Article
General Provisions
- Ala. Code § 40-21-1— Department of Revenue to Assess All Property; Applicability of Chapter.
- Ala. Code § 40-21-2— Verified Statements to Be Filed.
- Ala. Code § 40-21-3— Reports of All Property Required.
- Ala. Code § 40-21-4— Detailed Requirements of Reports.
- Ala. Code § 40-21-5— Reports of Individuals or Associations Not Incorporated.
- Ala. Code § 40-21-6— Factors to Be Considered in Determining True Value of Entire Property.
- Ala. Code § 40-21-7— Reports of Railroad Companies.
- Ala. Code § 40-21-8— Returns of Telegraph and Telephone Companies Generally.
- Ala. Code § 40-21-9— Details of Returns of Electric Power and Telegraph and Telephone Companies.
- Ala. Code § 40-21-10— Details of Statements of Water, Gas and Pipeline Companies.
- Ala. Code § 40-21-11— Sleeping, Parlor, Dining and Chair Car Companies.
- Ala. Code § 40-21-12— Description of Real Property, Fixtures and Other Tangible Property Within State.
- Ala. Code § 40-21-13— Total Length of Railroad Lines.
- Ala. Code § 40-21-14— Statement of Property Outside State.
- Ala. Code § 40-21-15— Statements of Express Companies.
- Ala. Code § 40-21-16— Endorsement of Receipt of Statements; Requiring Additional Information.
- Ala. Code § 40-21-17— Determination of Value; Assessment of Property; Penalizing Delinquent Taxpayer; Apportionment of Assessed Value; Report to Tax Assessor.
- Ala. Code § 40-21-18— Evidence and Witnesses Before Department.
- Ala. Code § 40-21-19— Compelling Production of Records, Documents, Etc.; Requiring Attendance of Officers and Individuals.
- Ala. Code § 40-21-20— What Considered in Arriving at Taxable Value of Property.
- Ala. Code § 40-21-21— Franchises and Intangible Property Subject to Taxation.
- Ala. Code § 40-21-22— Proportion of Value or Receipts Within State to Total Value or Receipts Forms Basis of Tax Value.
- Ala. Code § 40-21-23— Notice of Valuation Sent by Department.
- Ala. Code § 40-21-25— Determining Tax Value of Franchises and Intangibles.
- Ala. Code § 40-21-26— Local Taxes on Franchises and Intangibles.
- Ala. Code § 40-21-27— Apportionment of Local Taxes.
- Ala. Code § 40-21-28— Entry and Collection of Local Taxes.
- Ala. Code § 40-21-29— Stockholders Not Required to List Shares or Pay Ad Valorem Taxes Thereon.
- Ala. Code § 40-21-30— Description of Franchises and Intangibles.
- Ala. Code § 40-21-32— Procuring Information from Other Sources When Taxpayer Fails to Comply.
- Ala. Code § 40-21-33— Duties of Receivers, Assignees or Trustees in Bankruptcy.
- Ala. Code § 40-21-34— Report of Commission to Assessors; Entries by Assessors.