Article

General Provisions

Ala. Code § 40-18-1— Definitions.
Ala. Code § 40-18-1.1— Operating Rules.
Ala. Code § 40-18-2— Levied; Persons and Subjects Taxable.
Ala. Code § 40-18-2.1— Income of Foreign Missionary Exempt.
Ala. Code § 40-18-2.2— Exemption of Certain Nonresident Income.
Ala. Code § 40-18-3— (Effective January 1, 2025) Income of Officers or Agents of the United States, Etc.
Ala. Code § 40-18-4— Interest or Other Income Received from Obligations of the United States or Its Possessions, Agencies or Instrumentalities.
Ala. Code § 40-18-5— Tax on Individuals.
Ala. Code § 40-18-6— Gain or Loss - Basis of Property; Adjusted Basis.
Ala. Code § 40-18-6.1— Gain or Loss - Special Rules for Capital Gains Invested in Opportunity Zones.
Ala. Code § 40-18-7— Gain or Loss - Determination of Amount.
Ala. Code § 40-18-8— Gain or Loss - Recognition.
Ala. Code § 40-18-8.1— Gain or Loss - Recognition of Gains Invested in Opportunity Zones.
Ala. Code § 40-18-9— Gain or Loss - Optional Method for Returning as Income Increases in Redemption Value of Securities Purchased at a Discount.
Ala. Code § 40-18-11— Inventory.
Ala. Code § 40-18-12— Net Income of Individuals - Defined.
Ala. Code § 40-18-13— Computation of Income.
Ala. Code § 40-18-14— Adjusted Gross Income of Individuals. (Amended by Act 2026-551)
Ala. Code § 40-18-14.1— Deferred Compensation Plans.
Ala. Code § 40-18-14.2— Adjusted Gross Income.
Ala. Code § 40-18-14.3— Gross Income - Discount and Interest.
Ala. Code § 40-18-15— Deductions for Individuals Generally. (Amended by Act 2026-604)
Ala. Code § 40-18-15.1— Net Income Taxable Income Defined - Generally.
Ala. Code § 40-18-15.2— Net Operating Loss.
Ala. Code § 40-18-15.3— Deductions for Health Insurance Premiums.
Ala. Code § 40-18-15.4— Deductions for Certain Retrofitting or Upgrades to Homes - Residence in Alabama Insurance Underwriting Association Zone.
Ala. Code § 40-18-15.5— Deductions for Certain Retrofitting or Upgrades to Homes - Residence in Alabama.
Ala. Code § 40-18-15.6— Deductions for Contributions Made to Health Savings Accounts.
Ala. Code § 40-18-15.7— Optional Increased Standard Deduction for Qualified Persons.
Ala. Code § 40-18-15.8— Deductions for Contributions to Qualifying Alabama Achieving a Better Life Experience Savings Accounts.
Ala. Code § 40-18-16— Depreciation.
Ala. Code § 40-18-17— Items Not Deductible.
Ala. Code § 40-18-18— Amortization of War or Emergency Facilities.
Ala. Code § 40-18-19— Exemptions - Generally. (Amended by Act 2026-603)
Ala. Code § 40-18-19.1— Exemptions for Severance, Unemployment Compensation, Etc.
Ala. Code § 40-18-19.2— Exemption of Certain Death Benefit Payments for Peace Officer or Fireman Killed in Line of Duty.
Ala. Code § 40-18-19.3— State Income Tax Credit for the Use of Personal Motor Vehicle to Respond to Fire, Emergency, or Rescue Calls.
Ala. Code § 40-18-20— Exemptions - Military Retirement Benefits.
Ala. Code § 40-18-21— Credits for Taxes Paid on Income from Sources Outside the State and for Job Development Fees.
Ala. Code § 40-18-21.1— Annual Report of Credits Claimed for Taxes Paid to Foreign Countries.
Ala. Code § 40-18-22— Taxpayers Engaged in Multistate Business - Allocation and Apportionment of Deductions and Exemptions.
Ala. Code § 40-18-23— Taxpayers Engaged in Multistate Business - Option of Certain Taxpayers to Report and Pay Tax on Basis of Percentage of Volume.
Ala. Code § 40-18-24— Taxation of Subchapter K Entity.
Ala. Code § 40-18-24.1— Composite Return and Payment by Nonresident Owner of Subchapter K Entity.
Ala. Code § 40-18-24.2— Taxation of Pass-Through Entities.
Ala. Code § 40-18-24.3— Taxation on Distributive Share of Interest, Dividends, Etc., of Nonresident Member of Qualified Investment Partnership.
Ala. Code § 40-18-24.4— Alabama Electing Pass-Through Entity Tax Act.
Ala. Code § 40-18-24.5— Refundable Credit for Certain Owners, Members, Partners, or Shareholders of Electing Pass-Through Entities.
Ala. Code § 40-18-25— Estates and Trusts.
Ala. Code § 40-18-25.1— Estates and Trusts - Exemptions.
Ala. Code § 40-18-25.2— Estates and Trusts - Deductions from Gross Income of Net Operating Loss.
Ala. Code § 40-18-26— Information from Source of Income.
Ala. Code § 40-18-27— Individual Taxpayer’s Returns; Liability of Innocent Spouse.
Ala. Code § 40-18-28— Returns of Subchapter K Entities and Single Member Limited Liability Companies.
Ala. Code § 40-18-29— Fiduciary Returns.
Ala. Code § 40-18-30— Return When Accounting Period Changes.
Ala. Code § 40-18-31— Corporate Income Tax - Generally.
Ala. Code § 40-18-31.1— Election for Foreign Corporations to Classify Dividend Income from Certain Subsidiaries as Business or Nonbusiness Income.
Ala. Code § 40-18-31.2— Factor Presence Nexus Standard for Business Activity.
Ala. Code § 40-18-32— Corporate Income Tax - Exemptions.
Ala. Code § 40-18-33— Corporate Income Tax - Taxable Income.
Ala. Code § 40-18-34— Additions Required by Corporations.
Ala. Code § 40-18-35— Deductions Allowed to Corporations.
Ala. Code § 40-18-35.1— Carry Forward of Net Operating Losses.
Ala. Code § 40-18-35.2— Deductions from Federal Taxable for Amounts Included in Income Under 26 U.s.c. § 951A, Etc.
Ala. Code § 40-18-35.3— Deductions from Federal Taxable for Amounts Included in Income Under 26 U.s.c. § 118(B)(2).
Ala. Code § 40-18-36— Distributions by Corporations.
Ala. Code § 40-18-37— Items Not Deductible by Corporations.
Ala. Code § 40-18-38— Additional Deductions Allowed for Corporations; Credits.
Ala. Code § 40-18-39— Corporate Returns.
Ala. Code § 40-18-39.1— Business Interest Expense Deduction Limitations.
Ala. Code § 40-18-39.2— Extension of Due Date for Taxpayers of Corporate Income Tax, Tax Years Beginning on or After January 1, 2021.
Ala. Code § 40-18-40— Tax to Be Reported on Forms; Department May Assess Additional Tax Penalty or Interest.
Ala. Code § 40-18-41— Amortization of Ad Valorem Tax.
Ala. Code § 40-18-42— Time and Methods of Payment of Tax.
Ala. Code § 40-18-42.1— Revised Due Dates for Payments of Income Tax or Financial Institution Excise Tax.
Ala. Code § 40-18-44— Installment Method.
Ala. Code § 40-18-50— Penalty for Failure to Make Return Within Time Specified.
Ala. Code § 40-18-51— Applicability of Lien Provisions; Disposition of Collections; Collection Prior to Delinquency.
Ala. Code § 40-18-53— Inspection of Returns by Federal or Foreign State Agents.
Ala. Code § 40-18-54— Supervision of Assessment and Collection.
Ala. Code § 40-18-55— Statement to Be Furnished by Taxpayer.
Ala. Code § 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.
Ala. Code § 40-18-57— Rules to Be Promulgated by Department of Revenue.
Ala. Code § 40-18-58— Appropriation.
Ala. Code § 40-18-59— Additional Appropriations.
Ala. Code § 40-18-60— Covid-19 Recovery Capital Credit Protection Act of 2021.
Ala. Code § 40-18-61— Restaurant Revitalization Grant Monies.
Ala. Code § 40-18-62— Amortization of Research and Experimental Expenditures Under the Federal Tax Cuts and Jobs Act.