 Records to be kept by probate judge.
- Section 40-12-22 Disposition of moneys by probate judge.
- Section 40-12-220 Definitions.
- Section 40-12-220.1 Legislative intent.
- Section 40-12-221 License required.
- Section 40-12-222 Levy and amount of tax.
- Section 40-12-223 Exemptions.
- Section 40-12-224 Collection of tax.
- Section 40-12-226 Deposit in State Treasury.
- Section 40-12-227 Disposition of funds.
- Section 40-12-23 Applications for refunds; additional license.
- Section 40-12-24 Department of Revenue to certify refund; state Comptroller and county commission to draw warrants payable to applicant.
- Section 40-12-240 Definitions.
- Section 40-12-241 Station wagons, jeeps, etc., classified as passenger automobiles.
- Section 40-12-242 License taxes and registration fees - Private passenger automobiles and motorcycles.
- Section 40-12-243 License taxes and registration fees - Exemption of private passenger vehicles of foreign consuls; special plates for such vehicles.
- Section 40-12-244 License tags and registration fees - Exemption for members of armed forces, etc.
- Section 40-12-245.1 License taxes and registration fees - Vehicles designed and constructed for transport of raw cotton from harvest to cotton gin.
- Section 40-12-246 License taxes and registration fees - Motor buses or motor vehicles transporting passengers for hire.
- Section 40-12-246.1 License tax and registration fees - Exemption for motor bus passenger carrier vehicles; special license.
- Section 40-12-247 License taxes and registration fees - Hearses and ambulances.
- Section 40-12-248 License taxes and registration fees - Trucks or truck tractors - Generally.
- Section 40-12-249 License taxes and registration fees - Trucks or truck tractors - Change in gross vehicle weight allowance or in use of vehicle.
- Section 40-12-25 License for part of year.
- Section 40-12-250 Tags for motor vehicles used by state, etc.
- Section 40-12-251 Motor tractors.
- Section 40-12-252 Basis of tax for trailers; permanent license plate.
- Section 40-12-253 Ad valorem taxation of motor vehicles.
- Section 40-12-254 Motor vehicles issued to disabled veterans.
- Section 40-12-255 Manufactured homes.
- Section 40-12-256 Travel trailers - Ad valorem taxation - Generally.
- Section 40-12-257 Citations for noncompliance with Sections 40-12-255 and 40-12-256.
- Section 40-12-258 Reregistration of certain stored motor vehicles; placement of license tags.
- Section 40-12-259 Computation and payment of license tax and registration fee.
- Section 40-12-26 Due and delinquent date; term of license.
- Section 40-12-260 Transfer of license plates; registration procedures; receipts; penalty.
- Section 40-12-262 Effect of provisions relative to registration and display of tags on nonresidents; international registration plan; temporary trip permit; penalties.
- Section 40-12-263 Registration of certain commercial vehicles owned by nonresidents prohibited.
- Section 40-12-264 Time limit for purchase of tags or plates; dealer plates; manufacturer plates.
- Section 40-12-265 Mutilation or alteration of tags; replacement tags; use of improper tags.
- Section 40-12-267 Date licenses become due and delinquent.
- Section 40-12-268 Other taxes precluded.
- Section 40-12-269 Remittance of moneys and certification of lists of motor vehicles by probate judge.
- Section 40-12-27 Each day's violation a separate offense.
- Section 40-12-270 Disbursement of net proceeds from license taxes and registration fees; Secondary Road Committee created.
- Section 40-12-271 Fee of probate judge or county license commissioner for issuing license.
- Section 40-12-272 Rules and regulations for enforcement of Sections 40-12-260, 40-12-261, and 40-12-266.
- Section 40-12-273 Increase in license tax and registration fee authorized.
- Section 40-12-274 Disposition of additional fees collected pursuant to Section 40-12-274.
- Section 40-12-28 Disposition of proceeds of funds from licenses pertaining to timber or timber products.
- Section 40-12-29 Additional penalty for failure to comply with Articles 8 and 9 of this chapter.
- Section 40-12-290 Registration of vintage vehicle.
- Section 40-12-291 Design and renewal of license plates or tags.
- Section 40-12-292 Replacement of defaced, lost or destroyed plates or tags.
- Section 40-12-293 Exemption from certain other licensing requirements, license or privilege taxes and ad valorem taxation; exceptions.
- Section 40-12-294 Rules and regulations.
- Section 40-12-296 Disposition of funds.
- Section 40-12-297 Registration of original license plate issued in model year of vehicle.
- Section 40-12-3 Collection and distribution where both state and county license tax levied.
- Section 40-12-30 Department of Revenue authorized to promulgate rules and regulations.
- Section 40-12-300 Preparation, issuance, and use of distinctive license plates.
- Section 40-12-301 Transfer of distinctive license plates between motor vehicle owners and between motor vehicles; issuance of standard license plates to motor vehicle previously issued distinctive lic
- Section 40-12-302 Design.
- Section 40-12-31 Occupational taxes authorized.
- Section 40-12-310 "Store" defined; construction.
- Section 40-12-311 Who must procure license.
- Section 40-12-312 Application for license.
- Section 40-12-313 Examination of application and issuance of license.
- Section 40-12-314 Expiration and renewal of licenses.
- Section 40-12-315 Annual fees.
- Section 40-12-316 Fees for portion of year.
- Section 40-12-317 Scope of article.
- Section 40-12-318 Payment of expenses; net collections paid into Treasury.
- Section 40-12-319 Penalty for violation of article.
- Section 40-12-330 Exemptions for blind persons.
- Section 40-12-340 Eligibility; scope.
- Section 40-12-341 State license.
- Section 40-12-342 County license.
- Section 40-12-343 Municipal license.
- Section 40-12-344 Employees, apprentices and helpers.
- Section 40-12-345 Form of license issued.
- Section 40-12-346 Expiration of license.
- Section 40-12-347 Proof of disability.
- Section 40-12-348 Corporations, associations and partnerships.
- Section 40-12-349 Fraudulently obtaining license.
- Section 40-12-350 County in which issued.
- Section 40-12-351 Penalty for violation by officials.
- Section 40-12-352 Certain veterans not included in law.
- Section 40-12-370 Eligibility; scope.
- Section 40-12-371 State license.
- Section 40-12-372 County license.
- Section 40-12-373 Municipal license.
- Section 40-12-374 Duty of officials; form of license; penalty for transfer.
- Section 40-12-375 Corporations, associations and partnerships; certain veterans not exempt.
- Section 40-12-376 Fraudulently obtaining license.
- Section 40-12-377 Penalty for violation by officials.
- Section 40-12-390 Definitions.
- Section 40-12-391 License - Generally.
- Section 40-12-392 License - Applications; inspection of records; restrictions on sales; liability insurance.
- Section 40-12-393 License - Disposition of fees collected.
- Section 40-12-395 License - Supplemental licenses; off-site sales.
- Section 40-12-396 License - Suspension or revocation; reasons for revocation or denial of license.
- Section 40-12-398 Bond prerequisite to issuance of license.
- Section 40-12-399 Records to be kept by licensees.
- Section 40-12-4 County license tax for school purposes - Authority to levy.
- Section 40-12-4.1 County license tax for school purposes - Use of proceeds from taxes levied under Section 40-12-4.
- Section 40-12-40 Who must procure state and county licenses.
- Section 40-12-400 Penalty for violations of article.
- Section 40-12-41 Abstract companies, etc.
- Section 40-12-410 Definitions.
- Section 40-12-411 License - Required.
- Section 40-12-412 License - Application.
- Section 40-12-413 License - Fee.
- Section 40-12-414 License - Proof of financial responsibility.
- Section 40-12-415 License - Term; renewal.
- Section 40-12-416 License - Refusal, cancellation, or revocation - Authority of Commissioner of Revenue.
- Section 40-12-418 Other licenses not required.
- Section 40-12-419 Records to be kept; inspection of records.
- Section 40-12-42 Acetylene gas and carbide manufacturers.
- Section 40-12-420 Transfer of motor vehicle certificate of title to or from automotive dismantler and parts recycler.
- Section 40-12-421 Restrictions on sales at salvage pools or salvage disposal sales; buyer's identification cards.
- Section 40-12-422 Salvage dealers licensed in other states.
- Section 40-12-423 License plates from dismantled vehicles to be forwarded to Department of Revenue.
- Section 40-12-424 Penalty.
- Section 40-12-425 Injunctive relief.
- Section 40-12-43 Actuaries, auditors, and public accountants.
- Section 40-12-43.1 Added fee for private examining or collecting firms.
- Section 40-12-44 Adding machines, calculating machines, comptometers, etc.
- Section 40-12-45 Advertising.
- Section 40-12-46 Air-conditioning plants and equipment.
- Section 40-12-47 Amusement parks.
- Section 40-12-48 Architects.
- Section 40-12-49 Attorneys.
- Section 40-12-5 County license tax for school purposes - Collection and enforcement.
- Section 40-12-50 Auctioneers.
- Section 40-12-51 Automobile dealers.
- Section 40-12-53 Automobile accessory dealers.
- Section 40-12-54 Automobile garages and shops.
- Section 40-12-55 Automobile storage garages.
- Section 40-12-56 Automobile storage other than in garages.
- Section 40-12-57 Automobile tire retreading shops.
- Section 40-12-58 Barbers.
- Section 40-12-59 Baseball parks.
- Section 40-12-6 County license tax for school purposes - Administration and collection in accordance with Sections 11-51-180 through 11-51-185.
- Section 40-12-60 Battery shops.
- Section 40-12-61 Beauty parlors, etc.
- Section 40-12-62 Bicycles and motorcycles.
- Section 40-12-63 Blueprint makers.
- Section 40-12-64 Bond makers.
- Section 40-12-65 Bottlers.
- Section 40-12-66 Bowling alleys.
- Section 40-12-67 Brokers and agents of iron, railway, etc., supplies.
- Section 40-12-68 Brooms, brushes, mops, etc.
- Section 40-12-69 Cereal beverages, carbonated or other soft drinks - Retailers.
- Section 40-12-7 County license tax for school purposes - Disposition of funds collected; charge for collecting.
- Section 40-12-70 Cereal beverages, carbonated or other soft drinks - Wholesalers.
- Section 40-12-71 Certified public accountants.
- Section 40-12-72 Cigars, cigarettes, cheroots, etc. - Retailers.
- Section 40-12-73 Cigars, cigarettes, cheroots, etc. - Wholesalers.
- Section 40-12-74 Circuses.
- Section 40-12-75 Cleaning and pressing establishments.
- Section 40-12-76 Coal and coke dealers - Maintaining yards.
- Section 40-12-77 Coal and coke dealers - Not maintaining yards.
- Section 40-12-78 Coffins and caskets - Manufacturers.
- Section 40-12-79 Coffins and caskets - Dealers and agents.
- Section 40-12-8 False affidavits or certificates.
- Section 40-12-80 Collection agencies.
- Section 40-12-81 Commission merchants or merchandise brokers.
- Section 40-12-82 Concerts, musical entertainments, etc.
- Section 40-12-83 Conditional sales contracts, drafts, acceptances, etc.; dealers in.
- Section 40-12-84 Construction companies or contractors.
- Section 40-12-85 Cotton buyers.
- Section 40-12-86 Cotton compresses.
- Section 40-12-87 Cottonseed oil mills, cotton mills, factories, etc.
- Section 40-12-88 Cotton warehouses.
- Section 40-12-89 Credit agencies.
- Section 40-12-9 Penalty for failure to take out license; selling throughout state under one license.
- Section 40-12-90 Creosoting, etc.
- Section 40-12-91 Delicatessen shops.
- Section 40-12-92 Dentists.
- Section 40-12-93 Detective agencies.
- Section 40-12-94 Developing and printing films.
- Section 40-12-95 Devices for testing skill and strength used for profit.
- Section 40-12-96 Directories.
- Section 40-12-97 Electric refrigerators, electric or gas heaters, etc.
- Section 40-12-98 Embalmers.
- Section 40-12-99 Engineers.
Chapter 13 — MINERALS SEVERANCE TAXES.
- Section 40-13-1 Definitions.
- Section 40-13-10 Criminal penalties.
- Section 40-13-2 Excise and privilege tax levied; rate of tax.
- Section 40-13-3 Monthly report of producer.
- Section 40-13-30 Definitions.
- Section 40-13-31 Levy and collection of excise and privilege tax; amount of tax.
- Section 40-13-32 Deposit and distribution of proceeds of taxes collected generally.
- Section 40-13-33 Computation of tonnage severed and distribution of taxes collected where police jurisdictions of municipalities overlap.
- Section 40-13-34 Inspection of books of persons engaged in severing of coal or lignite; issuance of forms and making of rules, regulations and promulgations by Department of Revenue generally; delinqu
- Section 40-13-35 Penalty for violation of provisions of article.
- Section 40-13-36 Construction of article.
- Section 40-13-4 Monthly report of purchasers and transporters.
- Section 40-13-5 Deposit of proceeds; disbursement and appropriation of funds.
- Section 40-13-50 Short title.
- Section 40-13-51 Definitions.
- Section 40-13-52 Severance tax levied.
- Section 40-13-53 Applicability.
- Section 40-13-54 Rate and collection of tax; credit.
- Section 40-13-55 Rules and regulations; accounting.
- Section 40-13-56 Tax return.
- Section 40-13-57 Time for making return; delinquent taxes.
- Section 40-13-58 Disposition of funds.
- Section 40-13-59 Repeal of conflicting laws; construction with other laws.
- Section 40-13-6 Further use and credit of proceeds to State General Fund; report of coal shipped through seaport facility.
- Section 40-13-60 Election to exempt county from this chapter.
- Section 40-13-61 Violations; penalties.
- Section 40-13-8 Termination of tax.
- Section 40-13-9 Political subdivisions of state prohibited from levying tax upon the excise or privilege of severing coal.
Chapter 14 — CORPORATIONS.
- Section 40-14-1 Qualification of foreign corporation.
- Section 40-14-2 Statement filed with Department of Revenue.
- Section 40-14-21 Foreign corporations.
- Section 40-14-22 Domestic corporations.
- Section 40-14-23 How statements made.
- Section 40-14-3 Payment of admission fee but once.
- Section 40-14-4 Qualification of foreign corporation to do business in state; payment of interest and penalties.
- Section 40-14-40 (Not Effective After December 31, 1999) Amount of levy on domestic corporations.
- Section 40-14-41 (Not Effective After December 31, 1999) Levy on foreign corporations.
- Section 40-14-42 Corporations merged or consolidated.
- Section 40-14-43 Remittance of tax.
- Section 40-14-44 Written Statement to Department of Revenue — Filing.
- Section 40-14-46 One-half year tax.
- Section 40-14-47 Calendar year tax.
- Section 40-14-48 Reports to department to be made upon blanks.
- Section 40-14-49 Dissolution of corporations.
- Section 40-14-52 Does not affect privilege license tax.
- Section 40-14-53 Domestic corporations — Franchise tax return due within 10 days of incorporation.
- Section 40-14-54 Foreign corporations — Franchise tax return due within 10 days of qualification.
- Section 40-14-55 Money collected paid into Treasury.
- Section 40-14-56 Receivership or trusteeship.
- Section 40-14-58 Promulgation of rules and regulations to administer and enforce taxes.
- Section 40-14-70 Assessment and collection.
- Section 40-14-71.1 Issuance of conforming regulations by Department of Revenue.
- Section 40-14-72 How returns of corporations made; effect of failure to file returns.
- Section 40-14-73 Corporations paying tax need not file list of shareholders.
- Section 40-14-74 Provisions not applicable to exempted corporations.
Chapter 14A — ALABAMA BUSINESS PRIVILEGE AND CORPORATION SHARES TAX OF 1999.
- Section 40-14A-1 Definitions.
- Section 40-14A-2 Operating rules.
- Section 40-14A-21 Short title.
- Section 40-14A-22 Levy and amount of tax.
- Section 40-14A-23 Definition of net worth.
- Section 40-14A-24 Net worth in Alabama.
- Section 40-14A-25 Filing of returns.
- Section 40-14A-26 Remittance and disposition of tax.
- Section 40-14A-27 Dissolution, etc., of corporations or limited liability entities.
- Section 40-14A-28 Nonexemption from license or privilege tax.
- Section 40-14A-29 Submission of initial tax and report.
- Section 40-14A-31 (Repealed for taxable years beginning on or after January 1, 2002.) Levy of tax.
- Section 40-14A-32 (Repealed for taxable years beginning on or after January 1, 2002.) Exemptions.
- Section 40-14A-33 (Repealed for taxable years beginning on or after January 1, 2002.) Definition of initial taxable shares base.
- Section 40-14A-34 (Repealed for taxable years beginning on or after January 1, 2002.) Definition of taxable shares base.
- Section 40-14A-35 (Repealed for taxable years beginning on or after January 1, 2002.) Filing of returns.
- Section 40-14A-36 (Repealed for taxable years beginning on or after January 1, 2002.) Remittance and disposition of tax.
- Section 40-14A-37 (Repealed for taxable years beginning on or after January 1, 2002.) Dissolution, etc., of corporations.
- Section 40-14A-38 (Repealed for taxable years beginning on or after January 1, 2002.) Nonexemption from license or privilege tax.
- Section 40-14A-41 Applicability to certain entities organized before January 1, 1999.
- Section 40-14A-42 Applicability to certain corporations under contract with Department of Economic and Community Affairs.
- Section 40-14A-43 Applicability to organizations under 26 U.S.C.A. §501(a).
Chapter 14B — CERTIFIED CAPITAL COMPANY; PREMIUM TAX CREDIT.
- Section 40-14B-1 Definitions.
- Section 40-14B-10 Qualified distributions.
- Section 40-14B-11 Annual review; decertification.
- Section 40-14B-12 Recapture of forfeiture of premium tax credits.
- Section 40-14B-13 Indemnification, etc., of certified investors.
- Section 40-14B-14 Vested premium tax credit - Generally.
- Section 40-14B-15 Vested premium tax credit - Claim.
- Section 40-14B-16 Vested premium tax credit - Amounts allowed.
- Section 40-14B-17 Vested premium tax credit - Pro rata allocation.
- Section 40-14B-18 Certified capital as admitted asset.
- Section 40-14B-19 Rate making for insurance contract.
- Section 40-14B-2 Administration of chapter.
- Section 40-14B-20 Transfer or assignment of premium tax credits.
- Section 40-14B-21 Biennial report.
- Section 40-14B-22 Allocation of additional tax credits.
- Section 40-14B-3 Application for certification.
- Section 40-14B-4 Prohibited activities.
- Section 40-14B-5 Statement included with offering.
- Section 40-14B-6 Qualified investments.
- Section 40-14B-7 Development Office opinion as to proposed investments.
- Section 40-14B-8 Report upon receipt of certified capital; annual report; financial statement.
- Section 40-14B-9 Renewal fee.
Chapter 15 — ESTATE AND INHERITANCE TAX.
- Section 40-15-1 Meaning of "executor," "administrator" or "legal representative".
- Section 40-15-12 Disposition of proceeds.
- Section 40-15-13 Lien of state; affidavit by personal representative of estate.
- Section 40-15-14 Extension of payment until determination of federal tax.
- Section 40-15-15 Assessment of tax due.
- Section 40-15-17 Property outside of state.
- Section 40-15-18 State and federal estate taxes to be paid out of estate property.
- Section 40-15-19 Administration of chapter.
- Section 40-15-2 Amount of tax.
- Section 40-15-3 Duplicate of federal return filed by executor; computation by Department of Revenue.
- Section 40-15-4 Time of payment and filing return; extension of time.
- Section 40-15-5 Amended return showing change in federal tax.
- Section 40-15-7 Nonresident decedents.
- Section 40-15-8 Location of property for purposes of death taxation.
- Section 40-15-9 Reciprocity; effect of unconstitutionality of section.
Chapter 15A — GENERATION-SKIPPING TRANSFER TAX.
- Section 40-15A-1 Meaning of "generation-skipping transfer."
- Section 40-15A-13 Administration of chapter.
- Section 40-15A-14 Property outside of state.
- Section 40-15A-2 Amount of tax.
- Section 40-15A-3 Taxable property.
- Section 40-15A-4 Payment of tax imposed; property to which it is charged.
- Section 40-15A-5 Duplicate of federal returns filed with federal authorities; computation by Department of Revenue; disposition of proceeds.
- Section 40-15A-7 Extenuation of time for payment; payment demand not in excess of total tax.
- Section 40-15A-9 Lien of State.
Chapter 15B — ALABAMA UNIFORM ESTATE TAX APPORTIONMENT ACT.
- Section 40-15B-1 Short title.
- Section 40-15B-10 Right of reimbursement.
- Section 40-15B-11 Action to determine or enforce act.
- Section 40-15B-12 Uniformity of application and construction.
- Section 40-15B-13 Applicability of chapter.
- Section 40-15B-2 Definitions.
- Section 40-15B-3 Apportionment by will or other dispositive instrument.
- Section 40-15B-4 Statutory apportionment of estate taxes.
- Section 40-15B-5 Credits and deferrals.
- Section 40-15B-6 Insulated property: advancement of tax.
- Section 40-15B-7 Apportionment and recapture of special elective benefits.
- Section 40-15B-8 Securing payment of estate tax from property in possession of fiduciary.
- Section 40-15B-9 Collection of estate tax by fiduciary.
Chapter 16 — FINANCIAL INSTITUTION EXCISE TAX.
- Section 40-16-1 Definitions.
- Section 40-16-1.1 Taxation of trust as financial institution.
- Section 40-16-2 Production credit associations taxable under chapter.
- Section 40-16-3 Returns.
- Section 40-16-4 Levy; reporting of tax.
- Section 40-16-5 When tax due; extension of time for payment.
- Section 40-16-6 Remittance and disposition of tax.
- Section 40-16-8 Exemptions and credits.
Chapter 17 — GASOLINE AND OTHER MOTOR FUELS; LUBRICATING OILS.
- Section 40-17-1 Definitions.
- Section 40-17-100 "Gasoline used on the farm for agricultural purposes" defined.
- Section 40-17-101 Purpose of division.
- Section 40-17-102 Eligibility for refund; amount.
- Section 40-17-103 Filing and form of claim for refund.
- Section 40-17-104 Time for filing claim.
- Section 40-17-105 Payment of refund; appropriation.
- Section 40-17-106 Powers of Commissioner of Revenue.
- Section 40-17-107 Tractors owned by applicant to be assessed for ad valorem tax.
- Section 40-17-108 False or fraudulent claims.
- Section 40-17-120 "Gasoline" defined.
- Section 40-17-121 Purpose of division.
- Section 40-17-122 Eligibility for refund; amount.
- Section 40-17-124 False or fraudulent claims.
- Section 40-17-125 Department of Revenue authorized to adopt, promulgate, and enforce reasonable rules and regulations.
- Section 40-17-13 Disposition of proceeds of tax.
- Section 40-17-14 Application for license for purchase, sale, withdrawal, etc.; bond.
- Section 40-17-140 Definitions.
- Section 40-17-141 Levy; amount of tax.
- Section 40-17-142 Credit of payment of gasoline and motor fuel taxes.
- Section 40-17-144 Penalty for false statements.
- Section 40-17-145 Payment of tax.
- Section 40-17-146 Disposition of proceeds of tax; appropriations.
- Section 40-17-147 How amount of motor fuel used in state ascertained.
- Section 40-17-148 Reports of motor carrier.
- Section 40-17-150 Annual identification markers.
- Section 40-17-152 Authority of commissioner to adopt rules and regulations.
- Section 40-17-153 Exemptions from article.
- Section 40-17-154 Article cumulative.
- Section 40-17-155 Penalties.
- Section 40-17-160 Flat fee on vehicles using liquefied petroleum gas or natural gas as fuel.
- Section 40-17-161 Annual decal from Liquefied Petroleum Gas Board; reduced fee for vehicles acquired, etc., after September 30 and after December 31; ten-day application period after conversion; displ
- Section 40-17-162 Remittance of flat fee and cost of decal; disposition of proceeds.
- Section 40-17-163 Rules and regulations.
- Section 40-17-164 Penalty for failure to timely obtain decal; disposition of penalty.
- Section 40-17-165 Tax on out-of-state vehicles; remittance; purchase of decals for out-of-state vehicles.
- Section 40-17-166 Exemption of certain vehicles from excise tax.
- Section 40-17-170 Definitions.
- Section 40-17-171 Levy; amount; certificates of exemption.
- Section 40-17-172 Disposition of tax.
- Section 40-17-173 Tax to apply whether withdrawal for use or sale.
- Section 40-17-174 Wholesale dealers in illuminating, lubricating or fuel oils.
- Section 40-17-175 Swearing to statement.
- Section 40-17-176 Records of sales.
- Section 40-17-177 Report of address by distributor, storer, retail dealer, or manufacturer.
- Section 40-17-178 Penalty for failure to make reports or keep records.
- Section 40-17-179 Duty of Department of Revenue to enforce provisions.
- Section 40-17-18 Rules and regulations.
- Section 40-17-180 Effect of acceptance of money on recovery of balance.
- Section 40-17-182 Forms for reports.
- Section 40-17-185 Restraint of violators.
- Section 40-17-186 When statements to be rendered and tax paid.
- Section 40-17-19 Effect on provisions of Article 2 of this chapter.
- Section 40-17-2 Levied; credit or refund.
- Section 40-17-20 Restraint of violators of article.
- Section 40-17-200 When report to be made by carriers.
- Section 40-17-201 When reports to be made by warehousemen and transfer companies.
- Section 40-17-203 Penalty for failure to comply.
- Section 40-17-22 Unlawful to sell for use or to use motor fuel upon which tax not paid; penalties.
- Section 40-17-220 Levy, collection, and remittance of tax; exemptions; credit or refund.
- Section 40-17-221 Administration of article and collection of tax.
- Section 40-17-222 Distribution of tax proceeds derived from motor fuel.
- Section 40-17-223 Distribution of tax proceeds derived from gasoline and lubricating oil.
- Section 40-17-224 Use of net tax proceeds for highway purposes.
- Section 40-17-225 Allocations of revenue collections.
- Section 40-17-240 Exemption of Class 1 municipalities, boards of education, private and church schools, etc., from certain fuel taxes.
- Section 40-17-250 Exemption of Class 2 municipalities from oil, gasoline and diesel fuel taxes.
- Section 40-17-270 Definitions.
- Section 40-17-271 Powers and authority of the Commissioner of the Department of Revenue.
- Section 40-17-272 Provisions of agreement.
- Section 40-17-273 Collection of taxes and fees; escrow.
- Section 40-17-274 Disbursement.
- Section 40-17-275 Audit.
- Section 40-17-290 Discount authorized.
- Section 40-17-291 Floor-stocks tax on motor fuel.
- Section 40-17-30 Definitions.
- Section 40-17-300 Definitions.
- Section 40-17-301 Purposes.
- Section 40-17-302 Eligibility for refund; amount.
- Section 40-17-303 Filing and form of claim for refund.
- Section 40-17-304 Time for filing claim.
- Section 40-17-305 Payment of refund; appropriation.
- Section 40-17-306 Powers of Commissioner of Revenue.
- Section 40-17-307 Assessment of tractors for ad valorem tax.
- Section 40-17-308 False or fraudulent claims.
- Section 40-17-31 Levy and amount of tax; collection and distribution of proceeds.
- Section 40-17-32 By whom excise tax collected and paid over.
- Section 40-17-33 Report of sales and withdrawals.
- Section 40-17-34 Monthly statements to be sworn to.
- Section 40-17-35 Record of sales, withdrawals and distributions.
- Section 40-17-36 Report of address by distributor, refiner, storer, etc.
- Section 40-17-37 Penalty for failure to make reports or keep records.
- Section 40-17-38 Discount allowed to distributors, etc., licensed under Section 40-12-194.
- Section 40-17-39 Duty of Department of Revenue to enforce provisions.
- Section 40-17-40 Effect of acceptance of money on recovery of balance.
- Section 40-17-43 Department of Revenue to prescribe form of statements and reports.
- Section 40-17-45 Use of motor fuel upon which tax has not been paid.
- Section 40-17-49 Restraint of violators.
- Section 40-17-5 Tax to be paid and statement rendered monthly.
- Section 40-17-50 Cities and towns prohibited from levying new or additional tax on aviation fuel.
- Section 40-17-51 Municipalities and counties may provide that local tax be borne by consumer and paid to municipality or county but once.
- Section 40-17-52 Adjustment of taxes collected on sales across state line.
- Section 40-17-6 Monthly statement to be sworn to.
- Section 40-17-7 Adequate records to be maintained.
- Section 40-17-70 Definitions.
- Section 40-17-71 Legislative intent.
- Section 40-17-72 Distribution of 45 percent of net tax proceeds.
- Section 40-17-73 Disposition of 55 percent of net tax proceeds.
- Section 40-17-74 Disposition of sums allocated and apportioned to counties.
- Section 40-17-74.1 Distribution of supplemental net tax.
- Section 40-17-75 Use of county portion to pay salaries of members of county governing bodies.
- Section 40-17-76 Payment of compensation of clerks of county governing bodies.
- Section 40-17-77 Effective date of census.
- Section 40-17-78 Use of net tax proceeds for highway purposes - Generally.
- Section 40-17-79 Use of net tax proceeds for highway purposes - Construction and maintenance of streets in municipalities.
- Section 40-17-8 Forms for statements and reports; cost of enforcement.
- Section 40-17-80 Use of net tax proceeds for highway purposes - Construction and maintenance of highways and traffic control areas on school property.
- Section 40-17-81 State Treasurer to make allocations and distributions.
- Section 40-17-82 Preservation of prior pledges.
- Section 40-17-9 Failure to make reports or keep records.
Chapter 17A — DRUGS AND CONTROLLED SUBSTANCES EXCISE TAX.
- Section 40-17A-1 Definitions.
- Section 40-17A-10 Purchase of stamps, etc.; manufacture of same.
- Section 40-17A-11 Method and time of affixing stamps; payment due.
- Section 40-17A-12 Jeopardy assessment; suit to enjoin assessment prohibited; exception; tax and penalties assumed correct.
- Section 40-17A-13 Confidentiality of records and reports; violation; publishing statistics; applicability of forfeiture laws.
- Section 40-17A-14 Examination of books, records, etc.
- Section 40-17A-15 Disposition of revenue.
- Section 40-17A-16 Intent of chapter.
- Section 40-17A-2 Administration; manner of payment; collection.
- Section 40-17A-3 Rules and regulation; official stamps, labels, etc.
- Section 40-17A-4 Restrictions imposed if tax not paid; stamps.
- Section 40-17A-5 Effect of chapter on immunity.
- Section 40-17A-6 Exemption of persons registered under Section 20-2-51 or otherwise in lawful possession.
- Section 40-17A-7 Method of calculating tax.
- Section 40-17A-8 Rates.
- Section 40-17A-9 Penalty; enforcement.
Chapter 18 — INCOME TAXES.
- Section 40-18-1 Definitions.
- Section 40-18-1.1 Operating rules.
- 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 40-18-11 Inventory.
- Section 40-18-110 Payment of fee.
- Section 40-18-12 Net income of individuals - Defined.
- Section 40-18-120 Active solar energy tax credits.
- Section 40-18-121 Passive solar energy tax credits.
- Section 40-18-13 Computation of income.
- 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 40-18-14 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 40-18-140 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 40-18-15 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 40-18-150 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 40-18-16 Depreciation.
- 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 40-18-17 Items not deductible.
- 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 40-18-18 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 40-18-190 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 40-18-2 Levied; persons and subjects taxable generally.
- Section 40-18-2.1 Income of foreign missionary exempt.
- Section 40-18-20 Exemptions - Military retirement benefits.
- 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 40-18-21 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 40-18-220 Credit for corporations producing coal mined in Alabama.
- Section 40-18-221 Department to promulgate and issue rules and regulations.
- 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 40-18-240 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 40-18-25 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 40-18-250 Administration of article.
- Section 40-18-26 Information from source of income.
- Section 40-18-27 Individual taxpayer's returns; liability of innocent spouse.
- Section 40-18-28 Returns of subchapter K entities and single member limited liability companies.
- Section 40-18-29 Fiduciary returns.
- Section 40-18-3 Income of officers or agents of the United States, etc.
- 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 40-18-4 Interest or other income received from obligations of the United States or its possessions, agencies or instrumentalities.
- 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 40-18-5 Tax on individuals.
- 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 40-18-6 Gain or loss - Basis of property; adjusted basis.
- Section 40-18-7 Gain or loss - Determination of amount.
- 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 40-18-8 Gain or loss - Recognition.
- 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 40-18-9 Gain or loss - Optional method for returning as income increases in redemption value of securities purchased at a discount.
- Section 40-18-90 Definitions.
- Section 40-18-91 Wager proceeds; withholding of state income tax.
Chapter 19 — MOTOR CARRIER MILEAGE TAX.
- Section 40-19-1 Definitions.
- Section 40-19-11 Reciprocal agreements with other states.
- Section 40-19-12 Suspension or revocation of certificate or permit upon delinquency.
- Section 40-19-13 Department of Revenue to prescribe rules, etc.
- Section 40-19-14 Penalty for violations.
- Section 40-19-15 Employment of personnel for collection of tax.
- Section 40-19-16 Bond or other security for collection of tax.
- Section 40-19-17 Motor Carrier Fund.
- Section 40-19-2 To whom tax paid; Motor Carrier Fund, exemptions.
- Section 40-19-3 Tax imposed; constitutes debt collectible by civil action.
- Section 40-19-4 Taxes payable in monthly installments; returns.
- Section 40-19-5 Records and reports.
Chapter 20 — OIL AND GAS.
- Section 40-20-1 Definitions.
- Section 40-20-11 Enjoining violation of article.
- Section 40-20-12 Exemption from ad valorem taxes.
- Section 40-20-13 Collection and disbursement of additional taxes.
- Section 40-20-14 Credits against tax for manufacturers of direct reduced iron.
- Section 40-20-2 Levy and amount of tax upon business of producing or severing oil or gas from soil, etc., generally.
- Section 40-20-20 Definitions.
- Section 40-20-21 Computation of privilege tax.
- Section 40-20-22 Applicability; payment of and liability for taxes; reporting.
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.