Alabama Title 40 — Revenue and Taxation

2,058 sections hosted, reproduced from the official public-domain source.

Chapter 1 — General Provisions47 sections
Chapter 2 — Department of Revenue34 sections
Chapter 2A — Alabama Taxpayers’ Bill of Rights and Uniform Revenue Procedures Act20 sections
Chapter 2B — Creation and Operation of the Alabama Tax Tribunal4 sections
Chapter 3 — County Boards of Equalization27 sections
Chapter 4 — Tax Assessors8 sections
Chapter 5 — Tax Collectors48 sections
Chapter 6 — Supernumerary Tax Collectors, Tax Assessors, License Commissioners, Etc7 sections
Chapter 6A — Compensation of Tax Assessors, Tax Collectors, Revenue Commissioners, License Commissioners, Etc8 sections
Chapter 7 — Assessment of Taxes Generally89 sections
Chapter 8 — Rate of Taxation5 sections
Chapter 9 — Exemptions from Taxation and Licenses85 sections
Chapter 9A — Reporting of Tax Exempt Property by Lessee6 sections
Chapter 9B — Tax Incentive Reform Act of 199214 sections
Chapter 9C — Brownfield Development Tax Abatement9 sections
Chapter 9D — Alabama Economic Incentive Enchancement Act of 20074 sections
Chapter 9E — State Property Tax in Tax Increment Districts2 sections
Chapter 9F — Rehabilitation of Historic Structures17 sections
Chapter 9G — Alabama Reinvestment and Abatesment Act2 sections
Chapter 9H — Alabama Rural, Agribusiness, and Opportunity Zone Jobs Act9 sections
Chapter 9I — Unabatement of Noneducational Ad Valorem Tax and State Construction Related Transaction Tax4 sections
Chapter 10 — Sale of Land110 sections
Chapter 11 — Subjects of Taxation and Date Taxes Due6 sections
Chapter 12 — Licenses314 sections
Chapter 13 — Minerals Severance Taxes32 sections
Chapter 14 — Corporations27 sections
Chapter 14A — Alabama Business Privilege and Corporation Shares Tax of 199922 sections
Chapter 14B — Certified Capital Company; Premium Tax Credit22 sections
Chapter 15 — Estate and Inheritance Tax15 sections
Chapter 15A — Generation-Skipping Transfer Tax9 sections
Chapter 15B — Alabama Uniform Estate Tax Apportionment Act13 sections
Chapter 16 — Financial Institution Excise Tax15 sections
Chapter 17 — Gasoline and Other Motor Fuels; Lubricating Oils193 sections
Chapter 17A — Drugs and Controlled Substances Excise Tax16 sections
Chapter 18 — Income Taxes355 sections
Chapter 19 — Motor Carrier Mileage Tax12 sections
Chapter 20 — Oil and Gas25 sections
Chapter 21 — Public Utilities69 sections
Chapter 22 — Recordation Tax13 sections
Chapter 23 — Sales and Use Taxes115 sections
Chapter 24 — Securities Tax8 sections
Chapter 25 — Tobacco and Vaping Tax49 sections
Chapter 25A — Tax on Gummed Cigarette Papers11 sections
Chapter 26 — Transient Occupancy Tax15 sections
Chapter 26A — Dog Race Track Pari-Mutuel Pool Tax9 sections
Chapter 26B — Providers of Medical Services Privilege Tax55 sections
Chapter 27 — Multistate Tax Compact7 sections
Chapter 28 — Distribution of Payments Made in Lieu of Taxes6 sections
Chapter 29 — Enforcement of Tax Laws42 sections
Chapter 29A — Alabama Tax Delinquency Amnesty Act4 sections
Chapter 29B — Alabama Tax Delinquency Amnesty Act of 20189 sections
Chapter 30 — Electronic Tax Return Filing Act7 sections
Chapter 31 — Facilitating Business Rapid Response to Declared Disasters Act of 20144 sections