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Taxation of Corporate Shares of Stock

Ala. Code § 40-14-70— Assessment and Collection.
Ala. Code § 40-14-71.1— Issuance of Conforming Regulations by Department of Revenue.
Ala. Code § 40-14-72— How Returns of Corporations Made; Effect of Failure to File Returns.
Ala. Code § 40-14-73— Corporations Paying Tax Need Not File List of Shareholders.
Ala. Code § 40-14-74— Provisions Not Applicable to Exempted Corporations.