Chapter

General Provisions

Ala. Code § 40-1-1— Definitions.
Ala. Code § 40-1-2— Lien for Taxes - Generally.
Ala. Code § 40-1-3— Lien for Taxes - Date of Lien.
Ala. Code § 40-1-4— Lien for Taxes - Preferred Claim.
Ala. Code § 40-1-5— Reports; Remitting of Payments.
Ala. Code § 40-1-7— Liability of Agents for Taxes.
Ala. Code § 40-1-8— Liability of Receivers and Trustees.
Ala. Code § 40-1-9— Equalization of Taxation of State and National Banks.
Ala. Code § 40-1-10— Duty of Salaried Officers as to Disposition of Fees Collected.
Ala. Code § 40-1-13— Defense of Actions Involving Revenue Laws.
Ala. Code § 40-1-14— Payment of Court Costs.
Ala. Code § 40-1-15— Execution Sufficient Warrant for Levy.
Ala. Code § 40-1-16— Copies of Books, Records, Papers, Etc., Admitted in Evidence.
Ala. Code § 40-1-17— Judgment on Verdict in Favor of State Against Officers.
Ala. Code § 40-1-18— Falsely Returning List of Taxpayer as Sworn To.
Ala. Code § 40-1-19— Bank Officer Failing to Make, Swear To, and Deliver Required Statements.
Ala. Code § 40-1-20— Taxing Authorities Acting as Attorney for Taxpayer.
Ala. Code § 40-1-21— Access to Books and Records of Revenue Officers.
Ala. Code § 40-1-22— Penalty for Officers Who Neglect Duty.
Ala. Code § 40-1-23— Liability of Officers for Conversion.
Ala. Code § 40-1-24— Duty of Sheriff in Selling Property Under Execution, Etc.
Ala. Code § 40-1-25— Dealing in State Securities.
Ala. Code § 40-1-26— Falsely and Fraudulently Procuring State Warrants.
Ala. Code § 40-1-27— Payment of Taxes by Lienors.
Ala. Code § 40-1-28— Impeachment of Officers.
Ala. Code § 40-1-29— Form of Notices to Taxpayers.
Ala. Code § 40-1-30— Notice Required to Be Given by Registered Mail May Be Given by Certified Mail.
Ala. Code § 40-1-31— Distribution of Revenues Collected.
Ala. Code § 40-1-31.1— Disposition of Certain Fees.
Ala. Code § 40-1-31.2— Elimination of Payments of Less Than Five Dollars to Municipality; Disposition of Eliminated Amounts.
Ala. Code § 40-1-32.1— Education Trust Fund Proration Prevention Act.
Ala. Code § 40-1-35— Enforcement of Liability for Taxes Imposed by Other States.
Ala. Code § 40-1-37— Ratification of Certain Municipal or County Elections as to Levy of Special Taxes.
Ala. Code § 40-1-38— Trial Tax.
Ala. Code § 40-1-39— Prompt Returns, Reports, Payments, and Settlements.
Ala. Code § 40-1-40— Actions Against Officers.
Ala. Code § 40-1-41— Correction of Settlements of Assessors.
Ala. Code § 40-1-42— Overpayments into State Treasury.
Ala. Code § 40-1-43— Misuse of Federal Tax Returns or Information Therefrom by State Officers, Employees, Etc., or Former Employees or Agents.
Ala. Code § 40-1-44— Interest on Delinquent Taxes and Overpayments.
Ala. Code § 40-1-45— Timely Mailing Treated as Timely Filing and Paying.
Ala. Code § 40-1-46— Payment to Certain Certified Appraisers, Mappers, or Tax Administrators.
Ala. Code § 40-1-47— Investment of Ad Valorem Taxes.
Ala. Code § 40-1-48— Investment of Ad Valorem Taxes - Use of Special Funds.
Ala. Code § 40-1-49— Suspension of Collection When Costs Exceed Amounts Collected.
Ala. Code § 40-1-50— Reporting Requirements of State Agencies Administering Economic Tax Incentives.
Ala. Code § 40-1-51— Requirements for Tax Credit Legislation; Taxpayer Reporting Requirements.