Chapter

Financial Institution Excise Tax

Ala. Code § 40-16-1— Definitions.
Ala. Code § 40-16-1.1— Taxation of Trust as Financial Institution.
Ala. Code § 40-16-1.2— Additional Items Included in Federal Taxable Income; Items Deducted from Federal Taxable Income.
Ala. Code § 40-16-1.3— Net Income of Credit Unions.
Ala. Code § 40-16-2— Production Credit Associations Taxable Under Chapter.
Ala. Code § 40-16-3— Returns.
Ala. Code § 40-16-3.1— Extension of Due Date for Taxpayers of Financial Institution Excise Tax, Tax Years Beginning on or After January 1, 2021.
Ala. Code § 40-16-4— Levy; Reporting of Tax; Promulgation of Rules.
Ala. Code § 40-16-5— When Tax Due; Extension of Time for Payment.
Ala. Code § 40-16-5.1— Payment of Estimated Financial Institution Excise Taxes.
Ala. Code § 40-16-6— Remittance and Disposition of Tax.
Ala. Code § 40-16-8— Exemptions and Credits.
Ala. Code § 40-16-9— Tax Credits Applied to State Portion of Tax Liability.
Ala. Code § 40-16-10— Computation of Net Income of Financial Institutions.
Ala. Code § 40-16-11— Transition Rules for Financial Institution Excise Tax Reform Act of 2019.