https://library.partnertax.ai/us-al/stat/ 2026-06-25 https://library.partnertax.ai/us-al/stat/40-1-1 Acts 1932, Ex. Sess., No. 68, p. 88; Acts 1935, No. 194, p. 256; Acts 1936-37, Ex. Sess., No. 72, p. 90; Code 1940, T. 51, §1; Acts 1997, No. 97-493, p. 878, §7. https://library.partnertax.ai/us-al/stat/40-1-2 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §883; Acts 1953, No. 691, p. 942; Acts 1992, No. 92-186, p. 349, §16. https://library.partnertax.ai/us-al/stat/40-1-3 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §884; Acts 1953, No. 692, p. 944; Act 99-665, 2nd Sp. Sess., p. 131, §7. https://library.partnertax.ai/us-al/stat/40-1-4 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §885. https://library.partnertax.ai/us-al/stat/40-1-5 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §886; Acts 1992, No. 92-186, p. 349, §17. https://library.partnertax.ai/us-al/stat/40-1-7 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §887. https://library.partnertax.ai/us-al/stat/40-1-8 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §888. https://library.partnertax.ai/us-al/stat/40-1-9 Acts 1967, Ex. Sess., No. 242, p. 323. https://library.partnertax.ai/us-al/stat/40-1-10 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §889. https://library.partnertax.ai/us-al/stat/40-1-13 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §892. https://library.partnertax.ai/us-al/stat/40-1-14 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §893. https://library.partnertax.ai/us-al/stat/40-1-15 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §894. https://library.partnertax.ai/us-al/stat/40-1-16 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §895. https://library.partnertax.ai/us-al/stat/40-1-17 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §896. https://library.partnertax.ai/us-al/stat/40-1-18 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §897. https://library.partnertax.ai/us-al/stat/40-1-19 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §898. https://library.partnertax.ai/us-al/stat/40-1-20 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §899. https://library.partnertax.ai/us-al/stat/40-1-21 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §900. https://library.partnertax.ai/us-al/stat/40-1-22 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §901. https://library.partnertax.ai/us-al/stat/40-1-23 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §902. https://library.partnertax.ai/us-al/stat/40-1-24 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §903. https://library.partnertax.ai/us-al/stat/40-1-25 Code 1876, §4271; Code 1886, §3901; Code 1896, §5151; Code 1907, §7443; Code 1923, §5035; Code 1940, T. 41, §217. https://library.partnertax.ai/us-al/stat/40-1-26 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §905. https://library.partnertax.ai/us-al/stat/40-1-27 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §906. https://library.partnertax.ai/us-al/stat/40-1-28 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §907. https://library.partnertax.ai/us-al/stat/40-1-29 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §908; Acts 1992, No. 92-186, p. 349, §18. https://library.partnertax.ai/us-al/stat/40-1-30 Acts 1959, No. 85, p. 507. https://library.partnertax.ai/us-al/stat/40-1-31 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §910; Acts 1971, No. 1414, p. 2410; Acts 1992, No. 92-623, p. 1466, §15. https://library.partnertax.ai/us-al/stat/40-1-31.1 Acts 1980, No. 80-630, p. 1087, §8. https://library.partnertax.ai/us-al/stat/40-1-31.2 Acts 1983, No. 83-648, p. 1012. https://library.partnertax.ai/us-al/stat/40-1-32.1 Acts 1988, 2nd Ex. Sess., No. 88-981, p. 703, §§1-7; Act 99-514, p. 1135, §1; Act 2008-544, p. 1184, §1. https://library.partnertax.ai/us-al/stat/40-1-35 Acts 1947, No. 671, p. 513. https://library.partnertax.ai/us-al/stat/40-1-37 Acts 1971, No. 163, p. 438; Acts 1977, No. 754, p. 1292; Act 98-369, p. 669, §1. https://library.partnertax.ai/us-al/stat/40-1-38 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §20. https://library.partnertax.ai/us-al/stat/40-1-39 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §335. https://library.partnertax.ai/us-al/stat/40-1-40 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §336. https://library.partnertax.ai/us-al/stat/40-1-41 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §337. https://library.partnertax.ai/us-al/stat/40-1-42 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §338. https://library.partnertax.ai/us-al/stat/40-1-43 Acts 1978, No. 675, p. 975. https://library.partnertax.ai/us-al/stat/40-1-44 Acts 1981, No. 81-258; Acts 1981, 1st Ex. Sess., No. 81-988, p. 174; Acts 1992, No. 92-186, p. 349, §19; Acts 1995, No. 95-410, p. 881, §1; Act 2011-565, p. 1084, §44. https://library.partnertax.ai/us-al/stat/40-1-45 Acts 1985, No. 85-515, §2. https://library.partnertax.ai/us-al/stat/40-1-46 Acts 1985, 2nd Ex. Sess., No. 85-923, p. 207. https://library.partnertax.ai/us-al/stat/40-1-47 Acts 1989, No. 89-913, p. 1808, §1. https://library.partnertax.ai/us-al/stat/40-1-48 Acts 1989, No. 89-913, p. 1808, §2. https://library.partnertax.ai/us-al/stat/40-1-49 Act 2014-331, p. 1224, §1. https://library.partnertax.ai/us-al/stat/40-1-50 Act 2016-389, §1. https://library.partnertax.ai/us-al/stat/40-1-51 Act 2023-546, §12. https://library.partnertax.ai/us-al/stat/40-2-1 Acts 1939, No. 4, p. 1; Code 1940, T. 51, §114. https://library.partnertax.ai/us-al/stat/40-2-2 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §125. https://library.partnertax.ai/us-al/stat/40-2-3 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §126. https://library.partnertax.ai/us-al/stat/40-2-4 Acts 1943, No. 122, p. 123; Acts 1961, Ex. Sess., No. 208, p. 2190. https://library.partnertax.ai/us-al/stat/40-2-6 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §128. https://library.partnertax.ai/us-al/stat/40-2-7 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §129. https://library.partnertax.ai/us-al/stat/40-2-8 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §130. https://library.partnertax.ai/us-al/stat/40-2-9 Acts 1967, No. 394, p. 981; Act 2009-499, p. 923, §1. https://library.partnertax.ai/us-al/stat/40-2-10 Acts 1967, No. 393, p. 980; Act 2011-565, p. 1084, §44. https://library.partnertax.ai/us-al/stat/40-2-11 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §131; Acts 1992, No. 92-186, p. 349, §20; Act 2017-82, §2; Act 2018-415, §1; Act 2019-164, §1; Act 2022-182, §1. https://library.partnertax.ai/us-al/stat/40-2-11.1 Act 2019-247, §1. https://library.partnertax.ai/us-al/stat/40-2-12 Acts 1947, No. 703, p. 541, §1; Acts 1953, No. 65, p. 96; Acts 1979, No. 79-797, p. 1455, §8; Acts 1989, No. 89-403, p. 800, §1. https://library.partnertax.ai/us-al/stat/40-2-13 Acts 1947, No. 703, p. 541, §2; Acts 1989, No. 89-403, p. 800, §2. https://library.partnertax.ai/us-al/stat/40-2-14 Acts 1947, No. 703, p. 541, §3; Acts 1989, No. 89-403, p. 800, §3. https://library.partnertax.ai/us-al/stat/40-2-15 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §132. https://library.partnertax.ai/us-al/stat/40-2-16 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §133. https://library.partnertax.ai/us-al/stat/40-2-17 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §134. https://library.partnertax.ai/us-al/stat/40-2-18 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §135; Act 2007-381, p. 757, §1; Act 2023-499, §§ 1, 2. https://library.partnertax.ai/us-al/stat/40-2-20 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §137. https://library.partnertax.ai/us-al/stat/40-2-21 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §138. https://library.partnertax.ai/us-al/stat/40-2-25 Act 2008-275, p. 402, §13. https://library.partnertax.ai/us-al/stat/40-2-40 Acts 1939, No. 4, p. 1; Code 1940, T. 51, §115. https://library.partnertax.ai/us-al/stat/40-2-41 Acts 1935, No. 194, p. 256; Acts 1939, No. 4, p. 1; Code 1940, T. 51, §116. https://library.partnertax.ai/us-al/stat/40-2-42 Acts 1935, No. 194, p. 256; Acts 1939, No. 4, p. 1; Code 1940, T. 51, §117. https://library.partnertax.ai/us-al/stat/40-2-43 Acts 1943, No. 122, p. 123; Acts 1961, Ex. Sess., No. 208, p. 2190. https://library.partnertax.ai/us-al/stat/40-2-44 Acts 1949, No. 423, p. 600. https://library.partnertax.ai/us-al/stat/40-2-45 Act 2023-505, §1; Act 2025-392, §1. https://library.partnertax.ai/us-al/stat/40-2-60 Acts 1939, No. 10, p. 5; Code 1940, T. 51, §119. https://library.partnertax.ai/us-al/stat/40-2-61 Acts 1939, No. 10, p. 5; Code 1940, T. 51, §120. https://library.partnertax.ai/us-al/stat/40-2-62 Acts 1943, No. 122, p. 123; Acts 1961, Ex. Sess., No. 208, p. 2190. https://library.partnertax.ai/us-al/stat/40-2-63 Acts 1939, No. 10, p. 5; Code 1940, T. 51, §121. https://library.partnertax.ai/us-al/stat/40-2-64 Acts 1939, No. 10, p. 5; Code 1940, T. 51, §122; Acts 1947, No. 405, p. 293; Acts 1957, No. 500, p. 688; Acts 1965, 2nd Ex. Sess., No. 59, p. 85; Acts 1992, No. 92-186, p. 349, §21. https://library.partnertax.ai/us-al/stat/40-2-65 Acts 1939, No. 10, p. 5; Code 1940, T. 51, §123. https://library.partnertax.ai/us-al/stat/40-2-66 Acts 1947, No. 703, p. 541. https://library.partnertax.ai/us-al/stat/40-2A-1 Acts 1992, No. 92-186, p. 349, §1(b). https://library.partnertax.ai/us-al/stat/40-2A-2 Acts 1992, No. 92-186, p. 349, §2; Act 2000-233, p. 368, §1. https://library.partnertax.ai/us-al/stat/40-2A-3 Acts 1992, No. 92-186, p. 349, §3; Act 98-192, p. 310, §9; Act 2000-233, p. 368, §1; Act 2014-146, p. 378, §3; Act 2016-406, p. 1082, §1; Act 2018-180, §1. https://library.partnertax.ai/us-al/stat/40-2A-4 Acts 1992, No. 92-186, p. 349, §3; Act 1998-192, p. 310, §9; Act 2000-233, p. 368, §1; Act 2014-146, p. 378, §3; Act 2019-101, §1. https://library.partnertax.ai/us-al/stat/40-2A-5 Acts 1992, No. 92-186, p. 349, §5; Acts 1995, No. 95-607, p. 1279, §2; Act 98-191, p. 297, §2; Act 2014-146, p. 378, §3. https://library.partnertax.ai/us-al/stat/40-2A-6 Acts 1992, No. 92-186, p. 349, §5A; Act 98-191, p. 297, §3; Act 2016-406, §1. https://library.partnertax.ai/us-al/stat/40-2A-7 Acts 1992, No. 92-186, p. 349, §6; Acts 1995, No. 95-607, p. 1279, §2; Act 2007-504, p. 1086, §§1-3; Act 2014-146, p. 378, §3; Act 2018-180, §1; Act 2025-343, §1. https://library.partnertax.ai/us-al/stat/40-2A-8 Acts 1992, No. 92-186, p. 349, §7; Act 2014-146, p. 378, §3; Act 2025-343, §1. https://library.partnertax.ai/us-al/stat/40-2A-8.1 Act 2018-556, §1. https://library.partnertax.ai/us-al/stat/40-2A-9 Acts 1992, No. 92-186, p. 349, §8; Acts 1995, No. 95-607, p. 1279, §2; Act 2007-504, p. 1086, §§1-3. https://library.partnertax.ai/us-al/stat/40-2A-10 Acts 1992, No. 92-186, p. 349, §9; Acts 1995, No. 95-607, p. 1279, §2; Act 98-191, p. 297, §4; Act 98-502, p. 1083, §1; Act 2000-705, p. 1442, §3; Act 2000-738, p. 1617, §1; Act 2002-496, p. 1276, §1; Act 2006-577, p. 1518, §1; Act 2014-262, p. 827, §1; Act 2015-316, §1; Act 2015-368, §1; Act 2015-382, §1; Act 2019-101, §1. https://library.partnertax.ai/us-al/stat/40-2A-11 Acts 1992, No. 92-186, p. 349, §10; Acts 1995, No. 95-607, p. 1279, §2; Act 98–637, p. 1406, §1; Act 2009-144, p. 268, §11; Act 2012-378, p. 994, §1; Act 2015-316, §1; Act 2015-368, §1. https://library.partnertax.ai/us-al/stat/40-2A-11.1 Act 2006-589, p. 1593, §1. https://library.partnertax.ai/us-al/stat/40-2A-12 Act 98-191, p. 297, §5; Act 2016-406, §1. https://library.partnertax.ai/us-al/stat/40-2A-13 Act 98-191, p. 297, §5; Act 2016-406, §1. https://library.partnertax.ai/us-al/stat/40-2A-14 Act 98-191, p. 297, §5; Act 2016-406, §1. https://library.partnertax.ai/us-al/stat/40-2A-15 Act 98-191, p. 297, §5; Act 2016-406, §1. https://library.partnertax.ai/us-al/stat/40-2A-16 2026-06-25 https://library.partnertax.ai/us-al/stat/40-2A-17 Act 2001-1088, 4th Sp. Sess., p. 1095, §2. https://library.partnertax.ai/us-al/stat/40-2A-18 Act 2001-1088, 4th Sp. Sess., p. 1095, §6. https://library.partnertax.ai/us-al/stat/40-2B-1 Act 2014-146, p. 378, §1. https://library.partnertax.ai/us-al/stat/40-2B-1.1 Act 2017-441, §2. https://library.partnertax.ai/us-al/stat/40-2B-2 Act 2014-146, p. 378, §4; Act 2025-343, §2; Act 2025-408, §6. https://library.partnertax.ai/us-al/stat/40-2B-3 Act 2014-146, p. 378, §5. https://library.partnertax.ai/us-al/stat/40-3-1 Acts 1939, No. 143, p. 178; Code 1940, T. 51, §88; Acts 1964, 1st Ex. Sess., No. 217, p. 299, §3. https://library.partnertax.ai/us-al/stat/40-3-2 Acts 1939, No. 531, p. 827; Code 1940, T. 51, §89; Acts 1943, No. 350, p. 333; Acts 1975, No. 441, p. 1057, §1; Act 2021-173, §1; Act 2024-440, §1. https://library.partnertax.ai/us-al/stat/40-3-3 Acts 1939, No. 143, p. 178; Code 1940, T. 51, §90. https://library.partnertax.ai/us-al/stat/40-3-4 Acts 1939, No. 143, p. 178; Code 1940, T. 51, §91; Acts 1953, No. 313, p. 369; Act 2021-173, §1. https://library.partnertax.ai/us-al/stat/40-3-5 Acts 1939, No. 143, p. 178; Code 1940, T. 51, §91. https://library.partnertax.ai/us-al/stat/40-3-6 Acts 1939, No. 143, p. 178; Code 1940, T. 51, §93. https://library.partnertax.ai/us-al/stat/40-3-7 Acts 1939, No. 531, p. 827; Code 1940, T. 51, §94; Acts 1945, No. 462, p. 693, §1; Acts 1947, No. 560, p. 395; Acts 1949, No. 399, p. 570; Acts 1951, No. 588, p. 1051; Acts 1953, No. 218, p. 284; Acts 1957, No. 413, p. 575; Acts 1957, No. 418, p. 582; Acts 1964, 1st Ex. Sess., No. 217, p. 299; Acts 1971, No. 1155, p. 2002; Acts 1973, No. 784, p. 1198; Acts 1975, No. 441, p. 1057, §1; Acts 1982, 2nd Ex. Sess., No. 82-775, p. 275, §1; Act 2019-452, §1; Act 2021-173, §1. https://library.partnertax.ai/us-al/stat/40-3-8 Acts 1939, No. 143, p. 178; Acts 1939, No. 531, p. 827; Code 1940, T. 51, §95; Acts 1945, No. 462, p. 693, §2; Acts 1964, 1st Ex. Sess., No. 217, p. 299, §5; Acts 1975, No. 441, p. 1057, §1; Act 2021-173, §1. https://library.partnertax.ai/us-al/stat/40-3-9 Acts 1939, No. 531, p. 827; Code 1940, T. 51, §96. https://library.partnertax.ai/us-al/stat/40-3-10 Acts 1939, No. 400, p. 524; Code 1940, T. 51, §97; Acts 1945, No. 520, p. 760. https://library.partnertax.ai/us-al/stat/40-3-11 Acts 1939, No. 400, p. 524; Code 1940, T. 51, §98. https://library.partnertax.ai/us-al/stat/40-3-12 Acts 1939, No. 400, p. 524; Code 1940, T. 51, §99. https://library.partnertax.ai/us-al/stat/40-3-13 Acts 1939, No. 400, p. 524; Code 1940, T. 51, §100; Acts 1945, No. 462, p. 693. https://library.partnertax.ai/us-al/stat/40-3-14 Acts 1939, No. 143, p. 178; Code 1940, T. 51, §101. https://library.partnertax.ai/us-al/stat/40-3-15 Acts 1939, No. 143, p. 178; Code 1940, T. 51, §102. https://library.partnertax.ai/us-al/stat/40-3-16 Acts 1939, No. 143, p. 178; Code 1940, T. 51, §103; Act 2007-381, p. 757, §1. https://library.partnertax.ai/us-al/stat/40-3-17 Acts 1939, No. 143, p. 178; Code 1940, T. 51, §104; Acts 1945, No. 462, p. 693; Acts 1959, No. 537, p. 1315. https://library.partnertax.ai/us-al/stat/40-3-18 Acts 1939, No. 143, p. 178; Code 1940, T. 51, §105. https://library.partnertax.ai/us-al/stat/40-3-19 Acts 1939, No. 143, p. 178; Code 1940, T. 51, §107; Acts 1964, 1st Ex. Sess., No. 217, p. 299, §6; Act 2007-381, p. 757, §1. https://library.partnertax.ai/us-al/stat/40-3-20 Acts 1939, No. 143, p. 178; Code 1940, T. 51, §106; Acts 1945, No. 462, p. 693; Act 2007-381, p. 757, §1. https://library.partnertax.ai/us-al/stat/40-3-21 Acts 1939, No. 143, p. 178; Code 1940, T. 51, §108; Act 2023-499, §§ 1, 2. https://library.partnertax.ai/us-al/stat/40-3-22 Acts 1939, No. 143, p. 178; Code 1940, T. 51, §111. https://library.partnertax.ai/us-al/stat/40-3-23 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §112. https://library.partnertax.ai/us-al/stat/40-3-24 Acts 1939, No. 143, p. 178; Code 1940, T. 51, §109. https://library.partnertax.ai/us-al/stat/40-3-25 Acts 1939, No. 143, p. 178; Code 1940, T. 51, §110; Act 2023-499, §§ 1, 2. https://library.partnertax.ai/us-al/stat/40-3-26 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §113; Act 2016-127, p. 287, §1; Act 2022-183, §1. https://library.partnertax.ai/us-al/stat/40-3-27 Act 2018-265, §1. https://library.partnertax.ai/us-al/stat/40-4-1 Acts 1935, No. 194, p. 256; Code 1940, T. 41, §79. https://library.partnertax.ai/us-al/stat/40-4-2 Acts 1935, No. 194, p. 256; Acts 1939, No. 326, p. 467; Code 1940, T. 51, §30; Acts 1955, No. 563, p. 1224. https://library.partnertax.ai/us-al/stat/40-4-3 Acts 1939, No. 326, p. 467; Code 1940, T. 51, §31. https://library.partnertax.ai/us-al/stat/40-4-4 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §32. https://library.partnertax.ai/us-al/stat/40-4-5 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §33; Acts 1980, No. 80-630, p. 1087, §1; Acts 1990, No. 90-535, p. 837, §1. https://library.partnertax.ai/us-al/stat/40-4-6 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §34. https://library.partnertax.ai/us-al/stat/40-4-7 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §35. https://library.partnertax.ai/us-al/stat/40-4-8 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §36. https://library.partnertax.ai/us-al/stat/40-5-1 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §189; Acts 1951, No. 658, p. 1116; Act 2021-515, §1. https://library.partnertax.ai/us-al/stat/40-5-2 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §190; Act 2021-515, §1. https://library.partnertax.ai/us-al/stat/40-5-3 Acts 1935, No. 194, p. 256; Acts 1935, No. 328, p. 754; Code 1940, T. 41, §77; Acts 1973, No. 1215, p. 2061; Act 2021-515, §1. https://library.partnertax.ai/us-al/stat/40-5-4 Acts 1935, No. 194, p. 256; Acts 1939, No. 325, p. 466; Code 1940, T. 51, §191; Acts 1955, No. 567, p. 1230; Act 2021-515, §1. https://library.partnertax.ai/us-al/stat/40-5-5 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §192. https://library.partnertax.ai/us-al/stat/40-5-6 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §193; Acts 1980, No. 80-630, p. 1087, §2; Acts 1990, No. 90-535, p. 837, §1. https://library.partnertax.ai/us-al/stat/40-5-7 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §194; Act 2021-515, §3. https://library.partnertax.ai/us-al/stat/40-5-8 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §195; Act 2021-515, §3. https://library.partnertax.ai/us-al/stat/40-5-9 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §196; Acts 1988, 1st Ex. Sess., No. 88-824, p. 265, §8; Act 2021-515, §3. https://library.partnertax.ai/us-al/stat/40-5-10 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §197; Act 2021-515, §3. https://library.partnertax.ai/us-al/stat/40-5-11 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §198; Act 2021-515, §3. https://library.partnertax.ai/us-al/stat/40-5-12 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §199; Act 2021-515, §3. https://library.partnertax.ai/us-al/stat/40-5-13 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §200. https://library.partnertax.ai/us-al/stat/40-5-14 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §201; Acts 1980, No. 80-630, p. 1087, §3; Acts 1990, No. 90-535, p. 837, §1; Act 2021-515, §3. https://library.partnertax.ai/us-al/stat/40-5-15 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §202; Act 2021-515, §3. https://library.partnertax.ai/us-al/stat/40-5-16 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §207. https://library.partnertax.ai/us-al/stat/40-5-17 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §219; Acts 1980, No. 80-630, p. 1087, §4; Acts 1990, No. 90-535, p. 837, §1; Act 2021-515, §3. https://library.partnertax.ai/us-al/stat/40-5-18 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §203; Act 2021-515, §3. https://library.partnertax.ai/us-al/stat/40-5-19 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §208; Act 2021-515, §3. https://library.partnertax.ai/us-al/stat/40-5-20 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §204; Act 2021-515, §3. https://library.partnertax.ai/us-al/stat/40-5-21 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §205; Act 2021-515, §3. https://library.partnertax.ai/us-al/stat/40-5-22 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §206; Act 2021-515, §3. https://library.partnertax.ai/us-al/stat/40-5-23 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §209; Act 2021-515, §3. https://library.partnertax.ai/us-al/stat/40-5-24 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §210; Act 2021-515, §3. https://library.partnertax.ai/us-al/stat/40-5-25 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §211. https://library.partnertax.ai/us-al/stat/40-5-26 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §212; Act 2021-515, §5. https://library.partnertax.ai/us-al/stat/40-5-27 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §213. https://library.partnertax.ai/us-al/stat/40-5-28 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §214. https://library.partnertax.ai/us-al/stat/40-5-29 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §215; Act 2021-515, §7. https://library.partnertax.ai/us-al/stat/40-5-30 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §216. https://library.partnertax.ai/us-al/stat/40-5-31 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §217; Act 2021-515, §9. https://library.partnertax.ai/us-al/stat/40-5-32 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §218; Act 2021-515, §9. https://library.partnertax.ai/us-al/stat/40-5-33 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §221. https://library.partnertax.ai/us-al/stat/40-5-34 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §220; Act 2021-515, §11. https://library.partnertax.ai/us-al/stat/40-5-35 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §222. https://library.partnertax.ai/us-al/stat/40-5-36 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §223; Acts 1943, No. 509, p. 482; Acts 1953, No. 696, p. 951; Acts 1983, 1st Ex. Sess., No. 83-79, p. 84; Act 2021-515, §13. https://library.partnertax.ai/us-al/stat/40-5-37 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §224. https://library.partnertax.ai/us-al/stat/40-5-38 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §227. https://library.partnertax.ai/us-al/stat/40-5-39 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §228. https://library.partnertax.ai/us-al/stat/40-5-40 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §229. https://library.partnertax.ai/us-al/stat/40-5-41 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §230; Act 2021-515, §15. https://library.partnertax.ai/us-al/stat/40-5-42 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §231; Acts 1967, No. 392, p. 979; Act 2021-515, §15. https://library.partnertax.ai/us-al/stat/40-5-43 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §226. https://library.partnertax.ai/us-al/stat/40-5-44 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §232; Acts 1995, No. 95-408, p. 864, §2; Act 2019-458, §1; Act 2021-515, §17. https://library.partnertax.ai/us-al/stat/40-5-45 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §233; Act 2021-515, §17. https://library.partnertax.ai/us-al/stat/40-5-46 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §236. https://library.partnertax.ai/us-al/stat/40-5-47 Act 98-309, p. 519, §§1, 2. https://library.partnertax.ai/us-al/stat/40-5-48 Act 2021-515, §19. https://library.partnertax.ai/us-al/stat/40-6-1 Acts 1967, No. 755, p. 1609, §1; Acts 1971, No. 1943, p. 3138, §1; Acts 1973, No. 935, p. 1438, §1; Acts 1977, No. 309, p. 410, §2; Acts 1983, No. 83-643, p. 999, §1; Acts 1986, Ex. Sess., No. 86-684, p. 78; Acts 1987, No. 87-666, p. 1180, §1; Acts 1988, 1st Ex. Sess., No. 88-878, p. 420, §1; Acts 1994, No. 94-592, p. 1095, §1. https://library.partnertax.ai/us-al/stat/40-6-2 Acts 1967, No. 755, p. 1609, §2. https://library.partnertax.ai/us-al/stat/40-6-3 Acts 1967, No. 755, p. 1609, §3; Acts 1973, No. 935, p. 1438, §1; Acts 1977, No. 309, p. 410, §2; Acts 1983, No. 83-643, p. 999, §2; Acts 1985, 2nd Ex. Sess., No. 85-985, p. 331; Acts 1988, 1st Ex. Sess., No. 88-878, p. 420, §2; Acts 1994, No. 94-592, p. 1095, §2; Act 2000-696, p. 1418, §1; Act 2001-484, p. 821, §1; Act 2006-108 p. 157, §1. https://library.partnertax.ai/us-al/stat/40-6-3.1 Acts 1994, No. 94-592, p. 1095, §4. https://library.partnertax.ai/us-al/stat/40-6-4 Acts 1967, No. 755, p. 1609, §4; Acts 1971, No. 1943, p. 3138, §1; Acts 1977, No. 309, p. 410, §3; Acts 1983, No. 83-643, p. 999, §3; Acts 1988, 1st Ex. Sess., No. 88-878, p. 420, §3; Acts 1994, No. 94-592, p. 1095, §3. https://library.partnertax.ai/us-al/stat/40-6-4.1 Acts 1994, No. 94-592, p. 1095, §5. https://library.partnertax.ai/us-al/stat/40-6-6 Acts 1977, No. 309, p. 410, §5. https://library.partnertax.ai/us-al/stat/40-6A-1 Acts 1982, No. 82-620, p. 1172, §1. https://library.partnertax.ai/us-al/stat/40-6A-2 Acts 1982, No. 82-620, p. 1172, §2; Acts 1985, 2nd Ex. Sess., No. 85-791, p. 34; Acts 1990, No. 90-694, p. 1348, §1. https://library.partnertax.ai/us-al/stat/40-6A-3 Acts 1982, No. 82-620, p. 1172, §3. https://library.partnertax.ai/us-al/stat/40-6A-4 Acts 1982, No. 82-620, p. 1172, §4. https://library.partnertax.ai/us-al/stat/40-6A-5 Acts 1982, No. 82-620, p. 1172, §5. https://library.partnertax.ai/us-al/stat/40-6A-6 Acts 1982, No. 82-620, p. 1172, §6. https://library.partnertax.ai/us-al/stat/40-6A-7 Acts 1982, No. 82-620, p. 1172, §7. https://library.partnertax.ai/us-al/stat/40-6A-8 Acts 1982, No. 82-620, p. 1172, §10. https://library.partnertax.ai/us-al/stat/40-7-1 Acts 1951, No. 344, p. 632, §2; Acts 1957, No. 452, p. 613, §1; Acts 1988, 1st Ex. Sess., No. 88-824, p. 265, §2; Acts 1991, No. 91-694, p. 1340, §1. https://library.partnertax.ai/us-al/stat/40-7-2 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §37. https://library.partnertax.ai/us-al/stat/40-7-2.1 Acts 1981, No. 81-694, p. 1166; Acts 1983, 3rd Ex. Sess., No. 83-814, p. 27; Acts 1989, No. 89-740, p. 1468; Act 99-368, p. 593, §1. https://library.partnertax.ai/us-al/stat/40-7-2.2 Act 2024-344, §1. https://library.partnertax.ai/us-al/stat/40-7-3 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §38. https://library.partnertax.ai/us-al/stat/40-7-4 Acts 1935, No. 194, p. 256; Acts 1936, Ex. Sess., No. 6, p. 4; Code 1940, T. 51, §39; Acts 1951, No. 551, p. 965. https://library.partnertax.ai/us-al/stat/40-7-5 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §40; Acts 1951, No. 551, p. 965. https://library.partnertax.ai/us-al/stat/40-7-6 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §41; Acts 1951, No. 551, p. 965. https://library.partnertax.ai/us-al/stat/40-7-7 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §42; Acts 1951, No. 551, p. 965; Acts 1953, No. 316, p. 373. https://library.partnertax.ai/us-al/stat/40-7-8 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §43; Acts 1951, No. 551, p. 965. https://library.partnertax.ai/us-al/stat/40-7-9 Acts 1945, No. 486, p. 723. https://library.partnertax.ai/us-al/stat/40-7-9.1 Acts 1989, No. 89-861, p. 1716. https://library.partnertax.ai/us-al/stat/40-7-10 Acts 1951, No. 344, p. 632, §3; Acts 1957, No. 452, p. 613, §2. https://library.partnertax.ai/us-al/stat/40-7-11 Acts 1951, No. 344, p. 632, §4. https://library.partnertax.ai/us-al/stat/40-7-12 Acts 1951, No. 344, p. 632, §6. https://library.partnertax.ai/us-al/stat/40-7-13 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §44. https://library.partnertax.ai/us-al/stat/40-7-14 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §45. https://library.partnertax.ai/us-al/stat/40-7-15 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §46; Acts 1978, 2nd Ex. Sess., No. 135, p. 1868, §2. https://library.partnertax.ai/us-al/stat/40-7-16 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §47. https://library.partnertax.ai/us-al/stat/40-7-17 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §48. https://library.partnertax.ai/us-al/stat/40-7-18 Acts 1967, Ex. Sess., No. 168, p. 214. https://library.partnertax.ai/us-al/stat/40-7-19 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §49; Acts 1980, No. 80-630, p. 1087, §5; Acts 1990, No. 90-535, p. 837, §1. https://library.partnertax.ai/us-al/stat/40-7-20 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §50. https://library.partnertax.ai/us-al/stat/40-7-21 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §51; Acts 1988, 1st Ex. Sess., No. 88-824, p. 265, §17. https://library.partnertax.ai/us-al/stat/40-7-22 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §52. https://library.partnertax.ai/us-al/stat/40-7-23 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §53; Acts 1953, No. 236, p. 302; Acts 1988, 1st Ex. Sess., No. 88-824, p. 265, §1; Acts 1989, No. 89-710, p. 1418. https://library.partnertax.ai/us-al/stat/40-7-24 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §54. https://library.partnertax.ai/us-al/stat/40-7-25 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §55; Acts 1978, 2nd Ex. Sess., No. 135, p. 1868, §3; Act 2007-381, p. 757, §1; Act 2023-499, §§ 1, 2. https://library.partnertax.ai/us-al/stat/40-7-25.1 Acts 1978, 2nd Ex. Sess., No. 135, p. 1868, §4; Acts 1982, No. 82-302, p. 383. https://library.partnertax.ai/us-al/stat/40-7-25.2 Acts 1978, 2nd Ex. Sess., No. 135, p. 1868, §5; Acts 1982, 1st Ex. Sess., No. 82-683, p. 124; Act 2005-193, p. 387, §1. https://library.partnertax.ai/us-al/stat/40-7-25.3 Acts 1978, 2nd Ex. Sess., No. 135, p. 1868, §6. https://library.partnertax.ai/us-al/stat/40-7-25.4 Act 2018-53, §1. https://library.partnertax.ai/us-al/stat/40-7-26 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §56. https://library.partnertax.ai/us-al/stat/40-7-27 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §57. https://library.partnertax.ai/us-al/stat/40-7-28 Acts 1953, No. 317, p. 374. https://library.partnertax.ai/us-al/stat/40-7-29 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §58. https://library.partnertax.ai/us-al/stat/40-7-30 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §59. https://library.partnertax.ai/us-al/stat/40-7-31 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §60. https://library.partnertax.ai/us-al/stat/40-7-32 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §61; Acts 1980, No. 80-630, p. 1087, §6; Acts 1990, No. 90-535, p. 837, §1. https://library.partnertax.ai/us-al/stat/40-7-33 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §62; Acts 1957, No. 453, p. 615. https://library.partnertax.ai/us-al/stat/40-7-34 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §63. https://library.partnertax.ai/us-al/stat/40-7-35 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §64; Acts 1978, 2nd Ex. Sess., No. 135, p. 1868, §7; Acts 1992, No. 92-599, p. 1239, §8. https://library.partnertax.ai/us-al/stat/40-7-36 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §65. https://library.partnertax.ai/us-al/stat/40-7-37 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §66; Acts 1945, No. 413, p. 658, §1; Acts 1951, No. 360, p. 648. https://library.partnertax.ai/us-al/stat/40-7-38 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §67; Acts 1945, No. 413, p. 658, §2; Acts 1951, No. 360, p. 648. https://library.partnertax.ai/us-al/stat/40-7-39 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §68; Acts 1951, No. 360, p. 648. https://library.partnertax.ai/us-al/stat/40-7-40 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §69. https://library.partnertax.ai/us-al/stat/40-7-41 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §70. https://library.partnertax.ai/us-al/stat/40-7-42 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §71; Act 2014-433, p. 1597, §1. https://library.partnertax.ai/us-al/stat/40-7-43 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §72. https://library.partnertax.ai/us-al/stat/40-7-44 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §73. https://library.partnertax.ai/us-al/stat/40-7-45 Code 1923, §6096; Code 1940, T. 51, §74. https://library.partnertax.ai/us-al/stat/40-7-46 Code 1923, §6097; Code 1940, T. 51, §75. https://library.partnertax.ai/us-al/stat/40-7-47 Code 1923, §6099; Code 1940, T. 51, §77. https://library.partnertax.ai/us-al/stat/40-7-48 Code 1923, §6098; Code 1940, T. 51, §76. https://library.partnertax.ai/us-al/stat/40-7-49 Acts 1991, No. 91-694, p. 1340, §7. https://library.partnertax.ai/us-al/stat/40-7-50 Act 2015-208, §1. https://library.partnertax.ai/us-al/stat/40-7-55 Act 2014-415, p. 1520, §1. https://library.partnertax.ai/us-al/stat/40-7-56 Act 2014-415, p. 1520, §2. https://library.partnertax.ai/us-al/stat/40-7-57 Act 2014-415, p. 1520, §3. https://library.partnertax.ai/us-al/stat/40-7-58 Act 2014-415, p. 1520, §4. https://library.partnertax.ai/us-al/stat/40-7-59 Act 2014-415, p. 1520, §5. https://library.partnertax.ai/us-al/stat/40-7-60 Acts 1971, 3rd Ex. Sess., No. 160, p. 4404, §1. https://library.partnertax.ai/us-al/stat/40-7-61 Acts 1971, 3rd Ex. Sess., No. 160, p. 4404, §2. https://library.partnertax.ai/us-al/stat/40-7-62 Acts 1971, 3rd Ex. Sess., No. 160, p. 4404, §3. https://library.partnertax.ai/us-al/stat/40-7-63 Acts 1971, 3rd Ex. Sess., No. 160, p. 4404, §4. https://library.partnertax.ai/us-al/stat/40-7-64 Acts 1971, 3rd Ex. Sess., No. 160, p. 4404, §5. https://library.partnertax.ai/us-al/stat/40-7-65 Acts 1971, 3rd Ex. Sess., No. 160, p. 4404, §6. https://library.partnertax.ai/us-al/stat/40-7-66 Acts 1971, 3rd Ex. Sess., No. 160, p. 4404, §7. https://library.partnertax.ai/us-al/stat/40-7-67 Acts 1971, 3rd Ex. Sess., No. 160, p. 4404, §8. https://library.partnertax.ai/us-al/stat/40-7-68 Acts 1971, 3rd Ex. Sess., No. 160, p. 4404, §9. https://library.partnertax.ai/us-al/stat/40-7-69 Acts 1971, 3rd Ex. Sess., No. 160, p. 4404, §10. https://library.partnertax.ai/us-al/stat/40-7-70 Acts 1971, 3rd Ex. Sess., No. 160, p. 4404, §11. https://library.partnertax.ai/us-al/stat/40-7-71 Acts 1971, 3rd Ex. Sess., No. 160, p. 4404, §12. https://library.partnertax.ai/us-al/stat/40-7-72 Acts 1971, 3rd Ex. Sess., No. 160, p. 4404, §13. https://library.partnertax.ai/us-al/stat/40-7-73 Acts 1971, 3rd Ex. Sess., No. 160, p. 4404, §14. https://library.partnertax.ai/us-al/stat/40-7-74 Acts 1971, 3rd Ex. Sess., No. 160, p. 4404, §15. https://library.partnertax.ai/us-al/stat/40-7-75 Act 97-811, 1st Ex. Sess., §§1, 2. https://library.partnertax.ai/us-al/stat/40-7-90 Acts 1973, No. 1092, p. 1855, §2. https://library.partnertax.ai/us-al/stat/40-9C-9 Act 2023-546, §§ 2, 11. https://library.partnertax.ai/us-al/stat/40-9D-1 Act 2007-199, p. 234, §1. https://library.partnertax.ai/us-al/stat/40-9D-2 Act 2007-199, p. 234, §2. https://library.partnertax.ai/us-al/stat/40-9D-3 Act 2007-199, p. 234, §3. https://library.partnertax.ai/us-al/stat/40-9D-4 Act 2007-199, p. 234, §4. https://library.partnertax.ai/us-al/stat/40-10-1 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §249; Acts 1995, No. 95-408, p. 864, §2. https://library.partnertax.ai/us-al/stat/40-10-2 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §250; Acts 1995, No. 95-408, p. 864, §2. https://library.partnertax.ai/us-al/stat/40-10-3 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §251. https://library.partnertax.ai/us-al/stat/40-10-4 Acts 1935, No. 194, p. 256; Acts 1936, Ex. Sess., No. 180, p. 216; Code 1940, T. 51, §252. https://library.partnertax.ai/us-al/stat/40-10-5 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §253. https://library.partnertax.ai/us-al/stat/40-10-6 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §254; Acts 1995, No. 95-722, p. 1546, §1. https://library.partnertax.ai/us-al/stat/40-10-7 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §254. https://library.partnertax.ai/us-al/stat/40-10-8 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §255. https://library.partnertax.ai/us-al/stat/40-10-9 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §256; Acts 1995, No. 95-408, p. 864, §2. https://library.partnertax.ai/us-al/stat/40-10-10 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §257; Acts 1995, No. 95-408, p. 864, §2. https://library.partnertax.ai/us-al/stat/40-10-11 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §258; Acts 1995, No. 95-408, p. 864, §2. https://library.partnertax.ai/us-al/stat/40-10-12 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §259. https://library.partnertax.ai/us-al/stat/40-10-13 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §260. https://library.partnertax.ai/us-al/stat/40-10-14 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §261; Acts 1953, No. 235, p. 301. https://library.partnertax.ai/us-al/stat/40-10-15 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §262; Act 2021-175, §§1, 2; Act 2021-521, §§1, 2. https://library.partnertax.ai/us-al/stat/40-10-16 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §263. https://library.partnertax.ai/us-al/stat/40-10-17 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §264. https://library.partnertax.ai/us-al/stat/40-10-18 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §265. https://library.partnertax.ai/us-al/stat/40-10-19 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §266; Acts 1995, No. 95-408, p. 864, §2; Act 2009-508, p. 937, §1. https://library.partnertax.ai/us-al/stat/40-10-20 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §267. https://library.partnertax.ai/us-al/stat/40-10-21 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §270; Acts 1988, 1st Ex. Sess., No. 88-824, p. 265, §9. https://library.partnertax.ai/us-al/stat/40-10-22 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §268. https://library.partnertax.ai/us-al/stat/40-10-23 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §269. https://library.partnertax.ai/us-al/stat/40-10-24 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §271. https://library.partnertax.ai/us-al/stat/40-10-25 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §272. https://library.partnertax.ai/us-al/stat/40-10-26 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §273. https://library.partnertax.ai/us-al/stat/40-10-27 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §274; Acts 1980, No. 80-630, p. 1087, §7; Acts 1990, No. 90-535, p. 837, §1. https://library.partnertax.ai/us-al/stat/40-10-28 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §275; Act 2013-370, p. 1328, §§1, 2; Act 2014-442, p. 1653, §1; Act 2017-130, §1; Act 2024-261, §1. https://library.partnertax.ai/us-al/stat/40-10-29 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §276; Acts 1990, No. 90-535, p. 837, §1; Act 2009-508, p. 937, §1. https://library.partnertax.ai/us-al/stat/40-10-30 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §277. https://library.partnertax.ai/us-al/stat/40-10-31 Acts 1943, No. 469, p. 433. https://library.partnertax.ai/us-al/stat/40-10-50 Acts 1935, No. 194, p. 256; Acts 1939, No. 6, p. 3; Code 1940, T. 51, §278. https://library.partnertax.ai/us-al/stat/40-10-51 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §279. https://library.partnertax.ai/us-al/stat/40-10-52 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §280. https://library.partnertax.ai/us-al/stat/40-10-53 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §281. https://library.partnertax.ai/us-al/stat/40-10-54 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §282. https://library.partnertax.ai/us-al/stat/40-10-70 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §283. https://library.partnertax.ai/us-al/stat/40-10-71 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §284. https://library.partnertax.ai/us-al/stat/40-10-72 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §285. https://library.partnertax.ai/us-al/stat/40-10-73 Acts 1935, No. 194, p. 256; Acts 1935, No. 525, p. 1112; Code 1940, T. 51, §286. https://library.partnertax.ai/us-al/stat/40-10-74 Acts 1935, No. 194, p. 256; Acts 1935, No. 528, p. 1114; Code 1940, T. 51, §287. https://library.partnertax.ai/us-al/stat/40-10-75 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §288; Acts 1988, 1st Ex. Sess., No. 88-824, p. 265, §10; Act 2009-508, p. 937, §1; Act 2018-494, §1. https://library.partnertax.ai/us-al/stat/40-10-76 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §289; Acts 1988, 1st Ex. Sess., No. 88-824, p. 265, §11; Act 2009-508, p. 937, §1. https://library.partnertax.ai/us-al/stat/40-10-77 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §290; Acts 1988, 1st Ex. Sess., No. 88-824, p. 265, §12; Act 2009-508, p. 937, §1; Act 2018-494, §1. https://library.partnertax.ai/us-al/stat/40-10-78 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §291; Act 2009-508, p. 937, §1. https://library.partnertax.ai/us-al/stat/40-10-79 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §292. https://library.partnertax.ai/us-al/stat/40-10-80 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §293. https://library.partnertax.ai/us-al/stat/40-10-81 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §294. https://library.partnertax.ai/us-al/stat/40-10-82 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §295; Act 2009-508, p. 937, §1. https://library.partnertax.ai/us-al/stat/40-10-83 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §296; Acts 1988, 1st Ex. Sess., No. 88-824, p. 265, §13; Act 2002-426, p. 1094, §1; Act 2009-508, p. 937, §1; Act 2018-494, §1. https://library.partnertax.ai/us-al/stat/40-10-100 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §297. https://library.partnertax.ai/us-al/stat/40-10-101 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §298. https://library.partnertax.ai/us-al/stat/40-10-102 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §299. https://library.partnertax.ai/us-al/stat/40-10-103 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §300. https://library.partnertax.ai/us-al/stat/40-10-104 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §301. https://library.partnertax.ai/us-al/stat/40-10-105 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §302. https://library.partnertax.ai/us-al/stat/40-10-120 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §303; Act 2009-508, p. 937, §1. https://library.partnertax.ai/us-al/stat/40-10-121 Acts 1935, No. 194, p. 256; Acts 1935, No. 526, p. 1113; Acts 1936, Ex. Sess., No. 54, p. 30; Code 1940, T. 51, §304; Acts 1943, No. 578, p. 580; Acts 1988, 1st Ex. Sess., No. 88-824, p. 265, §14; Act 2018-494, §1. https://library.partnertax.ai/us-al/stat/40-10-122 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §305; Acts 1988, 1st Ex. Sess., No. 88-824, p. 265, §15; Act 2002-426, p. 1094, §1; Act 2009-508, p. 937, §1; Act 2018-494, §1. https://library.partnertax.ai/us-al/stat/40-7-91 Acts 1973, No. 1092, p. 1855, §1. https://library.partnertax.ai/us-al/stat/40-7-92 Acts 1973, No. 1092, p. 1855, §3. https://library.partnertax.ai/us-al/stat/40-7-93 Acts 1973, No. 1092, p. 1855, §4. https://library.partnertax.ai/us-al/stat/40-7-94 Acts 1973, No. 1092, p. 1855, §5. https://library.partnertax.ai/us-al/stat/40-7-95 Acts 1973, No. 1092, p. 1855, §6. https://library.partnertax.ai/us-al/stat/40-7-96 Acts 1973, No. 1092, p. 1855, §7. https://library.partnertax.ai/us-al/stat/40-7-97 Acts 1973, No. 1092, p. 1855, §8. https://library.partnertax.ai/us-al/stat/40-7-98 Acts 1973, No. 1092, p. 1855, §9. https://library.partnertax.ai/us-al/stat/40-7-99 Acts 1975, No. 1129, p. 2223, §1. https://library.partnertax.ai/us-al/stat/40-7-100 Acts 1973, No. 1092, p. 1855, §10. https://library.partnertax.ai/us-al/stat/40-8-1 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §17; Acts 1961, Ex. Sess., No. 153, p. 2101; Acts 1967, No. 502, p. 1215; Acts 1971, 3rd Ex. Sess., No. 166, p. 4416, §1; Acts 1973, No. 1216, p. 2062; Acts 1978, 2nd Ex. Sess., No. 46, p. 1724, §2; Acts 1988, 1st Ex. Sess., No. 88-824, p. 265, §3; Acts 1989, No. 89-639, p. 1249; Acts 1991, No. 91-694, p. 1340, §5; Act 99-399, p. 663, §1; Act 2009-508, p. 937, §1; Act 2011-544, p. 996, §2; Act 2011-710, p. 2192, §1. https://library.partnertax.ai/us-al/stat/40-8-2 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §18. https://library.partnertax.ai/us-al/stat/40-8-3 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §19; Acts 1975, No. 1187, p. 2319, §1. https://library.partnertax.ai/us-al/stat/40-8-4 Acts 1978, 2nd Ex. Sess., No. 46, p. 1724, §3. https://library.partnertax.ai/us-al/stat/40-8-5 Acts 1978, 2nd Ex. Sess., No. 46, p. 1724, §4. https://library.partnertax.ai/us-al/stat/40-9-1 Acts 1935, No. 194, p. 256; Acts 1936-37, Ex. Sess., No. 84, p. 95; Acts 1936-37, Ex. Sess., No. 177, p. 208; Code 1940, T. 51, §2; Acts 1947, No. 639, p. 491; Acts 1951, No. 953, p. 1626; Acts 1957, No. 115, p. 160; Acts 1963, No. 519, p. 1107, §1; Acts 1965, No. 549, p. 811; Acts 1966, Ex. Sess., No. 230, p. 351; Acts 1969, No. 1137, p. 2123; Acts 1973, No. 490, p. 714; Acts 1973, No. 1167, p. 1960; Acts 1975, No. 1048, p. 2103, §1; Acts 1978, No. 672, p. 967; Acts 1978, 2nd Ex. Sess., No. 47, https://library.partnertax.ai/us-al/stat/40-9-1.1 Acts 1982, No. 82-496, p. 824, §§1, 2. https://library.partnertax.ai/us-al/stat/40-9-1.2 Act 2019-479, §1. https://library.partnertax.ai/us-al/stat/40-9-2 Acts 1949, No. 225, p. 323. https://library.partnertax.ai/us-al/stat/40-9-3 Acts 1965, No. 457, p. 659. https://library.partnertax.ai/us-al/stat/40-9-4 Acts 1971, No. 2405, p. 3838. https://library.partnertax.ai/us-al/stat/40-9-5 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §10. https://library.partnertax.ai/us-al/stat/40-9-6 Acts 1975, No. 788, p. 1574, §§1-3. https://library.partnertax.ai/us-al/stat/40-9-7 Acts 1975, No. 838, p. 1673, §§1-3. https://library.partnertax.ai/us-al/stat/40-9-8 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §11. https://library.partnertax.ai/us-al/stat/40-9-9 Acts 1919, No. 180, p. 176; Code 1923, §7192; Code 1940, T. 51, §12; Acts 1957, No. 753, p. 1188. https://library.partnertax.ai/us-al/stat/40-9-10 Acts 1959, 1st Ex. Sess., No. 73, p. 125. https://library.partnertax.ai/us-al/stat/40-9-11 Acts 1962, Ex. Sess., No. 156, p. 199. https://library.partnertax.ai/us-al/stat/40-9-12 Acts 1961, Ex. Sess., No. 47, p. 1904; Acts 1963, No. 297, p. 768; Acts 1964, 1st Ex. Sess., No. 256, p. 352; Acts 1964, 1st Ex. Sess., No. 259, p. 358; Acts 1965, No. 864, p. 1611; Acts 1966, Ex. Sess., No. 261, p. 403, §1; Acts 1967, No. 761, p. 1616, §1; Acts 1969, No. 1102, p. 2038; Acts 1969, No. 1250, p. 2352, §§1, 2; Acts 1971, No. 1202, p. 2087; Acts 1971, No. 1591, p. 2722; Acts 1971, No. 1944, p. 3140; Acts 1971, No. 2080, p. 3350; Acts 1984, No. 84-664, p. 1331; Acts 1992, No. 92-186, https://library.partnertax.ai/us-al/stat/40-9-12.1 Act 2018-198, §1. https://library.partnertax.ai/us-al/stat/40-9-13 Acts 1973, No. 1204, p. 2026; Acts 1984, 1st Ex. Sess., No. 84-739, p. 80. https://library.partnertax.ai/us-al/stat/40-9-14 Acts 1927, No. 121, p. 85; Code 1940, T. 51, §13. https://library.partnertax.ai/us-al/stat/40-9-14.1 Act 2013-205, p. 439, §§1, 2; Act 2018-234, §1; Act 2021-298, §2; Act 2021-372, §1. https://library.partnertax.ai/us-al/stat/40-9-14.2 Act 2021-298, §1. https://library.partnertax.ai/us-al/stat/40-9-14.3 Act 2023-526, §1. https://library.partnertax.ai/us-al/stat/40-9-15 Code 1907, §2072; Code 1923, §3028; Code 1940, T. 51, §14. https://library.partnertax.ai/us-al/stat/40-9-16 Acts 1945, No. 127, p. 115. https://library.partnertax.ai/us-al/stat/40-9-17 Acts 1950, 5th Ex. Sess., No. 40, p. 85. https://library.partnertax.ai/us-al/stat/40-9-18 Acts 1959, No. 548, p. 1355. https://library.partnertax.ai/us-al/stat/40-9-19 Acts 1936-37, Ex. Sess., No. 107, p. 113; Acts 1939, No. 488, p. 702; Code 1940, T. 51, §15; Acts 1971, 1st Ex. Sess., No. 125, p. 207, §1; Acts 1973, No. 1212, p. 2048, §1; Acts 1978, 2nd Ex. Sess., No. 48, p. 1734, §1; Acts 1978, 2nd Ex. Sess., No. 91, p. 1785; Acts 1980, No. 80-731, p. 1476; Acts 1981, No. 81-579, p. 965; Acts 1982, 2nd Ex. Sess., No. 82-789, p. 294, §1; Acts 1986, No. 86-530, p. 1026; Act 2011-710, p. 2192, §1; Act 2012-313, p. 708, §1; Act 2013-295, p. 1003, §2; Act 2019-32 https://library.partnertax.ai/us-al/stat/40-9-19.1 Acts 1991, No. 91-563, p. 1043, §§1, 2. https://library.partnertax.ai/us-al/stat/40-9-20 Acts 1957, No. 557, p. 776. https://library.partnertax.ai/us-al/stat/40-9-21 Acts 1973, No. 1000, p. 1532; Acts 1978, 2nd Ex. Sess., No. 48, p. 1734, §2; Acts 1979, Ex. 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Sess., No. 127, p. 142; Code 1940, T. 51, §16; Acts 1943, No. 191, p. 181. https://library.partnertax.ai/us-al/stat/40-9-25 Acts 1984, No. 84-187, p. 294. https://library.partnertax.ai/us-al/stat/40-9-25.1 Acts 1994, No. 94-212, p. 298, §1. https://library.partnertax.ai/us-al/stat/40-9-25.2 Acts 1995, No. 95-394, p. 805, §1. https://library.partnertax.ai/us-al/stat/40-9-25.3 Acts 1995, No. 95-586, p. 1245, §1. https://library.partnertax.ai/us-al/stat/40-9-25.4 Acts 1995, No. 95-654, p. 1367, §1. https://library.partnertax.ai/us-al/stat/40-9-25.5 Acts 1995, No. 95-724, p. 1548, §1. https://library.partnertax.ai/us-al/stat/40-9-25.6 Acts 1996, No. 96-426, p. 541, §1. https://library.partnertax.ai/us-al/stat/40-9-25.7 Acts 1996, No. 96-466, p. 580, §1. https://library.partnertax.ai/us-al/stat/40-9-25.8 Acts 1996, No. 96-745, p. 1306 §1. https://library.partnertax.ai/us-al/stat/40-9-25.9 Acts 1997, No. 97-420, p. 709, §1. https://library.partnertax.ai/us-al/stat/40-9-25.10 Acts 1997, No. 97-709, p. 1460, §1. https://library.partnertax.ai/us-al/stat/40-9-25.11 Acts 1997, No. 97-943, 1st Ex. Sess., p. 514, §1. https://library.partnertax.ai/us-al/stat/40-9-25.12 Act 98-380, p. 715, §1. https://library.partnertax.ai/us-al/stat/40-9-25.13 Act 2006-250, §1. https://library.partnertax.ai/us-al/stat/40-9-25.14 Act 2006-556, §1. https://library.partnertax.ai/us-al/stat/40-9-25.15 Act 2006-615, §1. https://library.partnertax.ai/us-al/stat/40-9-25.16 Act 2007-453, p. 938, §§1, 2. https://library.partnertax.ai/us-al/stat/40-9-25.17 Act 2010-749, p. 1901, §1. https://library.partnertax.ai/us-al/stat/40-9-25.18 Act 2012-513, p. 1529, §1. https://library.partnertax.ai/us-al/stat/40-9-25.19 Act 2013-170, p. 317, §§1, 2. https://library.partnertax.ai/us-al/stat/40-9-25.20 Act 2014-407, p. 1505, §1. https://library.partnertax.ai/us-al/stat/40-9-25.21 Act 2016-246, §1. https://library.partnertax.ai/us-al/stat/40-9-25.22 Act 2017-386, §1. https://library.partnertax.ai/us-al/stat/40-9-25.23 Act 2022-350, §1. https://library.partnertax.ai/us-al/stat/40-9-25.24 Act 2026-269, §2. https://library.partnertax.ai/us-al/stat/40-9-26 Acts 1984, No. 84-611, p. 1251. https://library.partnertax.ai/us-al/stat/40-9-26.1 Act 2019-474, §1. https://library.partnertax.ai/us-al/stat/40-9-26.2 Act 2021-170, §1. https://library.partnertax.ai/us-al/stat/40-9-26.3 Act 2021-496, §1. https://library.partnertax.ai/us-al/stat/40-9-27 Acts 1985, p. 960, No. 85-630. https://library.partnertax.ai/us-al/stat/40-9-27.1 Act 2012-309, p. 680, §1. https://library.partnertax.ai/us-al/stat/40-9-28 Acts 1990, No. 90-566, p. 963. https://library.partnertax.ai/us-al/stat/40-9-29 Acts 1992, No. 92-603, p. 1251, §1. https://library.partnertax.ai/us-al/stat/40-9-30 Acts 1993, No. 93-353, p. 548, §§1-3; Act 2014-453, p. 1685, §1; Act 2024-391, §1. https://library.partnertax.ai/us-al/stat/40-9-31 Acts 1996, No. 96-653, p. 1050, §1. https://library.partnertax.ai/us-al/stat/40-9-31.1 Act 2021-130, §1; Act 2025-329, §1. https://library.partnertax.ai/us-al/stat/40-9-32 Act 99-665, 2nd Sp. Sess., p. 131, §8. https://library.partnertax.ai/us-al/stat/40-9-33 Act 2000-684, p. 1389, §1. https://library.partnertax.ai/us-al/stat/40-9-34 Act 2005-305, 1st Sp. Sess., §§2-5; Act 2010-219, p. 362, §1. https://library.partnertax.ai/us-al/stat/40-9-35 Act 2009-660, p. 2028, §1. https://library.partnertax.ai/us-al/stat/40-9-36 Act 2009-717, p. 2115, §1. https://library.partnertax.ai/us-al/stat/40-9-37 Act 2012-486, p. 1399, §§1, 2. https://library.partnertax.ai/us-al/stat/40-9-38 Act 2012-544, p. 1613, §1. https://library.partnertax.ai/us-al/stat/40-9-39 Act 2013-442, p. 1761, §1. https://library.partnertax.ai/us-al/stat/40-9-39.1 Act 2013-443, p. 1761, §1. https://library.partnertax.ai/us-al/stat/40-9-39.2 Act 2021-374, §1. https://library.partnertax.ai/us-al/stat/40-9-39.3 Act 2021-374, §2. https://library.partnertax.ai/us-al/stat/40-9-39.4 Act 2021-374, §3. https://library.partnertax.ai/us-al/stat/40-9-39.41 Act 2026-510, §1. https://library.partnertax.ai/us-al/stat/40-9-60 Act 2015-534, 1st Sp. Sess., p. 1898, §1; Act 2021-298, §2; Act 2024-391, §1. https://library.partnertax.ai/us-al/stat/40-9-61 Act 2015-534, 1st Sp. Sess., p. 1898, §2; Act 2022-373, §1. https://library.partnertax.ai/us-al/stat/40-9A-1 Acts 1992, No. 92-598, §1. https://library.partnertax.ai/us-al/stat/40-9A-2 Acts 1992, No. 92-598, p. 1235, §2. https://library.partnertax.ai/us-al/stat/40-9A-3 Acts 1992, No. 92-598, p. 1235, §3. https://library.partnertax.ai/us-al/stat/40-9A-4 Acts 1992, No. 92-598, p. 1235, §4. https://library.partnertax.ai/us-al/stat/40-9A-5 Acts 1992, No. 92-598, p. 1235, §5. https://library.partnertax.ai/us-al/stat/40-9A-6 Acts 1992, No. 92-598, p. 1235, §6. https://library.partnertax.ai/us-al/stat/40-9B-1 Acts 1992, No. 92-599, p. 1239, §1. https://library.partnertax.ai/us-al/stat/40-9B-2 Acts 1992, No. 92-599, p. 1239, §2. https://library.partnertax.ai/us-al/stat/40-9B-3 Acts 1992, No. 92-599, p. 1239, §3; Acts 1995, No. 95-321, p. 683, §1; Acts 1996, No. 96-647, p. 1030, §1; Act 2001-503, p. 886, §12; Act 2006-633, p. 1728, §1; Act 2008-275, p. 402, §4; Act 2009-722, p. 2143, §2; Act 2012-54, p. 76, §1; Act 2012-210, p. 351, §2; Act 2012-436, p. 1215, §2; Act 2015-24, §3. https://library.partnertax.ai/us-al/stat/40-9B-4 Acts 1992, No. 92-599, p. 1239, §4; Act 2008-275, p. 402, §4; Act 2012-210, p. 351, §2. https://library.partnertax.ai/us-al/stat/40-9B-4.1 Act 2012-210, p. 351, §3; Act 2018-475, §1; Act 2023-34, §2. https://library.partnertax.ai/us-al/stat/40-9B-5 Acts 1992, No. 92-599, p. 1239, §5; Act 2002-265, p. 548, §1; Act 2006-578, p. 1520, §1; Act 2015-24, §3; Act 2016-403, §1; Act 2016-405, §1. https://library.partnertax.ai/us-al/stat/40-9B-6 Acts 1992, No. 92-599, p. 1239, §6; Act 2001-503, p. 886, §123. https://library.partnertax.ai/us-al/stat/40-9B-7 Acts 1992, No. 92-599, p. 1239, §7. https://library.partnertax.ai/us-al/stat/40-9B-8 Act 98-600, p. 1313, §1; Act 2002-265, p. 548, §1. https://library.partnertax.ai/us-al/stat/40-9B-9 Act 2001-503, p. 886, §14. https://library.partnertax.ai/us-al/stat/40-9B-10 Act 2003-503, p. 1523, §1. https://library.partnertax.ai/us-al/stat/40-9B-11 Act 2008-275, p. 402, §5. https://library.partnertax.ai/us-al/stat/40-9B-12 Act 2008-275, p. 402, §12. https://library.partnertax.ai/us-al/stat/40-9B-13 Act 2011-709, p. 2191, §§1, 2(a); Act 2012-524, p. 1552, §1. https://library.partnertax.ai/us-al/stat/40-9C-1 Act 2004-245, p. 334, §1. https://library.partnertax.ai/us-al/stat/40-9C-2 Act 2004-245, p. 334, §2. https://library.partnertax.ai/us-al/stat/40-9C-3 Act 2004-245, p. 334, §3. https://library.partnertax.ai/us-al/stat/40-9C-4 Act 2004-245, p. 334, §4. https://library.partnertax.ai/us-al/stat/40-9C-5 Act 2004-245, p. 334, §5. https://library.partnertax.ai/us-al/stat/40-9C-6 Act 2004-245, p. 334, §6. https://library.partnertax.ai/us-al/stat/40-9C-7 Act 2004-245, p. 334, §7. https://library.partnertax.ai/us-al/stat/40-9C-8 Act 2004-245, p. 334, §8. https://library.partnertax.ai/us-al/stat/40-12-79 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §491. https://library.partnertax.ai/us-al/stat/40-12-80 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §492; Act 2001-454, p. 595, §1. https://library.partnertax.ai/us-al/stat/40-12-81 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §493; Acts 1943, No. 418, p. 384. https://library.partnertax.ai/us-al/stat/40-12-82 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §494. https://library.partnertax.ai/us-al/stat/40-12-83 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §495; Acts 1953, No. 680, p. 934. https://library.partnertax.ai/us-al/stat/40-12-84 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §496; Acts 1953, No. 749, p. 1012. https://library.partnertax.ai/us-al/stat/40-12-85 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §497. https://library.partnertax.ai/us-al/stat/40-12-86 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §498. https://library.partnertax.ai/us-al/stat/40-12-87 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §499; Acts 1947, No. 136, p. 44. https://library.partnertax.ai/us-al/stat/40-12-88 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §500. https://library.partnertax.ai/us-al/stat/40-12-89 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §501; Acts 1953, No. 468, p. 584; Acts 1963, No. 566, p. 1189. https://library.partnertax.ai/us-al/stat/40-12-90 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §502; Acts 1943, No. 419, p. 385. https://library.partnertax.ai/us-al/stat/40-12-91 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §503. https://library.partnertax.ai/us-al/stat/40-12-92 Acts 1935, No. 194, p. 256; Acts 1935, No. 435, p. 914; Code 1940, T. 51, §504; Acts 1953, No. 814, p. 1096; Acts 1961, Ex. Sess., No. 59, p. 1927. https://library.partnertax.ai/us-al/stat/40-12-93 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §505. https://library.partnertax.ai/us-al/stat/40-12-94 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §506. https://library.partnertax.ai/us-al/stat/40-12-95 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §507. https://library.partnertax.ai/us-al/stat/40-12-96 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §509. https://library.partnertax.ai/us-al/stat/40-12-97 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §511. https://library.partnertax.ai/us-al/stat/40-12-98 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §512. https://library.partnertax.ai/us-al/stat/40-12-99 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §522. https://library.partnertax.ai/us-al/stat/40-12-100 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §524. https://library.partnertax.ai/us-al/stat/40-12-101 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §525. https://library.partnertax.ai/us-al/stat/40-12-102 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §526. https://library.partnertax.ai/us-al/stat/40-12-103 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §527. https://library.partnertax.ai/us-al/stat/40-12-104 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §528. https://library.partnertax.ai/us-al/stat/40-12-105 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §529. https://library.partnertax.ai/us-al/stat/40-12-106 Acts 1935, No. 194, p. 256; Acts 1935, No. 402, p. 876; Acts 1939, No. 604, p. 968; Code 1940, T. 51, §531. https://library.partnertax.ai/us-al/stat/40-12-107 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §532. https://library.partnertax.ai/us-al/stat/40-12-108 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §533. https://library.partnertax.ai/us-al/stat/40-12-109 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §534. https://library.partnertax.ai/us-al/stat/40-12-110 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §535. https://library.partnertax.ai/us-al/stat/40-12-111 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §510; Acts 1967, No. 412, p. 1068. https://library.partnertax.ai/us-al/stat/40-12-112 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §536. https://library.partnertax.ai/us-al/stat/40-12-113 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §538. https://library.partnertax.ai/us-al/stat/40-12-114 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §539. https://library.partnertax.ai/us-al/stat/40-12-115 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §540. https://library.partnertax.ai/us-al/stat/40-12-116 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §541; Act 2011-633, p. 1507, §2. https://library.partnertax.ai/us-al/stat/40-12-117 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §542; Acts 1953, No. 760, p. 1022. https://library.partnertax.ai/us-al/stat/40-12-118 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §543; Acts 1950, 5th Ex. Sess., No. 41, p. 85. https://library.partnertax.ai/us-al/stat/40-12-119 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §544. https://library.partnertax.ai/us-al/stat/40-12-120 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §545; Acts 1971, 1st Ex. Sess., No. 132, p. 213. https://library.partnertax.ai/us-al/stat/40-12-121 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §546; Acts 1945, No. 460, p. 693. https://library.partnertax.ai/us-al/stat/40-12-122 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §547. https://library.partnertax.ai/us-al/stat/40-12-123 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §548. https://library.partnertax.ai/us-al/stat/40-12-124 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §549. https://library.partnertax.ai/us-al/stat/40-12-125 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §551. https://library.partnertax.ai/us-al/stat/40-12-126 Acts 1935, No. 194, p. 256; Acts 1936-37, Ex. Sess., No. 181, p. 210; Code 1940, T. 51, §552; Acts 1957, No. 379, p. 508. https://library.partnertax.ai/us-al/stat/40-12-127 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §554. https://library.partnertax.ai/us-al/stat/40-12-128 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §556; Acts 1943, No. 525, p. 491. https://library.partnertax.ai/us-al/stat/40-12-129 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §557. https://library.partnertax.ai/us-al/stat/40-12-130 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §558. https://library.partnertax.ai/us-al/stat/40-12-131 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §559. https://library.partnertax.ai/us-al/stat/40-12-132 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §560. https://library.partnertax.ai/us-al/stat/40-12-133 Acts 1935, No. 429, p. 901; Code 1940, T. 51, §561. https://library.partnertax.ai/us-al/stat/40-12-134 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §563. https://library.partnertax.ai/us-al/stat/40-12-135 Acts 1935, No. 194, p. 256; Acts 1936-37, Ex. 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Sess., No. 43, p. 26; Code 1940, T. 51, §568; Acts 1961, No. 721, p. 1030. https://library.partnertax.ai/us-al/stat/40-12-140 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §569; Acts 1967, No. 213, p. 577. https://library.partnertax.ai/us-al/stat/40-12-141 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §570. https://library.partnertax.ai/us-al/stat/40-12-142 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §571. https://library.partnertax.ai/us-al/stat/40-12-7 Acts 1971, No. 346, p. 634, §3; Act 2018-150, §1. https://library.partnertax.ai/us-al/stat/40-12-8 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §833. https://library.partnertax.ai/us-al/stat/40-12-9 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §834. https://library.partnertax.ai/us-al/stat/40-12-10 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §835; Acts 1951, No. 610, p. 1053; Acts 1990, No. 90-558, p. 948. https://library.partnertax.ai/us-al/stat/40-12-11 Acts 1943, No. 122, p. 123; Acts 1961, Ex. 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Sess., No. 124, p. 82; Code 1940, T. 51, §842. https://library.partnertax.ai/us-al/stat/40-12-18 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §843. https://library.partnertax.ai/us-al/stat/40-12-19 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §844. https://library.partnertax.ai/us-al/stat/40-12-20 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §845. https://library.partnertax.ai/us-al/stat/40-12-21 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §846. https://library.partnertax.ai/us-al/stat/40-12-22 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §847; Acts 1951, No. 854, p. 1483; Acts 1977, No. 165, p. 224; Acts 1984, No. 84-446, p. 1040, §7. https://library.partnertax.ai/us-al/stat/40-12-23 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §848; Acts 1943, No. 544, p. 533; Acts 1992, No. 92-186, p. 349, §23. https://library.partnertax.ai/us-al/stat/40-12-24 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §849; Acts 1943, No. 544, p. 533; Acts 1992, No. 92-186, p. 349, §24. https://library.partnertax.ai/us-al/stat/40-12-25 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §850. https://library.partnertax.ai/us-al/stat/40-12-26 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §851. https://library.partnertax.ai/us-al/stat/40-12-27 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §837. https://library.partnertax.ai/us-al/stat/40-12-28 Acts 1935, No. 500, p. 1078; Code 1940, T. 51, §911. https://library.partnertax.ai/us-al/stat/40-12-29 Acts 1991, No. 91-321, p. 595, §2. https://library.partnertax.ai/us-al/stat/40-12-30 Acts 1991, No. 91-321, p. 595, §3; Act 2014-430, p. 1581, §1. https://library.partnertax.ai/us-al/stat/40-12-31 Act 2001-383, p. 488, §1. https://library.partnertax.ai/us-al/stat/40-12-40 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §450. https://library.partnertax.ai/us-al/stat/40-12-41 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §451. https://library.partnertax.ai/us-al/stat/40-12-42 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §452. https://library.partnertax.ai/us-al/stat/40-12-43 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §453. https://library.partnertax.ai/us-al/stat/40-12-43.1 Act 98-191, p. 297, §6. https://library.partnertax.ai/us-al/stat/40-12-44 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §454. https://library.partnertax.ai/us-al/stat/40-12-45 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §456. https://library.partnertax.ai/us-al/stat/40-12-46 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §457; Acts 1951, No. 582, p. 1017; Acts 1955, 2nd Ex. Sess., No. 71, p. 184. https://library.partnertax.ai/us-al/stat/40-12-47 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §458. https://library.partnertax.ai/us-al/stat/40-12-48 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §459. https://library.partnertax.ai/us-al/stat/40-12-49 Acts 1935, No. 194, p. 256; Acts 1939, No. 551, p. 871; Code 1940, T. 51, §460; Acts 1951, No. 186, p. 437; Acts 1959, No. 156, p. 682; Acts 1966, Ex. Sess., No. 287, p. 430; Acts 1971, No. 958, p. 1716; Acts 1979, Ex. Sess., No. 79-27, p. 37; Acts 1985, 1st Ex. Sess., No. 85-119; Acts 1992, No. 92-600, p. 1246, §1; Act 2006-525, p. 1221, §1; Act 2012-475, p. 1318, §1. https://library.partnertax.ai/us-al/stat/40-12-50 2026-06-25 https://library.partnertax.ai/us-al/stat/40-12-51 Acts 1939, No. 370, p. 497; Code 1940, T. 51, §462. https://library.partnertax.ai/us-al/stat/40-12-53 Acts 1935, No. 194, p. 256; Acts 1939, No. 596, p. 966; Code 1940, T. 51, §465; Acts 1959, No. 476, p. 1195. https://library.partnertax.ai/us-al/stat/40-12-54 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §466. https://library.partnertax.ai/us-al/stat/40-12-55 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §467. https://library.partnertax.ai/us-al/stat/40-12-56 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §468. https://library.partnertax.ai/us-al/stat/40-12-57 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §469. https://library.partnertax.ai/us-al/stat/40-12-58 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §470. https://library.partnertax.ai/us-al/stat/40-12-59 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §471. https://library.partnertax.ai/us-al/stat/40-12-60 Acts 1935, No. 194, p. 256; Acts 1939, No. 597, p. 967; Code 1940, T. 51, §472; Acts 1943, No. 567, p. 569. https://library.partnertax.ai/us-al/stat/40-12-61 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §473. https://library.partnertax.ai/us-al/stat/40-12-62 Acts 1935, No. 194, p. 256; Acts 1936-37, Ex. Sess., No. 156, p. 178; Code 1940, T. 51, §474; Act 2002-256, p. 537, §1. https://library.partnertax.ai/us-al/stat/40-12-63 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §475. https://library.partnertax.ai/us-al/stat/40-12-64 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §477. https://library.partnertax.ai/us-al/stat/40-12-65 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §476; Acts 1945, No. 504, p. 729; Acts 1953, No. 704, p. 960. https://library.partnertax.ai/us-al/stat/40-12-66 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §478. https://library.partnertax.ai/us-al/stat/40-12-67 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §479. https://library.partnertax.ai/us-al/stat/40-12-68 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §480. https://library.partnertax.ai/us-al/stat/40-12-69 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §482. https://library.partnertax.ai/us-al/stat/40-12-70 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §483. https://library.partnertax.ai/us-al/stat/40-12-71 Acts 1969, No. 269, p. 599, §§1-3. https://library.partnertax.ai/us-al/stat/40-12-72 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §484. https://library.partnertax.ai/us-al/stat/40-12-73 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §485. https://library.partnertax.ai/us-al/stat/40-12-74 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §486; Acts 1953, No. 745, p. 1008; Acts 1967, No. 411, p. 1067. https://library.partnertax.ai/us-al/stat/40-12-75 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §487. https://library.partnertax.ai/us-al/stat/40-12-76 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §488. https://library.partnertax.ai/us-al/stat/40-12-77 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §489. https://library.partnertax.ai/us-al/stat/40-12-78 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §490. https://library.partnertax.ai/us-al/stat/40-10-123 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §306. https://library.partnertax.ai/us-al/stat/40-10-124 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §307. https://library.partnertax.ai/us-al/stat/40-10-125 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §308. https://library.partnertax.ai/us-al/stat/40-10-126 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §309. https://library.partnertax.ai/us-al/stat/40-10-127 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §310; Acts 1993, No. 93-717, p. 1402, §1. https://library.partnertax.ai/us-al/stat/40-10-128 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §311. https://library.partnertax.ai/us-al/stat/40-10-129 Acts 1935, No. 194, p. 256; Acts 1936, Ex. Sess., No. 125, p. 83; Code 1940, T. 51, §312; Acts 1943, No. 579, p. 582; Acts 1995, No. 95-408, p. 864, §2. https://library.partnertax.ai/us-al/stat/40-10-130 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §313. https://library.partnertax.ai/us-al/stat/40-10-131 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §314. https://library.partnertax.ai/us-al/stat/40-10-132 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §315; Acts 1988, 1st Ex. Sess., No. 88-824, p. 265, §16; Act 2002-426, p. 1094, §1; Act 2013-249, p. 610, §1; Act 2024-83, §1. https://library.partnertax.ai/us-al/stat/40-10-133 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §316. https://library.partnertax.ai/us-al/stat/40-10-134 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §317; Acts 1995, No. 95-408, p. 864, §2; Act 2024-83, §1. https://library.partnertax.ai/us-al/stat/40-10-135 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §318. https://library.partnertax.ai/us-al/stat/40-10-136 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §319. https://library.partnertax.ai/us-al/stat/40-10-137 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §320. https://library.partnertax.ai/us-al/stat/40-10-138 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §321. https://library.partnertax.ai/us-al/stat/40-10-139 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §322. https://library.partnertax.ai/us-al/stat/40-10-140 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §323. https://library.partnertax.ai/us-al/stat/40-10-141 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §325. https://library.partnertax.ai/us-al/stat/40-10-142 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §326. https://library.partnertax.ai/us-al/stat/40-10-143 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §327. https://library.partnertax.ai/us-al/stat/40-10-160 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §328. https://library.partnertax.ai/us-al/stat/40-10-161 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §329. https://library.partnertax.ai/us-al/stat/40-10-162 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §330. https://library.partnertax.ai/us-al/stat/40-10-163 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §331. https://library.partnertax.ai/us-al/stat/40-10-164 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §332. https://library.partnertax.ai/us-al/stat/40-10-165 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §333. https://library.partnertax.ai/us-al/stat/40-10-166 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §334. https://library.partnertax.ai/us-al/stat/40-10-180 Acts 1995, No. 95-408, p. 864, §1; Act 2018-577, §1; Act 2022-208, §1. https://library.partnertax.ai/us-al/stat/40-10-181 Acts 1995, No. 95-408, p. 864, §3; Act 2018-577, §1. https://library.partnertax.ai/us-al/stat/40-10-182 Acts 1995, No. 95-408, p. 864, §4; Act 2018-577, §1; Act 2022-208, §1; Act 2024-324, §1. https://library.partnertax.ai/us-al/stat/40-10-183 Acts 1995, No. 95-408, p. 864, §5; Act 2018-577, §1; Act 2022-208, §1; Act 2024-324, §1. https://library.partnertax.ai/us-al/stat/40-10-184 Acts 1995, No. 95-408, p. 864, §6; Act 2018-577, §1; Act 2024-324, §1. https://library.partnertax.ai/us-al/stat/40-10-185 Acts 1995, No. 95-408, p. 864, §7; Act 2018-577, §1; Act 2022-208, §1. https://library.partnertax.ai/us-al/stat/40-10-186 Acts 1995, No. 95-408, p. 864, §8; Act 2018-577, §1; Act 2022-208, §1; Act 2024-324, §1. https://library.partnertax.ai/us-al/stat/40-10-187 Acts 1995, No. 95-408, p. 864, §9; Act 2018-577, §1; Act 2022-208, §1; Act 2024-324, §1. https://library.partnertax.ai/us-al/stat/40-10-188 Acts 1995, No. 95-408, p. 864, §10; Act 2018-577, §1; Act 2022-208, §1. https://library.partnertax.ai/us-al/stat/40-10-189 Acts 1995, No. 95-408, p. 864, §11; Act 2018-577, §1. https://library.partnertax.ai/us-al/stat/40-10-190 Acts 1995, No. 95-408, p. 864, §12; Act 2018-577, §1. https://library.partnertax.ai/us-al/stat/40-10-191 Acts 1995, No. 95-408, p. 864, §13; Act 2018-577, §1; Act 2022-208, §1; Act 2024-324, §1. https://library.partnertax.ai/us-al/stat/40-10-192 Acts 1995, No. 95-408, p. 864, §14; Act 2018-577, §1. https://library.partnertax.ai/us-al/stat/40-10-193 Acts 1995, No. 95-408, p. 864, §15; Act 2018-577, §1; Act 2022-208, §1;Act 2024-324, §1. https://library.partnertax.ai/us-al/stat/40-10-194 Acts 1995, No. 95-408, p. 864, §16; Act 2018-577, §1; Act 2022-208, §1. https://library.partnertax.ai/us-al/stat/40-10-195 Acts 1995, No. 95-408, p. 864, §17; Act 2018-577, §1. https://library.partnertax.ai/us-al/stat/40-10-196 Acts 1995, No. 95-408, p. 864, §18; Act 2018-577, §1. https://library.partnertax.ai/us-al/stat/40-10-197 Acts 1995, No. 95-408, p. 864, §19; Act 2018-577, §1; Act 2022-208, §1; Act 2024-261, §1. https://library.partnertax.ai/us-al/stat/40-10-198 Acts 1995, No. 95-408, p. 864, §20; Act 2018-577, §1; Act 2024-324, §1; Act 2025-348, §2. https://library.partnertax.ai/us-al/stat/40-10-199 Act 2018-577, §2; Act 2024-324, §1; Act 2025-348, §2. https://library.partnertax.ai/us-al/stat/40-10-200 Act 2018-577, §2; Act 2024-324, §1. https://library.partnertax.ai/us-al/stat/40-10-201 Act 2022-208, §2. https://library.partnertax.ai/us-al/stat/40-10-202 Act 2024-324, §2. https://library.partnertax.ai/us-al/stat/40-11-1 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §21; Acts 1967, No. 240, p. 619; Acts 1973, No. 1007, p. 1542, §1; Acts 1977, No. 698, p. 1233; Acts 1988, 1st Ex. Sess., No. 88-824, p. 265, §4; Acts 1991, No. 91-694, p. 1340, §4; Act 99-665, 2nd Sp. Sess., p. 131, §9. https://library.partnertax.ai/us-al/stat/40-11-2 Acts 1939, No. 65, p. 95; Code 1940, T. 51, §22. https://library.partnertax.ai/us-al/stat/40-11-3 Acts 1945, No. 485, p. 722. https://library.partnertax.ai/us-al/stat/40-11-4 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §23. https://library.partnertax.ai/us-al/stat/40-11-5 Acts 1986, Ex. Sess., No. 86-647, p. 29. https://library.partnertax.ai/us-al/stat/40-11-6 Act 2021-429, §2. https://library.partnertax.ai/us-al/stat/40-12-1 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §830. https://library.partnertax.ai/us-al/stat/40-12-2 Acts 1935, No. 194, p. 256; Acts 1939, No. 18, p. 16; Code 1940, T. 51, §831; Acts 1943, No. 546, p. 535; Acts 1951, No. 700, p. 1208; Acts 1984, No. 84-446, p. 1040, §7. https://library.partnertax.ai/us-al/stat/40-12-3 Acts 1955, No. 572, p. 1248. https://library.partnertax.ai/us-al/stat/40-12-4 Acts 1969, Ex. Sess., No. 34, p. 85; Acts 1969, No. 688, p. 1226; Acts 1988, No. 88-336, p. 512, §1; Acts 1989, No. 89-691, p. 1358, §3; Acts 1995, No. 95-314, p. 634, §51; Act 2018-150, §1. https://library.partnertax.ai/us-al/stat/40-12-4.1 Acts 1988, No. 88-336, p. 512, §2. https://library.partnertax.ai/us-al/stat/40-12-5 Acts 1971, No. 346, p. 634, §1. https://library.partnertax.ai/us-al/stat/40-12-6 Acts 1971, No. 346, p. 634, §2. https://library.partnertax.ai/us-al/stat/40-12-143 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §572; Act 2013-283, p. 938, §3; Act 2015-341, §1. https://library.partnertax.ai/us-al/stat/40-12-144 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §573; Acts 1951, No. 978, p. 1653. https://library.partnertax.ai/us-al/stat/40-12-145 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §574. https://library.partnertax.ai/us-al/stat/40-12-146 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §575. https://library.partnertax.ai/us-al/stat/40-12-147 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §577. https://library.partnertax.ai/us-al/stat/40-12-148 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §578. https://library.partnertax.ai/us-al/stat/40-12-149 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §580. https://library.partnertax.ai/us-al/stat/40-12-150 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §581. https://library.partnertax.ai/us-al/stat/40-12-151 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §582. https://library.partnertax.ai/us-al/stat/40-12-152 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §583. https://library.partnertax.ai/us-al/stat/40-12-153 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §584. https://library.partnertax.ai/us-al/stat/40-12-154 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §585; Acts 1945, No. 311, p. 503. https://library.partnertax.ai/us-al/stat/40-12-155 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §586. https://library.partnertax.ai/us-al/stat/40-12-156 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §587. https://library.partnertax.ai/us-al/stat/40-12-157 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §588. https://library.partnertax.ai/us-al/stat/40-12-158 Acts 1935, No. 194, p. 256; Acts 1936-37, Ex. Sess., No. 214, p. 248; Code 1940, T. 51, §589; Acts 1943, No. 474, p. 438. https://library.partnertax.ai/us-al/stat/40-12-159 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §590. https://library.partnertax.ai/us-al/stat/40-12-160 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §593. https://library.partnertax.ai/us-al/stat/40-12-161 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §594. https://library.partnertax.ai/us-al/stat/40-12-162 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §596. https://library.partnertax.ai/us-al/stat/40-12-163 Acts 1935, No. 194, p. 256; Acts 1939, No. 391, p. 515; Code 1940, T. 51, §597; Acts 1967, No. 422, p. 1088. https://library.partnertax.ai/us-al/stat/40-12-164 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §598. https://library.partnertax.ai/us-al/stat/40-12-165 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §599. https://library.partnertax.ai/us-al/stat/40-12-166 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §601. https://library.partnertax.ai/us-al/stat/40-12-167 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §602. https://library.partnertax.ai/us-al/stat/40-12-168 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §604. https://library.partnertax.ai/us-al/stat/40-12-169 Acts 1935, No. 194, p. 256; Acts 1936-37, Ex. Sess., No. 156, p. 178; Code 1940, T. 51, §605; Acts 1947, No. 133, p. 42. https://library.partnertax.ai/us-al/stat/40-12-170 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §606; Acts 1955, No. 399, p. 938; Acts 1969, No. 1157, p. 2162. https://library.partnertax.ai/us-al/stat/40-12-171 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §607; Acts 1949, No. 606, p. 938. https://library.partnertax.ai/us-al/stat/40-12-172 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §609. https://library.partnertax.ai/us-al/stat/40-12-173 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §610. https://library.partnertax.ai/us-al/stat/40-12-174 Acts 1935, No. 194, p. 256; Acts 1936-37, Ex. Sess., No. 230, p. 277; Code 1940, T. 51, §611; Acts 1953, No. 208, p. 276; Acts 1961, Ex. Sess., No. 241, p. 2254; Acts 1969, No. 543, p. 1021. https://library.partnertax.ai/us-al/stat/40-12-175 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §612. https://library.partnertax.ai/us-al/stat/40-12-176 Acts 1935, No. 194, p. 256; Acts 1936-37, Ex. Sess., No. 36, p. 32; Acts 1939, No. 398, p. 519; Code 1940, T. 51, §613; Acts 1943, No. 207, p. 185; Acts 1947, No. 688, p. 522; Acts 1957, No. 566, p. 785; Acts 1961, No. 867, p. 1358; Acts 1961, Ex. Sess., No. 38, p. 1890; Acts 1963, No. 483, p. 1035; Acts 1965, 2nd Ex. Sess., No. 46, p. 65; Acts 1975, No. 1085, p. 2149; Acts 1983, 3rd Ex. Sess., No. 83-835, p. 55. https://library.partnertax.ai/us-al/stat/40-12-177 Acts 1936-37, Ex. Sess., No. 231, p. 279; Code 1940, T. 51, §614. https://library.partnertax.ai/us-al/stat/40-12-178 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §615. https://library.partnertax.ai/us-al/stat/40-12-179 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §616. https://library.partnertax.ai/us-al/stat/40-12-180 Acts 1991, No. 91-598, p. 1101, §1. https://library.partnertax.ai/us-al/stat/40-12-190 Acts 1932, Ex. Sess., No. 55, p. 57, §1; Code 1940, T. 51, §666; Acts 1992, No. 92-222, p. 547, §2; Acts 1995, No. 95-410, p. 881, §1. https://library.partnertax.ai/us-al/stat/40-12-191 Acts 1932, Ex. Sess., No. 55, p. 57, §2; Code 1940, T. 51, §667. https://library.partnertax.ai/us-al/stat/40-12-192 Acts 1932, Ex. Sess., No. 55, p. 57, §3; Code 1940, T. 51, §668; Acts 1992, No. 92-186, §25; Acts 1992, No. 92-222, p. 547, §3; Acts 1993, No. 93-614, p. 547, §2(3). https://library.partnertax.ai/us-al/stat/40-12-193 Acts 1932, Ex. Sess., No. 55, p. 57, §4; Code 1940, T. 51, §669. https://library.partnertax.ai/us-al/stat/40-12-194 Acts 1932, Ex. Sess., No. 55, p. 57, §5; Acts 1939, No. 608, p. 974, §1; Code 1940, T. 51, §670; Acts 1992, No. 92-186, p. 349, §26. https://library.partnertax.ai/us-al/stat/40-12-195 Acts 1932, Ex. Sess., No. 55, p. 57, §6; Code 1940, T. 51, §671; Acts 1992, No. 92-186, p. 349, §27. https://library.partnertax.ai/us-al/stat/40-12-196 Acts 1932, Ex. Sess., No. 55, p. 57, §7; Code 1940, T. 51, §672; Acts 1992, No. 92-222, p. 547, §4. https://library.partnertax.ai/us-al/stat/40-12-197 Acts 1932, Ex. Sess., No. 55, p. 57, §8; Code 1940, T. 51, §673. https://library.partnertax.ai/us-al/stat/40-12-198 Acts 1932, Ex. Sess., No. 55, p. 57, §9; Acts 1936-37, Ex. Sess., No. 115, p. 120; Code 1940, T. 51, §674; Acts 1986, No. 86-532, p. 1032; Acts 1992, No. 92-222, p. 547, §5; Acts 1995, No. 95-410, p. 881, §1. https://library.partnertax.ai/us-al/stat/40-12-199 Acts 1932, Ex. Sess., No. 55, p. 57, §10; Code 1940, T. 51, §675; Acts 1995, No. 95-410, p. 881, §1. https://library.partnertax.ai/us-al/stat/40-12-200 Acts 1932, Ex. Sess., No. 55, p. 57, §12; Code 1940, T. 51, §677; Acts 1992, No. 92-222, p. 547, §6. https://library.partnertax.ai/us-al/stat/40-12-201 Acts 1932, Ex. Sess., No. 55, p. 57, §13; Code 1940, T. 51, §678. https://library.partnertax.ai/us-al/stat/40-12-202 Acts 1932, Ex. Sess., No. 55, p. 57, §14; Code 1940, T. 51, §679. https://library.partnertax.ai/us-al/stat/40-12-204 Acts 1932, Ex. Sess., No. 55, p. 57, §16; Code 1940, T. 51, §681. https://library.partnertax.ai/us-al/stat/40-12-205 Acts 1932, Ex. Sess., No. 55, p. 57, §17; Code 1940, T. 51, §682. https://library.partnertax.ai/us-al/stat/40-12-206 Acts 1932, Ex. Sess., No. 55, p. 57, §18; Code 1940, T. 51, §683. https://library.partnertax.ai/us-al/stat/40-12-220 Acts 1971, 1st Ex. Sess., No. 96, p. 166, § 1; Act 2001-636, p. 1242, § 3. https://library.partnertax.ai/us-al/stat/40-12-220.1 Act 2001-636, p. 1242, §2. https://library.partnertax.ai/us-al/stat/40-12-221 Acts 1971, 1st Ex. Sess., No. 96, p. 166, §4. https://library.partnertax.ai/us-al/stat/40-12-222 Acts 1971, 1st Ex. Sess., No. 96, p. 166, §2; Act 2001-636, p. 1242, §3; Act 2019-89, §1; Act 2021-221, §1; Act 2025-240, §3. https://library.partnertax.ai/us-al/stat/40-12-223 Acts 1971, 1st Ex. Sess., No. 96, p. 166, §3; Acts 1973, No. 1130, p. 1906; Acts 1979, No. 79-336, p. 544; Acts 1986, No. 86-214, p. 282, §4; Acts 1988, 2nd Ex. Sess., No. 88-982, p. 705; Act 2021-221, §1; Act 2025-240, §4. https://library.partnertax.ai/us-al/stat/40-12-224 Acts 1971, 1st Ex. Sess., No. 96, p. 166, §5. https://library.partnertax.ai/us-al/stat/40-12-226 Acts 1971, 1st Ex. Sess., No. 96, p. 166, §7. https://library.partnertax.ai/us-al/stat/40-12-227 Acts 1971, 1st Ex. Sess., No. 96, p. 166, §8; Acts 1988, 2nd Ex. Sess., No. 88-955, p. 680, §1; Act 99-650, 2nd Sp. Sess., p. 96, §1. https://library.partnertax.ai/us-al/stat/40-12-240 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §692; Acts 1967, Ex. Sess., No. 223, p. 282, §1; Acts 1967, No. 302, p. 842; Acts 1967, No. 580, p. 1343, §1; Acts 1988, 1st Ex. Sess., No. 88-824, p. 265, §5; Acts 1989, No. 89-946, p. 1859, §1; Acts 1994, No. 94-584, p. 1071, §1; Acts 1997, No. 97-177, p. 267, §1; Act 2003-342, p. 851, §1; Act 2011-205, p. 384, §2; Act 2015-499, p. 1801, §1; Act 2019-129, §1. https://library.partnertax.ai/us-al/stat/40-12-241 Acts 1951, No. 976, p. 1650. https://library.partnertax.ai/us-al/stat/40-12-242 Acts 1935, No. 194, p. 256; Acts 1936-37, Ex. Sess., No. 67, p. 86; Code 1940, T. 51, §693; Acts 1951, No. 206, p. 468; Acts 1967, Ex. Sess., No. 223, p. 282, §2; Act 2004-529, p. 1106, §1; Act 2019-2, 1st Sp. Sess., §3. https://library.partnertax.ai/us-al/stat/40-12-242.1 Act 2019-305, §3; Act 2021-146, §2. https://library.partnertax.ai/us-al/stat/40-12-242.2 Act 2021-146, §4. https://library.partnertax.ai/us-al/stat/40-12-243 Acts 1959, 2nd Ex. Sess., No. 68, p. 237. https://library.partnertax.ai/us-al/stat/40-12-244 Acts 1975, No. 1237, p. 2603, §1; Acts 1975, 4th Ex. Sess., No. 80, p. 2725, §1; Acts 1977, No. 777, p. 1336, §6; Acts 1980, No. 80-695, p. 1398; Act 2000-754, p. 1709, §2; Act 2009-618, p. 1790, §1; Act 2015-362, §1; Act 2015-506, 1st Sp. Sess., §1; Act 2016-339, §1. https://library.partnertax.ai/us-al/stat/40-12-245.1 Act 2006-550, §1. https://library.partnertax.ai/us-al/stat/40-12-246 Acts 1935, No. 194, p. 256; Acts 1935, No. 530, p. 1118; Code 1940, T. 51, §695; Acts 1959, No. 649, p. 1565; Acts 1967, Ex. Sess., No. 223, p. 282, §3; Acts 1997, No. 97-177, p. 267, §1. https://library.partnertax.ai/us-al/stat/40-12-246.1 Act 2006-632, §§1-3. https://library.partnertax.ai/us-al/stat/40-12-247 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §696; Acts 1967, Ex. Sess., No. 223, p. 282, §4. https://library.partnertax.ai/us-al/stat/40-12-248 Acts 1935, No. 194, p. 256; Acts 1936-37, Ex. Sess., No. 93, p. 108; Code 1940, T. 51, §697; Acts 1967, Ex. Sess., No. 223, p. 282, §5; Acts 1967, No. 580, p. 1343, §2; Acts 1971, No. 1206, p. 2092, §1; Acts 1981, No. 81-865, p. 1655; Acts 1984, No. 84-186, p. 286, §1; Acts 1986, Ex. Sess., No. 86-687, p. 83, §1; Acts 1989, No. 89-946, p. 1859, §2; Act 97-916, §1; Act 2004-520, p. 1051, §1; Act 2006-276, p. 482, §1; Act 2006-356, p. 946, §1; Act 2011-540, p. 984, §1; Act 2015-499, p. 1801, §1; A https://library.partnertax.ai/us-al/stat/40-12-249 Acts 1969, No. 632, p. 1158. https://library.partnertax.ai/us-al/stat/40-12-250 Acts 1951, No. 780, p. 1375; Acts 1980, No. 80-436, p. 661; Acts 1985, 2nd Ex. Sess., No. 85-996, p. 364, §1; Acts 1987, No. 87-805, p. 1579, §1; Act 99-699, 2nd Sp. Sess., p. 208, §1; Act 2000-699, p. 1421, §1; Act 2010-689, p. 1674, §1; Act 2024-291, §2. https://library.partnertax.ai/us-al/stat/40-12-251 Acts 1935, No. 194, p. 256; Acts 1939, No. 403, p. 528; Code 1940, T. 51, §702; Acts 1943, No. 571, p. 575. https://library.partnertax.ai/us-al/stat/40-12-252 Acts 1935, No. 194, p. 256; Acts 1939, No. 406, p. 533; Code 1940, T. 51, §703; Acts 1967, Ex. Sess., No. 223, p. 282, §6; Acts 1967, No. 580, p. 1343, §3; Acts 1979, No. 79-813, p. 1512; Acts 1988, 2nd Ex. Sess., No. 88-980, p. 701; Acts 1991, No. 91-694, p. 1340, §3; Act 2006-276, p. 482, §1. https://library.partnertax.ai/us-al/stat/40-12-253 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §704; Acts 1945, No. 314, p. 504; Acts 1959, No. 654, p. 1583; Acts 1961, No. 660, p. 822; Act 99-363, p. 581, §2; Act 2000-565, p. 1041, §1; Act 2004-520, p. 1051, §2; Act 2015-556, 2nd Sp. Sess., p. 2085, §3; Act 2017-242, §1. https://library.partnertax.ai/us-al/stat/40-12-254 Acts 1947, No. 19, p. 5; Acts 1953, No. 234, p. 300; Act 2016-339, §1. https://library.partnertax.ai/us-al/stat/40-12-255 Acts 1961, Ex. Sess., No. 44, p. 1897, §1; Acts 1962, Ex. Sess., No. 159, p. 203; Acts 1988, 1st Ex. Sess., No. 88-824, p. 265, §6; Acts 1991, No. 91-694, p. 1340, §2; Act 2001-1098, 4th Sp. Sess., p. 1152, §1. https://library.partnertax.ai/us-al/stat/40-12-256 Acts 1961, Ex. Sess., No. 44, p. 1897, §§2, 4; Acts 1962, Ex. Sess., No. 159, p. 203; Acts 1988, 1st Ex. Sess., No. 88-824, p. 265, §7. https://library.partnertax.ai/us-al/stat/40-12-257 Acts 1961, Ex. Sess., No. 44, p. 1897, §3. https://library.partnertax.ai/us-al/stat/40-12-258 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §705; Acts 1949, No. 44, p. 66; Acts 1951, No. 207, p. 469; Acts 1961, Ex. Sess., No. 143, p. 2085, §§2, 3; Acts 1997, No. 97-177, p. 267, §1; Act 2004-292, p. 414, §1; Act 2017-242, §1. https://library.partnertax.ai/us-al/stat/40-12-259 Acts 1967, No. 311, p. 860; Act 2004-292, p. 414, §1. https://library.partnertax.ai/us-al/stat/40-12-260 Acts 1935, No. 194, p. 256; Acts 1939, No. 611, p. 978; Code 1940, T. 51, §706; Acts 1945, No. 361, p. 578; Acts 1953, No. 480, p. 598; Acts 1961, Ex. Sess., No. 162, p. 2109; Acts 1963, No. 296, p. 766; Acts 1965, 1st Ex. Sess., No. 201, p. 269; Acts 1969, No. 1032, p. 1914; Acts 1978, No. 540, p. 601, §1; Acts 1996, No. 96-746, p. 1307, §1; Act 2004-529, p. 1106, §1; Act 2017-242, §1. https://library.partnertax.ai/us-al/stat/40-12-262 Acts 1935, No. 194, p. 256; Acts 1936, Ex. Sess., No. 177, p. 208; Acts 1939, No. 402, p. 527; Code 1940, T. 51, §707; Acts 1987, No. 87-763, p. 1484. https://library.partnertax.ai/us-al/stat/40-12-263 Acts 1955, No. 361, p. 879. https://library.partnertax.ai/us-al/stat/40-12-264 Acts 1939, No. 370, p. 497; Code 1940, T. 51, §464; Acts 1953, No. 117, p. 167; Acts 1994, No. 94-584, p. 1071, §1; Acts 1995, No. 95-761, p. 1785, §1; Acts 1996, No. 96-746, p. 1307, §3; Act 2002-256, p. 537, §1; Act 2004-529, p. 1106, §1; Act 2011-554, p. 1032, §1; Act 2014-158, p. 445, §1; Act 2019-244, §1; Act 2021-490, §1. https://library.partnertax.ai/us-al/stat/40-12-265 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §708; Acts 1943, No. 577, p. 579; Acts 1973, No. 1285, p. 2197; Acts 1979, No. 79-797, p. 1455, §7. https://library.partnertax.ai/us-al/stat/40-12-267 Acts 1935, No. 194, p. 256; Acts 1939, No. 212, p. 363; Code 1940, T. 51, §710; Acts 1943, No. 576, p. 578. https://library.partnertax.ai/us-al/stat/40-12-268 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §711. https://library.partnertax.ai/us-al/stat/40-12-269 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §712; Acts 1945, No. 68, p. 64; Acts 1951, No. 973, p. 1646; Acts 1963, No. 140, p. 516; Acts 1967, Ex. Sess., No. 223, p. 282, §7; Acts 1969, No. 1075, p. 2005; Acts 1971, No. 1206, p. 2092, §2; Acts 1977, No. 176, p. 236; Acts 1984, No. 84-186, p. 286, §2. https://library.partnertax.ai/us-al/stat/40-12-270 Acts 1935, No. 194, p. 256; Acts 1939, No. 397, p. 518; Code 1940, T. 51, §713; Acts 1949, No. 471, p. 688; Acts 1951, No. 314, p. 609; Acts 1961, No. 682, p. 974; Acts 1967, Ex. Sess., No. 223, p. 282, §8; Acts 1969, No. 780, p. 1395; Acts 1971, No. 1206, p. 2092, §3; Acts 1978, No. 579, p. 648; Acts 1984, No. 84-186, p. 286, §3; Act 2021-365, §1. https://library.partnertax.ai/us-al/stat/40-12-271 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §714; Acts 1951, No. 681, p. 1172; Acts 1978, No. 598, p. 849; Acts 1979, No. 79-797, p. 1455, §9. https://library.partnertax.ai/us-al/stat/40-12-271.1 Act 2021-410, §1. https://library.partnertax.ai/us-al/stat/40-12-272 Acts 1978, No. 540, p. 601, §6. https://library.partnertax.ai/us-al/stat/40-12-273 Acts 1984, No. 84-240, p. 363, §2. https://library.partnertax.ai/us-al/stat/40-12-274 Acts 1984, No. 84-240, p. 363, §3. https://library.partnertax.ai/us-al/stat/40-12-275 Act 2019-305, §2. https://library.partnertax.ai/us-al/stat/40-12-290 Acts 1965, 2nd Ex. Sess., No. 116, p. 157, §1; Acts 1996, No. 96-818, p. 1520, §1. https://library.partnertax.ai/us-al/stat/40-12-291 Acts 1965, 2nd Ex. Sess., No. 116, p. 157, §2; Acts 1996, No. 96-818, p. 1520, §1. https://library.partnertax.ai/us-al/stat/40-12-292 Acts 1965, 2nd Ex. Sess., No. 116, p. 157, §3. https://library.partnertax.ai/us-al/stat/40-12-293 Acts 1965, 2nd Ex. Sess., No. 116, p. 157, §4; Acts 1996, No. 96-818, p. 1520, §1. https://library.partnertax.ai/us-al/stat/40-12-294 Acts 1965, 2nd Ex. Sess., No. 116, p. 157, §5. https://library.partnertax.ai/us-al/stat/40-12-296 Acts 1965, 2nd Ex. Sess., No. 116, p. 157, §7; Acts 1996, No. 96-818, p. 1520, §1. https://library.partnertax.ai/us-al/stat/40-12-297 Act 2006-612, §1. https://library.partnertax.ai/us-al/stat/40-12-300 Acts 1988, No. 88-547, p. 847, §1; Acts 1989, No. 89-856, p. 1706, §1; Act 2000-811, p. 1935, §1; Act 2018-261, §1; Act 2024-346, §1. https://library.partnertax.ai/us-al/stat/40-12-301 Acts 1988, No. 88-547, p. 847, §2. https://library.partnertax.ai/us-al/stat/40-12-302 Acts 1988, No. 88-547, p. 847, §3; Acts 1989, No. 89-856, p. 1706, §1; Act 2000-811, p. 1935, §1. https://library.partnertax.ai/us-al/stat/40-12-305 Act 2019-129, §2. https://library.partnertax.ai/us-al/stat/40-12-306 Act 2019-129, §2. https://library.partnertax.ai/us-al/stat/40-12-307 Act 2019-129, §2. https://library.partnertax.ai/us-al/stat/40-12-308 Act 2019-129, §2. https://library.partnertax.ai/us-al/stat/40-12-309 Act 2019-129, §2. https://library.partnertax.ai/us-al/stat/40-12-310 Acts 1935, No. 194, p. 256; Acts 1936-37, Ex. Sess., No. 99, p. 111, Code 1940, T. 51, §627; Acts 1945, No. 430, p. 675. https://library.partnertax.ai/us-al/stat/40-12-311 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §620; Acts 1945, No. 430, p. 675. https://library.partnertax.ai/us-al/stat/40-12-312 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §621; Acts 1945, No. 430, p. 675. https://library.partnertax.ai/us-al/stat/40-12-313 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §622; Acts 1945, No. 430, p. 675. https://library.partnertax.ai/us-al/stat/40-12-314 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §623; Acts 1945, No. 430, p. 675. https://library.partnertax.ai/us-al/stat/40-12-315 Acts 1935, No. 194, p. 256; Acts 1935, No. 403, p. 877; Code 1940, T. 51, §624; Acts 1945, No. 430, p. 675. https://library.partnertax.ai/us-al/stat/40-12-316 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §625; Acts 1945, No. 430, p. 675. https://library.partnertax.ai/us-al/stat/40-12-317 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §626; Acts 1945, No. 430, p. 675. https://library.partnertax.ai/us-al/stat/40-12-318 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §629; Acts 1945, No. 430, p. 675; Acts 1951, No. 845, p. 1476. https://library.partnertax.ai/us-al/stat/40-12-319 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §628; Acts 1945, No. 430, p. 675; Acts 1992, No. 92-186, p. 349, §28. https://library.partnertax.ai/us-al/stat/40-12-330 Acts 1932, Ex. Sess., No. 68, p. 88; Acts 1935, No. 194, p. 256; Acts 1936-37, Ex. Sess., No. 84, p. 95; Code 1940, T. 51, §832; Acts 1963, No. 520, p. 1111, §1. https://library.partnertax.ai/us-al/stat/40-12-340 Acts 1935, No. 494, p. 1057; Code 1940, T. 51, §852; Acts 1943, No. 564, p. 562; Acts 1953, No. 233, p. 299. https://library.partnertax.ai/us-al/stat/40-12-341 Acts 1935, No. 494, p. 1057; Code 1940, T. 51, §853; Acts 1945, No. 366, p. 589, §1. https://library.partnertax.ai/us-al/stat/40-13-34 Acts 1977, No. 598, p. 799, §5; Acts 1992, No. 92-186, p. 349, §32. https://library.partnertax.ai/us-al/stat/40-13-35 Acts 1977, No. 598, p. 799, §6. https://library.partnertax.ai/us-al/stat/40-13-36 Acts 1977, No. 598, p. 799, §7. https://library.partnertax.ai/us-al/stat/40-13-50 Act 2004-629, p. 1433, §1. https://library.partnertax.ai/us-al/stat/40-13-51 Act 2004-629, p. 1433, §2; Act 2012-318, p. 717, §1. https://library.partnertax.ai/us-al/stat/40-13-52 Act 2004-629, p. 1433, §3. https://library.partnertax.ai/us-al/stat/40-13-53 Act 2004-629, p. 1433, §4; Act 2012-318, p. 717, §1. https://library.partnertax.ai/us-al/stat/40-13-54 Act 2004-629, p. 1433, §5; Act 2012-318, p. 717, §1. https://library.partnertax.ai/us-al/stat/40-13-55 Act 2004-629, p. 1433, §6; Act 2012-318, p. 717, §1. https://library.partnertax.ai/us-al/stat/40-13-56 Act 2004-629, p. 1433, §7; Act 2012-318, p. 717, §1. https://library.partnertax.ai/us-al/stat/40-13-57 Act 2004-629, p. 1433, §8; Act 2012-318, p. 717, §1. https://library.partnertax.ai/us-al/stat/40-13-58 Act 2004-629, p. 1433, §9; Act 2012-318, p. 717, §1. https://library.partnertax.ai/us-al/stat/40-13-59 Act 2004-629, p. 1433, §10. https://library.partnertax.ai/us-al/stat/40-13-60 Act 2004-629, p. 1433, §11. https://library.partnertax.ai/us-al/stat/40-13-61 Act 2004-629, p. 1433, §12. https://library.partnertax.ai/us-al/stat/40-13-80 Act 2017-369, §1. https://library.partnertax.ai/us-al/stat/40-13-81 Act 2017-369, §2. https://library.partnertax.ai/us-al/stat/40-13-82 Act 2017-369, §3. https://library.partnertax.ai/us-al/stat/40-13-83 Act 2017-369, §4. https://library.partnertax.ai/us-al/stat/40-14-1 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §339; Acts 1967, Ex. Sess., No. 169, p. 215, §2. https://library.partnertax.ai/us-al/stat/40-14-2 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §340; Acts 1992, No. 92-186, §33. https://library.partnertax.ai/us-al/stat/40-14-3 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §341. https://library.partnertax.ai/us-al/stat/40-14-4 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §342; Acts 1970, Ex. Sess., No. 34, p. 2657; Acts 1994, No. 94-245, p. 343, §4. https://library.partnertax.ai/us-al/stat/40-14-21 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §345; Acts 1961, Ex. Sess., No. 49, p. 1905; Acts 1981, 2nd Ex. Sess., No. 81-1073, p. 320, §3; Acts 1994, No. 94-245, p. 343, §4. https://library.partnertax.ai/us-al/stat/40-14-22 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §346; Acts 1961, Ex. Sess., No. 50, p. 1907; Acts 1981, 2nd Ex. Sess., No. 81-1073, p. 320, §4; Acts 1990, No. 90-242, p. 299, §1. https://library.partnertax.ai/us-al/stat/40-14-23 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §343; Acts 1992, No. 92-186, p. 349, §34. https://library.partnertax.ai/us-al/stat/40-14-40 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §347; Acts 1955, 2nd Ex. Sess., No. 74, p. 191, §1; Acts 1971, 1st Ex. Sess., No. 103, p. 184, §1; Acts 1983, No. 83-745, p. 1233, §1. https://library.partnertax.ai/us-al/stat/40-14-41 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §348; Acts 1955, 2nd Ex. Sess., No. 74, p. 191, §2; Acts 1961, No. 912, p. 1462, §1; Acts 1963, No. 255, p. 666, §1; Acts 1965, No. 764, p. 1375; Acts 1969, No. 1138, p. 2126; Acts 1971, 1st Ex. Sess., No. 103, p. 184, §2; Acts 1971, No. 499, p. 1210; Acts 1973, No. 469, p. 678; Acts 1973, No. 1173, p. 1981; Acts 1985, No. 85-412, p. 374; Acts 1986, No. 86-214, p. 282, §5; Acts 1995, No. 95-403, p. 839, §1; Acts 1995, No. 95-564, §2; Acts 1996, No. 9 https://library.partnertax.ai/us-al/stat/40-14-42 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §349. https://library.partnertax.ai/us-al/stat/40-14-43 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §350; Acts 1955, 2nd Ex. Sess., No. 74, p. 191, §3; Acts 1971, 1st Ex. Sess., No. 103, p. 184, §3; Acts 1973, No. 820, p. 1286; Acts 1983, No. 83-745, p. 1233, §1. https://library.partnertax.ai/us-al/stat/40-14-44 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §351; Acts 1992, No. 92-186, p. 349, §35. https://library.partnertax.ai/us-al/stat/40-14-46 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §353. https://library.partnertax.ai/us-al/stat/40-14-47 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §354; Acts 1961, Ex. Sess., No. 51, p. 1908; Acts 1990, No. 90-242, p. 299, §3; Acts 1992, No. 92-186, p. 349, §36. https://library.partnertax.ai/us-al/stat/40-14-48 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §355; Acts 1992, No. 92-186, p. 349, §37. https://library.partnertax.ai/us-al/stat/40-14-49 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §356. https://library.partnertax.ai/us-al/stat/40-14-52 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §359. https://library.partnertax.ai/us-al/stat/40-14-53 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §360; Acts 1992, No. 92-186, p. 349, §38. https://library.partnertax.ai/us-al/stat/40-14-54 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §361; Acts 1992, No. 92-186, p. 349, §39. https://library.partnertax.ai/us-al/stat/40-14-55 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §362; Acts 1990, No. 90-242, p. 299, §5. https://library.partnertax.ai/us-al/stat/40-14-56 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §363; Acts 1990, No. 90-242, p. 299, §6. https://library.partnertax.ai/us-al/stat/40-14-58 Acts 1990, No. 90-242, p. 299, §7. https://library.partnertax.ai/us-al/stat/40-14-70 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §25; Acts 1965, No. 391, p. 566; Acts 1965, 2nd Ex. Sess., No. 27, p. 42; Acts 1969, No. 1140, p. 2131; Acts 1973, No. 1172, p. 1978; Acts 1979, No. 79-666, p. 1170; Acts 1981, 1st Ex. Sess., No. 81-975, p. 154; Acts 1985, No. 85-413; Acts 1992, No. 92-186, p. 349, §40; Acts 1996, No. 96-551, p. 808, §1; Acts 1996, 2nd Ex. Sess., No. 96-861, p. 1671, §1. https://library.partnertax.ai/us-al/stat/40-14-71.1 Acts 1996, No. 96-551, p. 808, §2. https://library.partnertax.ai/us-al/stat/40-14-72 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §27; Acts 1992, No. 92-186, p. 349, §41. https://library.partnertax.ai/us-al/stat/40-14-73 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §28. https://library.partnertax.ai/us-al/stat/40-14-74 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §29. https://library.partnertax.ai/us-al/stat/40-14A-1 Act 99-665, 2nd Sp. Sess., p. 131, §2; Act 2000-705, p. 1442, §2. https://library.partnertax.ai/us-al/stat/40-14A-2 Act 99-665, 2nd Sp. Sess., p. 131, §2. https://library.partnertax.ai/us-al/stat/40-14A-21 Act 99-665, 2nd Sp. Sess., §2; Act 2000-705, p. 1442, §2. https://library.partnertax.ai/us-al/stat/40-14A-22 Act 99-665, 2nd Sp. Sess., p. 131, §2; Act 2000-705, p. 1442, §2; Act 2017-363, §7; Act 2022-252, §§1, 2. https://library.partnertax.ai/us-al/stat/40-14A-23 Act 99-665, 2nd Sp. Sess., p. 131, §2; Act 2000-705, p. 1442, §2. https://library.partnertax.ai/us-al/stat/40-14A-24 Act 99-665, 2nd Sp. Sess., p. 131, §2; Act 2000-705, p. 1442, §2. https://library.partnertax.ai/us-al/stat/40-14A-25 Act 99-665, 2nd Sp. Sess., p. 131, §2; Act 2000-705, p. 1442, §2; Act 2017-363, §8. https://library.partnertax.ai/us-al/stat/40-14A-26 Act 99-665, 2nd Sp. Sess., p. 131, §2; Act 2000-705, p. 1442, §2. https://library.partnertax.ai/us-al/stat/40-14A-27 Act 99-665, 2nd Sp. Sess., p. 131, §2; Act 2000-705, p. 1442, §2. https://library.partnertax.ai/us-al/stat/40-14A-28 Act 99-665, 2nd Sp. Sess., p. 131, §2. https://library.partnertax.ai/us-al/stat/40-14A-29 Act 99-665, 2nd Sp. Sess., p. 131, §2; Act 2000-705, p. 1442, §2. https://library.partnertax.ai/us-al/stat/40-14A-31 Act 99-665, 2nd Sp. Sess., p. 131, §2; Act 2000-705, p. 1442, §2; repealed by Act 2000-705, §12. https://library.partnertax.ai/us-al/stat/40-14A-32 Act 99-665, 2nd Sp. Sess., p. 131, §2; Act 2000-705, p. 1442, §2; repealed by Act 2000-705, §12. https://library.partnertax.ai/us-al/stat/40-14A-33 Act 99-665, 2nd Sp. Sess., p. 131, §2; Act 2000-705, p. 1442, §2; repealed by Act 2000-705, §12. https://library.partnertax.ai/us-al/stat/40-14A-34 Act 99-665, 2nd Sp. Sess., p. 131, §2; Act 2000-705, p. 1442, §2; repealed by Act 2000-705, §12. https://library.partnertax.ai/us-al/stat/40-14A-35 Act 99-665, 2nd Sp. Sess., p. 131, §2; Act 2000-705, p. 1442, §2; repealed by Act 2000-705, §12. https://library.partnertax.ai/us-al/stat/40-14A-36 Act 99-665, 2nd Sp. Sess., p. 131, §2; Act 2000-705, p. 1442, §2; repealed by Act 2000-705, §12. https://library.partnertax.ai/us-al/stat/40-14A-37 Act 99-665, 2nd Sp. Sess., p. 131, §2; Act 2000-705, p. 1442, §2; repealed by Act 2000-705, §12. https://library.partnertax.ai/us-al/stat/40-12-342 Acts 1935, No. 494, p. 1057; Code 1940, T. 51, §854; Acts 1945, No. 366, p. 589, §2. https://library.partnertax.ai/us-al/stat/40-12-343 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §855; Acts 1945, No. 366, p. 589, §3. https://library.partnertax.ai/us-al/stat/40-12-344 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §856. https://library.partnertax.ai/us-al/stat/40-12-345 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §857. https://library.partnertax.ai/us-al/stat/40-12-346 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §858. https://library.partnertax.ai/us-al/stat/40-12-347 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §859. https://library.partnertax.ai/us-al/stat/40-12-348 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §860. https://library.partnertax.ai/us-al/stat/40-12-349 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §861. https://library.partnertax.ai/us-al/stat/40-12-350 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §862. https://library.partnertax.ai/us-al/stat/40-12-351 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §863. https://library.partnertax.ai/us-al/stat/40-12-352 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §864; Acts 1945, No. 366, p. 589, §4. https://library.partnertax.ai/us-al/stat/40-12-370 Acts 1945, No. 353, p. 570, §1; Acts 1947, No. 698, p. 535, §1; Acts 1953, No. 229, p. 296. https://library.partnertax.ai/us-al/stat/40-12-371 Acts 1945, No. 353, p. 570, §2. https://library.partnertax.ai/us-al/stat/40-12-372 Acts 1945, No. 353, p. 570, §3. https://library.partnertax.ai/us-al/stat/40-12-373 Acts 1945, No. 353, p. 570, §4. https://library.partnertax.ai/us-al/stat/40-12-374 Acts 1945, No. 353, p. 570, §5. https://library.partnertax.ai/us-al/stat/40-12-375 Acts 1945, No. 353, p. 570, §6; Acts 1947, No. 698, p. 535, §2. https://library.partnertax.ai/us-al/stat/40-12-376 Acts 1945, No. 353, p. 570, §7. https://library.partnertax.ai/us-al/stat/40-12-377 Acts 1945, No. 353, p. 570, §8. https://library.partnertax.ai/us-al/stat/40-12-390 Acts 1978, No. 539, p. 597, §1; Acts 1991, No. 91-321, p. 595, §1; Acts 1995, No. 95-727, p. 1553, §1; Act 2004-534, p. 1126, §1; Act 2012-561, p. 1660, §1; Act 2014-158, p. 445, §2; Act 2019-244, §1. https://library.partnertax.ai/us-al/stat/40-12-391 Acts 1978, No. 539, p. 597, §2; Acts 1991, No. 91-321, p. 595, §1; Acts 1995, No. 95-727, p. 1553, §1; Act 99-398, p. 661, §1; Act 2014-158, p. 445, §2; Act 2019-244, §1. https://library.partnertax.ai/us-al/stat/40-12-392 Acts 1978, No. 539, p. 597, §3; Acts 1991, No. 91-321, p. 595, §1; Acts 1992, No. 92-186, p. 349, §29; Acts 1995, No. 95-727, p. 1553, §1; Act 2000-554, p. 1005, §2; Act 2014-158, p. 445, §2; Act 2019-244, §1. https://library.partnertax.ai/us-al/stat/40-12-392.1 Act 2019-244, §2. https://library.partnertax.ai/us-al/stat/40-12-393 Acts 1978, No. 539, p. 597, §11; Act 2019-244, §1. https://library.partnertax.ai/us-al/stat/40-12-395 Acts 1978, No. 539, p. 597, §5; Act 2004-534, p. 1126, §1; Act 2014-158, p. 445, §2; Act 2019-244, §1; Act 2022-344, §1. https://library.partnertax.ai/us-al/stat/40-12-396 Acts 1978, No. 539, p. 597, §8; Acts 1991, No. 91-321, p. 595, §1; Acts 1992, No. 92-186, p. 349, §30; Act 2014-158, p. 445, §2. https://library.partnertax.ai/us-al/stat/40-12-398 Acts 1978, No. 539, p. 597, §10; Acts 1991, No. 91-321, p. 595, §1; Act 2014-158, p. 445, §2; Act 2019-244, §1. https://library.partnertax.ai/us-al/stat/40-12-399 Acts 1978, No. 539, p. 597, §6. https://library.partnertax.ai/us-al/stat/40-12-400 Acts 1978, No. 539, p. 597, §7; Act 2004-534, §1; Act 2014-158, p. 445, §2. https://library.partnertax.ai/us-al/stat/40-12-401 Act 2024-190, §2. https://library.partnertax.ai/us-al/stat/40-12-410 Acts 1979, No. 79-756, p. 1342, §1. https://library.partnertax.ai/us-al/stat/40-12-411 Acts 1979, No. 79-756, p. 1342, §2. https://library.partnertax.ai/us-al/stat/40-12-412 Acts 1979, No. 79-756, p. 1342, §3; Act 2011-633, p. 1507, §2. https://library.partnertax.ai/us-al/stat/40-12-413 Acts 1979, No. 79-756, p. 1342, §4. https://library.partnertax.ai/us-al/stat/40-12-414 Acts 1979, No. 79-756, p. 1342, §5; Acts 1981, No. 81-811, p. 1449, §1; Acts 1991, No. 91-321, p. 595, §1; Act 2015-362, §2. https://library.partnertax.ai/us-al/stat/40-12-415 Acts 1979, No. 79-756, p. 1342, §6. https://library.partnertax.ai/us-al/stat/40-12-416 Acts 1979, No. 79-756, p. 1342, §10; Acts 1992, No. 92-186, p. 349, §31. https://library.partnertax.ai/us-al/stat/40-12-418 Acts 1979, No. 79-756, p. 1342, §8. https://library.partnertax.ai/us-al/stat/40-12-419 Acts 1979, No. 79-756, p. 1342, §7. https://library.partnertax.ai/us-al/stat/40-12-420 Acts 1979, No. 79-756, p. 1342, §9. https://library.partnertax.ai/us-al/stat/40-12-421 Acts 1979, No. 79-756, p. 1342, §12; Acts 1981, No. 81-811, p. 1449, §2. https://library.partnertax.ai/us-al/stat/40-12-422 Acts 1979, No. 79-756, p. 1342, §13. https://library.partnertax.ai/us-al/stat/40-12-423 Acts 1979, No. 79-756, p. 1342, §13A. https://library.partnertax.ai/us-al/stat/40-12-424 Acts 1979, No. 79-756, p. 1342, §14. https://library.partnertax.ai/us-al/stat/40-12-425 Acts 1979, No. 79-756, p. 1342, §15. https://library.partnertax.ai/us-al/stat/40-12-445 Act 2019-244, §3. https://library.partnertax.ai/us-al/stat/40-12-446 Act 2019-244, §3. https://library.partnertax.ai/us-al/stat/40-12-447 Act 2019-244, §3. https://library.partnertax.ai/us-al/stat/40-12-448 Act 2019-244, §3. https://library.partnertax.ai/us-al/stat/40-12-449 Act 2019-244, §3. https://library.partnertax.ai/us-al/stat/40-12-450 Act 2019-244, §3. https://library.partnertax.ai/us-al/stat/40-13-1 Acts 1971, No. 2305, p. 3719, §1. https://library.partnertax.ai/us-al/stat/40-13-2 Acts 1971, No. 2305, p. 3719, §2; Acts 1980, No. 80-645, p. 1217; Act 2012-386, p. 1030, §1. https://library.partnertax.ai/us-al/stat/40-13-3 Acts 1971, No. 2305, p. 3719, §3. https://library.partnertax.ai/us-al/stat/40-13-4 Acts 1971, No. 2305, p. 3719, §4. https://library.partnertax.ai/us-al/stat/40-13-5 Acts 1971, No. 2305, p. 3719, §5; Acts 1980, No. 80-645, p. 1217; Acts 1985, No. 85-648, §1. https://library.partnertax.ai/us-al/stat/40-13-6 Acts 1971, No. 2305, p. 3719, §6; Acts 1980, No. 80-645, p. 1217; Acts 1985, No. 85-648, §2; Acts 1993, No. 93-680, p. 1301, §1; Acts 1997, No. 97-615, p. 1078, §1; Act 2006-386, p. 984, §1; Act 2012-386, p. 1030, §1; Act 2014-346, p. 1289, §1(b)(8); Act 2021-120, §1. https://library.partnertax.ai/us-al/stat/40-13-8 Acts 1971, No. 2305, p. 3719, §9; Acts 1985, No. 85-648, p. 1005, §3; Acts 1990, No. 90-562, p. 956; Act 2006-386, p. 984, §1; Act 2012-386, p. 1030, §1; Act 2021-120, §1. https://library.partnertax.ai/us-al/stat/40-13-9 Acts 1971, No. 2305, p. 3719, §9A. https://library.partnertax.ai/us-al/stat/40-13-10 Acts 1971, No. 2305, p. 3719, §8. https://library.partnertax.ai/us-al/stat/40-13-30 Acts 1977, No. 598, p. 799, §1. https://library.partnertax.ai/us-al/stat/40-13-31 Acts 1977, No. 598, p. 799, §2. https://library.partnertax.ai/us-al/stat/40-13-32 Acts 1977, No. 598, p. 799, §3. https://library.partnertax.ai/us-al/stat/40-13-33 Acts 1977, No. 598, p. 799, §4. https://library.partnertax.ai/us-al/stat/40-14A-38 Act 99-665, 2nd Sp. Sess., p. 131, §2; Act 2000-705, p. 1442, §2; repealed by Act 2000-705, §12. https://library.partnertax.ai/us-al/stat/40-14A-41 Act 99-665, 2nd Sp. Sess., p. 131, §2. https://library.partnertax.ai/us-al/stat/40-14A-42 Act 99-665, 2nd Sp. Sess., p. 131, §2. https://library.partnertax.ai/us-al/stat/40-14A-43 Act 99-665, 2nd Sp. Sess., p. 131, §2; Act 2000-705, p. 1442, §2. https://library.partnertax.ai/us-al/stat/40-14B-1 Act 2002-429, p. 1108, §1. https://library.partnertax.ai/us-al/stat/40-14B-2 Act 2002-429, p. 1108, §2. https://library.partnertax.ai/us-al/stat/40-14B-3 Act 2002-429, p. 1108, §3. https://library.partnertax.ai/us-al/stat/40-14B-4 Act 2002-429, p. 1108, §4. https://library.partnertax.ai/us-al/stat/40-14B-5 Act 2002-429, p. 1108, §5. https://library.partnertax.ai/us-al/stat/40-14B-6 Act 2002-429, p. 1108, §6. https://library.partnertax.ai/us-al/stat/40-14B-7 Act 2002-429, p. 1108, §7. https://library.partnertax.ai/us-al/stat/40-14B-8 Act 2002-429, p. 1108, §8. https://library.partnertax.ai/us-al/stat/40-14B-9 Act 2002-429, p. 1108, §9. https://library.partnertax.ai/us-al/stat/40-14B-10 Act 2002-429, p. 1108, §10. https://library.partnertax.ai/us-al/stat/40-14B-11 Act 2002-429, p. 1108, §11. https://library.partnertax.ai/us-al/stat/40-14B-12 Act 2002-429, p. 1108, §12. https://library.partnertax.ai/us-al/stat/40-14B-13 Act 2002-429, p. 1108, §13. https://library.partnertax.ai/us-al/stat/40-14B-14 Act 2002-429, p. 1108, §14. https://library.partnertax.ai/us-al/stat/40-14B-15 Act 2002-429, p. 1108, §15. https://library.partnertax.ai/us-al/stat/40-14B-16 Act 2002-429, p. 1108, §16. https://library.partnertax.ai/us-al/stat/40-14B-17 Act 2002-429, p. 1108, §17. https://library.partnertax.ai/us-al/stat/40-14B-18 Act 2002-429, p. 1108, §18. https://library.partnertax.ai/us-al/stat/40-14B-19 Act 2002-429, p. 1108, §19. https://library.partnertax.ai/us-al/stat/40-14B-20 Act 2002-429, p. 1108, §20. https://library.partnertax.ai/us-al/stat/40-14B-21 Act 2002-429, p. 1108, §21. https://library.partnertax.ai/us-al/stat/40-14B-22 Act 2002-429, p. 1108, §22; Act 2007-472, p. 993, §§1, 2. https://library.partnertax.ai/us-al/stat/40-15-1 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §433. https://library.partnertax.ai/us-al/stat/40-15-2 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §432. https://library.partnertax.ai/us-al/stat/40-15-3 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §434. https://library.partnertax.ai/us-al/stat/40-15-4 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §435; Acts 1983, No. 83-740, p. 1208, §1; Acts 1992, No. 92-186, p. 349, §42. https://library.partnertax.ai/us-al/stat/40-15-5 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §436. https://library.partnertax.ai/us-al/stat/40-15-7 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §438; Acts 1983, No. 83-740, p. 1208, §2; Acts 1992, No. 92-186, p. 349, §43. https://library.partnertax.ai/us-al/stat/40-15-8 Acts 1939, No. 593, p. 965, §1; Code 1940, T. 51, §438(1). https://library.partnertax.ai/us-al/stat/40-15-9 Acts 1939, No. 593, p. 965, §2; Code 1940, T. 51, §438(2). https://library.partnertax.ai/us-al/stat/40-15-12 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §441; Acts 1951, No. 939, p. 1606. https://library.partnertax.ai/us-al/stat/40-15-13 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §442; Act 2001-468, p. 622, §1; Act 2002-516, p. 1330, §1. https://library.partnertax.ai/us-al/stat/40-15-14 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §443. https://library.partnertax.ai/us-al/stat/40-15-15 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §444; Acts 1992, No. 92-186, p. 349, §44. https://library.partnertax.ai/us-al/stat/40-15-17 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §446. https://library.partnertax.ai/us-al/stat/40-15-18 Code 1940, T. 51, §449(1); Acts 1951, No. 291, p. 583; Act 2007-283, p. 501, §13. https://library.partnertax.ai/us-al/stat/40-15-19 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §447. https://library.partnertax.ai/us-al/stat/40-15A-1 Acts 1988, 1st Ex. Sess., No. 88-837, p. 307, §1. https://library.partnertax.ai/us-al/stat/40-15A-2 Acts 1988, 1st Ex. Sess., No. 88-837, p. 307, §2. https://library.partnertax.ai/us-al/stat/40-15A-3 Acts 1988, 1st Ex. Sess., No. 88-837, p. 307, §3. https://library.partnertax.ai/us-al/stat/40-15A-4 Acts 1988, 1st Ex. Sess., No. 88-837, p. 307, §4. https://library.partnertax.ai/us-al/stat/40-15A-5 Acts 1988, 1st Ex. Sess., No. 88-837, p. 307, §5. https://library.partnertax.ai/us-al/stat/40-15A-7 Acts 1988, 1st Ex. Sess., No. 88-837, p. 307, §7. https://library.partnertax.ai/us-al/stat/40-15A-9 Acts 1988, 1st Ex. Sess., No. 88-837, p. 307, §9. https://library.partnertax.ai/us-al/stat/40-15A-13 Acts 1988, 1st Ex. Sess., No. 88-837, p. 307, §13. https://library.partnertax.ai/us-al/stat/40-15A-14 Acts 1988, 1st Ex. Sess., No. 88-837, p. 307, §14. https://library.partnertax.ai/us-al/stat/40-15B-1 Act 2007-283, p. 501, §1. https://library.partnertax.ai/us-al/stat/40-15B-2 Act 2007-283, p. 501, §2. https://library.partnertax.ai/us-al/stat/40-15B-3 Act 2007-283, p. 501, §3. https://library.partnertax.ai/us-al/stat/40-15B-4 Act 2007-283, p. 501, §4. https://library.partnertax.ai/us-al/stat/40-15B-5 Act 2007-283, p. 501, §5. https://library.partnertax.ai/us-al/stat/40-15B-6 Act 2007-283, p. 501, §6. https://library.partnertax.ai/us-al/stat/40-15B-7 Act 2007-283, p. 501, §7. https://library.partnertax.ai/us-al/stat/40-15B-8 Act 2007-283, p. 501, §8. https://library.partnertax.ai/us-al/stat/40-15B-9 Act 2007-283, p. 501, §9. https://library.partnertax.ai/us-al/stat/40-15B-10 Act 2007-283, p. 501, §10. https://library.partnertax.ai/us-al/stat/40-15B-11 Act 2007-283, p. 501, §11. https://library.partnertax.ai/us-al/stat/40-15B-12 Act 2007-283, p. 501, §12. https://library.partnertax.ai/us-al/stat/40-15B-13 Act 2007-283, p. 501, §14. https://library.partnertax.ai/us-al/stat/40-16-1 Acts 1935, No. 194, p. 256; Acts 1939, No. 48, p. 56; Acts 1939, No. 369, p. 496; Code 1940, T. 51, §425; Acts 1945, No. 130, p. 129; Acts 1945, No. 319, p. 520; Acts 1955, No. 568, p. 1232; Acts 1957, No. 639, p. 964; Acts 1978, No. 840, p. 1247, §1; Acts 1993, 1st Ex. Sess., No. 93-852, p. 95, §1; Act 2019-284, §2. https://library.partnertax.ai/us-al/stat/40-16-1.1 Act 2006-114, §3. https://library.partnertax.ai/us-al/stat/40-16-1.2 Act 2019-284, §3. https://library.partnertax.ai/us-al/stat/40-16-1.3 Act 2019-284, §3; Act 2021-128, §1. https://library.partnertax.ai/us-al/stat/40-16-2 Acts 1965, No. 276, p. 390. https://library.partnertax.ai/us-al/stat/40-16-3 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §426; Acts 1971, No. 1941, p. 3136; Acts 1978, No. 840, p. 1247, §2; Act 2019-284, §2. https://library.partnertax.ai/us-al/stat/40-16-3.1 Act 2022-53, §3. https://library.partnertax.ai/us-al/stat/40-16-4 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §427; Acts 1978, No. 840, p. 1247, §3; Acts 1992, No. 92-186, p. 349, §45; Act 99-665, 2nd Sp. Sess., p. 131, §6; Act 99-664, 2nd Sp. Sess., p. 124, §1; Act 2016-283, §1; Act 2017-165, §§1,2,. https://library.partnertax.ai/us-al/stat/40-16-5 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §428; Acts 1943, No. 524, p. 490; Acts 1978, No. 840, p. 1247, §4; Acts 1992, No. 92-186, p. 349, §46. https://library.partnertax.ai/us-al/stat/40-16-5.1 Act 2019-284, §3. https://library.partnertax.ai/us-al/stat/40-16-6 Acts 1935, No. 194, p. 256; Acts 1939, No. 396, p. 517; Code 1940, T. 51, §429; Acts 1943, No. 547, p. 536; Acts 1951, No. 839, p. 1470; Acts 1991, No. 91-478, p. 866, § 1; Act 99-665, 2nd Sp. Sess., p. 131, §6; Act 99-664, 2nd Sp. Sess., p. 124, §1; Act 2019-284, §2. https://library.partnertax.ai/us-al/stat/40-16-8 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §431; Act 99-665, 2nd Sp. Sess., §6. https://library.partnertax.ai/us-al/stat/40-16-9 Act 2016-280, §1. https://library.partnertax.ai/us-al/stat/40-16-10 Act 2019-284, §3. https://library.partnertax.ai/us-al/stat/40-16-11 Act 2019-284, §3. https://library.partnertax.ai/us-al/stat/40-17-1 Acts 1939, No. 590, p. 958, §1; Code 1940, T. 51, §665(1); Acts 1951, No. 902, p. 1539, §1; Acts 1953, No. 694, p. 947, §1; Acts 1980, No. 80-740, p. 1505; Acts 1992, 2nd Ex. Sess., No. 92-703, p. 172, §1; Acts 1995, No. 95-410, p. 881, §1. https://library.partnertax.ai/us-al/stat/40-17-2 Acts 1939, No. 590, p. 958, §2; Code 1940, T. 51, §665(2); Acts 1951, No. 902, p. 1539, §2; Acts 1953, No. 694, p. 947, §2; Acts 1955, 1st Ex. Sess., No. 42, p. 64; Acts 1971, No. 1727, p. 2889; Acts 1992, No. 92-205, p. 503, §1; Acts 1995, No. 95-410, p. 881, §1. https://library.partnertax.ai/us-al/stat/40-17-5 Acts 1939, No. 590, p. 958, §5; Code 1940, T. 51, §665(5); Acts 1995, No. 95-410, p. 881, §1. https://library.partnertax.ai/us-al/stat/40-17-6 Acts 1939, No. 590, p. 958, §6; Code 1940, T. 51, §665(6); Acts 1995, No. 95-410, p. 881, §1. https://library.partnertax.ai/us-al/stat/40-17-7 Acts 1939, No. 590, p. 958, §7; Code 1940, T. 51, §665(7); Acts 1951, No. 851, p. 1479; Acts 1992, No. 92-186, p. 349, §47; Acts 1995, No. 95-410, p. 881, §1. https://library.partnertax.ai/us-al/stat/40-17-8 Acts 1939, No. 590, p. 958, §12; Code 1940, T. 51, §665(12); Acts 1951, No. 902, p. 1539, §6. https://library.partnertax.ai/us-al/stat/40-17-9 Acts 1939, No. 590, p. 958, §8; Code 1940, T. 51, §665(8); Acts 1951, No. 902, p. 1539, §3; Acts 1995, No. 95-410, p. 881, §1. https://library.partnertax.ai/us-al/stat/40-17-13 Acts 1939, No. 590, p. 958, §13; Code 1940, T. 51, §665(13); Acts 1951, No. 838, p. 1469; Acts 1969, No. 786, p. 1416; Acts 1978, No. 581, p. 658. https://library.partnertax.ai/us-al/stat/40-17-14 Acts 1939, No. 590, p. 958, §14; Code 1940, T. 51, §665(14); Acts 1951, No. 902, p. 1539, §7; Acts 1995, No. 95-410, p. 881, §1. https://library.partnertax.ai/us-al/stat/40-17-18 Acts 1939, No. 590, p. 958, §19; Code 1940, T. 51, §665(19). https://library.partnertax.ai/us-al/stat/40-17-19 Acts 1939, No. 590, p. 958, §22; Code 1940, T. 51, §665(20). https://library.partnertax.ai/us-al/stat/40-17-20 Acts 1939, No. 590, p. 958, §18; Code 1940, T. 51, §665(18); Acts 1995, No. 95-410, p. 881, §1. https://library.partnertax.ai/us-al/stat/40-17-22 Acts 1992, 2nd Ex. Sess., No. 92-703, p. 173, §3; Acts 1995, No. 95-410, p. 881, §1. https://library.partnertax.ai/us-al/stat/40-17-30 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §646; Acts 1951, No. 847, p. 1477; Acts 1953, No. 772, p. 1036, §1. https://library.partnertax.ai/us-al/stat/40-17-31 Acts 1935, No. 194, p. 256; Acts 1936, Ex. Sess., No. 51, p. 28; Acts 1936-37, Ex. Sess., No. 157, p. 179; Code 1940, T. 51, §647; Acts 1943, No. 478, p. 422; Acts 1945, No. 367, p. 590, §1; Acts 1949, No. 72, p. 98; Acts 1949, No. 649, p. 998, §1; Acts 1953, No. 772, p. 1036, §2; Acts 1955, 1st Ex. Sess., No. 44, p. 73, §1; Acts 1961, No. 948, p. 1523, §1; Acts 1963, No. 254, p. 662, §1; Acts 1967, Ex. Sess., No. 221, p. 278; Acts 1977, No. 674, p. 1163; Acts 1979, No. 79-714, p. 1267; Acts 198 https://library.partnertax.ai/us-al/stat/40-17-32 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §648; Acts 1945, No. 364, p. 580; Acts 1949, No. 94, p. 119; Acts 1949, No. 649, p. 998, §2; Acts 1953, No. 772, p. 1036, §3; Acts 1957, No. 650, p. 979. https://library.partnertax.ai/us-al/stat/40-17-33 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §649; Acts 1945, No. 367, p. 590, §2; Acts 1949, No. 649, p. 998, §3; Acts 1961, No. 948, p. 1523; Acts 1963, No. 254, p. 662, §2. https://library.partnertax.ai/us-al/stat/40-17-34 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §650. https://library.partnertax.ai/us-al/stat/40-17-35 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §651; Acts 1951, No. 849, p. 1479. https://library.partnertax.ai/us-al/stat/40-17-36 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §652. https://library.partnertax.ai/us-al/stat/40-17-37 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §653. https://library.partnertax.ai/us-al/stat/40-17-38 Acts 1959, No. 299, p. 871; Acts 1982, No. 82-415, p. 626; Acts 1984, 1st Ex. Sess., No. 84-798, p. 211. https://library.partnertax.ai/us-al/stat/40-17-39 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §654. https://library.partnertax.ai/us-al/stat/40-17-40 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §658; Acts 1943, No. 473, p. 438; Acts 1951, No. 940, p. 1607, §1; Acts 1992, No. 92-186, p. 349, §48. https://library.partnertax.ai/us-al/stat/40-17-43 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §659. https://library.partnertax.ai/us-al/stat/40-17-45 Acts 1951, No. 632, p. 1086. https://library.partnertax.ai/us-al/stat/40-17-49 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §664. https://library.partnertax.ai/us-al/stat/40-17-50 Acts 1967, Ex. Sess., No. 222, p. 281. https://library.partnertax.ai/us-al/stat/40-17-51 Acts 1969, No. 918, p. 1656. https://library.partnertax.ai/us-al/stat/40-17-52 Acts 1936-37, Ex. Sess., No. 213, p. 248; Code 1940, T. 51, §665. https://library.partnertax.ai/us-al/stat/40-17-70 Acts 1967, Ex. Sess., No. 224, p. 295, §1; Acts 1971, 1st Ex. Sess., No. 153, p. 238, §1; Acts 1978, No. 582, p. 659, §1; Acts 1992, No. 92-203, p. 486, §2. https://library.partnertax.ai/us-al/stat/40-17-71 Acts 1967, Ex. Sess., No. 224, p. 295, §2. https://library.partnertax.ai/us-al/stat/40-17-72 Acts 1967, Ex. Sess., No. 224, p. 295, §3; Acts 1969, No. 784, p. 1410, §1; Acts 1971, 1st Ex. Sess., No. 153, p. 238, §2; Acts 1978, No. 582, p. 659, §2. https://library.partnertax.ai/us-al/stat/40-17-73 Acts 1967, Ex. Sess., No. 224, p. 295, §4; Acts 1969, No. 784, p. 1410, §2; Acts 1978, No. 582, p. 659, §3. https://library.partnertax.ai/us-al/stat/40-17-74 Acts 1967, Ex. Sess., No. 224, p. 295, §5; Acts 1969, No. 217, p. 536, §1. https://library.partnertax.ai/us-al/stat/40-17-74.1 Acts 1992, No. 92-203, p. 486, §3. https://library.partnertax.ai/us-al/stat/40-17-75 Acts 1953, No. 838, p. 1129, §§1, 2. https://library.partnertax.ai/us-al/stat/40-17-76 Acts 1955, No. 90, p. 337. https://library.partnertax.ai/us-al/stat/40-17-77 Acts 1967, Ex. Sess., No. 224, p. 295. https://library.partnertax.ai/us-al/stat/40-17-78 Acts 1967, Ex. Sess., No. 224, p. 295, §7; Acts 1969, No. 217, p. 536, §1. https://library.partnertax.ai/us-al/stat/40-17-79 Acts 1959, 1st Ex. Sess., No. 51, p. 95, §1. https://library.partnertax.ai/us-al/stat/40-17-80 Acts 1959, 1st Ex. Sess., No. 51, p. 95, §2. https://library.partnertax.ai/us-al/stat/40-17-81 Acts 1967, Ex. Sess., No. 224, p. 295, §8; Acts 1992, No. 92-203, p. 486, §4. https://library.partnertax.ai/us-al/stat/40-17-82 Acts 1967, Ex. Sess., No. 224, p. 295, §10. https://library.partnertax.ai/us-al/stat/40-17-100 Acts 1957, No. 743, p. 1173, §2. https://library.partnertax.ai/us-al/stat/40-17-101 Acts 1957, No. 743, p. 1173, §1. https://library.partnertax.ai/us-al/stat/40-17-102 Acts 1957, No. 743, p. 1173, §3; Acts 1959, No. 416, p. 1104, §1; Acts 1992, No. 92-203, p. 486, §5. https://library.partnertax.ai/us-al/stat/40-17-103 Acts 1957, No. 743, p. 1173, §4; Acts 1959, No. 416, p. 1104, §2; Acts 1969, No. 1155, p. 2160; Acts 1992, No. 92-203, p. 486, §6. https://library.partnertax.ai/us-al/stat/40-17-104 Acts 1957, No. 743, p. 1173, §5; Acts 1959, No. 416, p. 1104, §3; Acts 1969, No. 1155, p. 2160. https://library.partnertax.ai/us-al/stat/40-17-105 Acts 1957, No. 743, p. 1173, §6. https://library.partnertax.ai/us-al/stat/40-17-106 Acts 1957, No. 743, p. 1173, §7. https://library.partnertax.ai/us-al/stat/40-17-107 Acts 1957, No. 743, p. 1173, §7(a). https://library.partnertax.ai/us-al/stat/40-17-108 Acts 1957, No. 743, p. 1173, §8. https://library.partnertax.ai/us-al/stat/40-17-120 Acts 1969, No. 403, p. 789, §2. https://library.partnertax.ai/us-al/stat/40-17-121 Acts 1969, No. 403, p. 789, §1. https://library.partnertax.ai/us-al/stat/40-17-122 Acts 1969, No. 403, p. 789, §3; Acts 1992, No. 92-203, p. 486, §7. https://library.partnertax.ai/us-al/stat/40-17-124 Acts 1969, No. 403, p. 789, §5. https://library.partnertax.ai/us-al/stat/40-17-125 Acts 1992, No. 92-203, p. 486, §8. https://library.partnertax.ai/us-al/stat/40-17-140 Acts 1961, No. 674, p. 925, §1; Acts 1965, No. 750, p. 1357, §1; Acts 1980, No. 80-428, p. 595. https://library.partnertax.ai/us-al/stat/40-17-141 Acts 1961, No. 674, p. 925, §2. https://library.partnertax.ai/us-al/stat/40-17-142 Acts 1961, No. 674, p. 925, §3; Acts 1965, No. 750, p. 1357, §2; Acts 1980, No. 80-428, p. 595; Acts 1992, No. 92-186, p. 349, §49. https://library.partnertax.ai/us-al/stat/40-17-144 Acts 1961, No. 674, p. 925, §5. https://library.partnertax.ai/us-al/stat/40-17-145 Acts 1961, No. 674, p. 925, §6. https://library.partnertax.ai/us-al/stat/40-17-146 Acts 1961, No. 674, p. 925, §7; Acts 1965, No. 750, p. 1357, §4. https://library.partnertax.ai/us-al/stat/40-17-147 Acts 1961, No. 674, p. 925, §8. https://library.partnertax.ai/us-al/stat/40-17-148 Acts 1961, No. 674, p. 925, §9. https://library.partnertax.ai/us-al/stat/40-17-150 Acts 1961, No. 674, p. 925, §11; Acts 1965, No. 750, p. 1357, §6; Acts 1971, No. 1408, p. 2403; Acts 1992, 2nd Ex. Sess., No. 92-710, p. 205, §2; Acts 1994, No. 94-586, p. 1078, §7. https://library.partnertax.ai/us-al/stat/40-17-152 Acts 1961, No. 674, p. 925, §14. https://library.partnertax.ai/us-al/stat/40-17-153 Acts 1961, No. 674, p. 925, §16; Acts 1965, No. 750, p. 1357, §9. https://library.partnertax.ai/us-al/stat/40-17-154 Acts 1961, No. 674, p. 925, §15. https://library.partnertax.ai/us-al/stat/40-17-155 Acts 1961, No. 674, p. 925, §13; Acts 1965, No. 750, p. 1357, §8; Acts 1980, No. 80-428, p. 595. https://library.partnertax.ai/us-al/stat/40-17-160 Acts 1980, No. 80-739, p. 1503, §1; Acts 1981, 3rd Ex. Sess., No. 81-1136, p. 409, §1; Act 2017-229, §1. https://library.partnertax.ai/us-al/stat/40-17-161 Acts 1980, No. 80-739, p. 1503, §2; Acts 1981, 3rd Ex. Sess., No. 81-1136, p. 409, §1; Act 2014-145, p. 353, §1; Act 2017-229, §1. https://library.partnertax.ai/us-al/stat/40-17-162 Acts 1980, No. 80-739, p. 1503, §3. https://library.partnertax.ai/us-al/stat/40-17-163 Acts 1980, No. 80-739, p. 1503, §4. https://library.partnertax.ai/us-al/stat/40-17-164 Acts 1980, No. 80-739, p. 1503, §5; Act 2014-145, p. 353, §1. https://library.partnertax.ai/us-al/stat/40-17-165 Acts 1980, No. 80-739, p. 1503, §6; Acts 1981, 3rd Ex. Sess., No. 81-1136, p. 409, §1; Act 2014-145, p. 353, §1; Act 2017-229, §1. https://library.partnertax.ai/us-al/stat/40-17-166 Acts 1980, No. 80-739, p. 1503, §7; Acts 1981, 3rd Ex. Sess., No. 81-1136, p. 409, §1. https://library.partnertax.ai/us-al/stat/40-17-167 Act 2014-408, p. 1506, §§1, 2; Act 2016-468, 1st Sp. Sess., §1; Act 2017-229, §1. https://library.partnertax.ai/us-al/stat/40-17-168 Act 2017-229, §2. https://library.partnertax.ai/us-al/stat/40-17-168.1 Act 2017-229, §2. https://library.partnertax.ai/us-al/stat/40-17-168.2 Act 2017-229, §2. https://library.partnertax.ai/us-al/stat/40-17-168.3 Act 2017-229, §2. https://library.partnertax.ai/us-al/stat/40-17-168.4 Act 2017-229, §2. https://library.partnertax.ai/us-al/stat/40-17-168.5 Act 2017-229, §2. https://library.partnertax.ai/us-al/stat/40-17-168.6 Act 2017-229, §2. https://library.partnertax.ai/us-al/stat/40-17-168.7 Act 2017-229, §2. https://library.partnertax.ai/us-al/stat/40-17-168.8 Act 2017-229, §2. https://library.partnertax.ai/us-al/stat/40-17-168.9 Act 2017-229, §2. https://library.partnertax.ai/us-al/stat/40-17-168.10 Act 2017-229, §2. https://library.partnertax.ai/us-al/stat/40-17-168.11 Act 2017-229, §2. https://library.partnertax.ai/us-al/stat/40-17-168.12 Act 2017-229, §2. https://library.partnertax.ai/us-al/stat/40-17-168.13 Act 2017-229, §2. https://library.partnertax.ai/us-al/stat/40-17-168.14 Act 2017-229, §2. https://library.partnertax.ai/us-al/stat/40-17-168.15 Act 2017-229, §2. https://library.partnertax.ai/us-al/stat/40-17-168.16 Act 2017-229, §2. https://library.partnertax.ai/us-al/stat/40-17-168.17 Act 2017-229, §2. https://library.partnertax.ai/us-al/stat/40-17-168.18 Act 2017-229, §3. https://library.partnertax.ai/us-al/stat/40-17-168.19 Act 2017-229, §3. https://library.partnertax.ai/us-al/stat/40-17-170 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §630. https://library.partnertax.ai/us-al/stat/40-17-171 Acts 1935, No. 194, p. 256; Code 1940 T. 51, §631; Acts 1943, No. 477, p. 441; Acts 1980, No. 80-694, p. 1397; Acts 1987, No. 87-553, p. 854, §2; Act 2011-565, p. 1084, §44. https://library.partnertax.ai/us-al/stat/40-17-172 Acts 1939, No. 386, p. 508; Code 1940, T. 51, §632; Acts 1943, No. 342, p. 323; Acts 1951, No. 846, p. 1477; Acts 1955, No. 42, p. 259. https://library.partnertax.ai/us-al/stat/40-17-173 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §633. https://library.partnertax.ai/us-al/stat/40-17-174 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §634; Acts 1996, No. 96-521, p. 669, §1; Act 2011-565, p. 1084, §44; Act 2013-372, p. 1350, §1. https://library.partnertax.ai/us-al/stat/40-17-175 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §635. https://library.partnertax.ai/us-al/stat/40-17-176 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §636; Acts 1951, No. 850, p. 1479; Acts 1992, No. 92-186, p. 349, §50. https://library.partnertax.ai/us-al/stat/40-17-177 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §637. https://library.partnertax.ai/us-al/stat/40-17-178 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §638. https://library.partnertax.ai/us-al/stat/40-17-179 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §639. https://library.partnertax.ai/us-al/stat/40-17-180 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §640; Acts 1943, No. 472, p. 437; Acts 1951, No. 941, p. 1608, §1; Acts 1992, No. 92-186, p. 349, §51. https://library.partnertax.ai/us-al/stat/40-17-182 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §641. https://library.partnertax.ai/us-al/stat/40-17-185 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §644. https://library.partnertax.ai/us-al/stat/40-17-186 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §645. https://library.partnertax.ai/us-al/stat/40-17-200 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §688. https://library.partnertax.ai/us-al/stat/40-17-201 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §689. https://library.partnertax.ai/us-al/stat/40-17-203 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §691; Acts 1995, No. 95-410, p. 881, §1. https://library.partnertax.ai/us-al/stat/40-17-220 Acts 1980, No. 80-427, p. 590, §1; Acts 1981, No. 81-787, p. 1379; Acts 1987, No. 87-553, p. 854, §3; Acts 1995, No. 95-410, p. 881, §1; Act 2004-546, p. 1164, §1; Act 2011-565, p. 1084, §44. https://library.partnertax.ai/us-al/stat/40-17-221 Acts 1980, No. 80-427, p. 590, §2; Acts 1984, 1st Ex. Sess., No. 84-798, p. 211; Acts 1992, No. 92-186, p. 349, §52; Acts 1995, No. 95-410, p. 881, §1; Act 2011-565, p. 1084, §44. https://library.partnertax.ai/us-al/stat/40-17-222 Acts 1980, No. 80-427, p. 590, §3; Act 2004-546, §1. https://library.partnertax.ai/us-al/stat/40-17-223 Acts 1980, No. 80-427, p. 590, §4; Act 2011-565, p. 1084, §44. https://library.partnertax.ai/us-al/stat/40-17-224 Acts 1980, No. 80-427, p. 590, §5; Acts 1987, No. 87-675, p. 1205. https://library.partnertax.ai/us-al/stat/40-17-225 Acts 1980, No. 80-427, p. 590, §6. https://library.partnertax.ai/us-al/stat/40-17-240 Acts 1988, No. 88-641, p. 1027; Acts 1991, No. 91-672, p. 1310, §1. https://library.partnertax.ai/us-al/stat/40-17-250 Acts 1991, No. 91-665, p. 1273, §1. https://library.partnertax.ai/us-al/stat/40-17-270 Acts 1994, No. 94-586, p. 1078, §1. https://library.partnertax.ai/us-al/stat/40-17-271 Acts 1994, No. 94-586, p. 1078, §2. https://library.partnertax.ai/us-al/stat/40-17-272 Acts 1994, No. 94-586, p. 1078, §3. https://library.partnertax.ai/us-al/stat/40-17-273 Acts 1994, No. 94-586, p. 1078, §4. https://library.partnertax.ai/us-al/stat/40-17-274 Acts 1994, No. 94-586, p. 1078, §5. https://library.partnertax.ai/us-al/stat/40-17-275 Acts 1994, No. 94-586, p. 1078, §6. https://library.partnertax.ai/us-al/stat/40-17-290 Acts 1995, No. 95-410, p. 881, §2. https://library.partnertax.ai/us-al/stat/40-17-291 Acts 1995, No. 95-410, p. 881, §3. https://library.partnertax.ai/us-al/stat/40-17-300 Acts 1957, No. 743, p. 1173, §2; §40-17-100; amended and renumbered by Act 2008-275, p. 402, §6. https://library.partnertax.ai/us-al/stat/40-17-301 Acts 1957, No. 743, p. 1173, §1; §40-17-101; amended and renumbered by Act 2008-275, p. 402, §6. https://library.partnertax.ai/us-al/stat/40-17-302 Acts 1957, No. 743, p. 1173, §3; Acts 1959, No. 416, p. 1104, §1; Acts 1992, No. 92-203, p. 486, §5; §40-17-102; amended and renumbered by Act 2008-275, p. 402, §6. https://library.partnertax.ai/us-al/stat/40-17-303 Acts 1957, No. 743, p. 1173, §4; Acts 1959, No. 416, p. 1104, §2; Acts 1969, No. 1155, p. 2160; Acts 1992, No. 92-203, p. 486, §6; §40-17-103; amended and renumbered by Act 2008-275, p. 402, §6. https://library.partnertax.ai/us-al/stat/40-17-304 Acts 1957, No. 743, p. 1173, §5; Acts 1959, No. 416, p. 1104, §3; Acts 1969, No. 1155, p. 2160; §40-17-104; amended and renumbered by Act 2008-275, p. 402, §6. https://library.partnertax.ai/us-al/stat/40-17-305 Acts 1957, No. 743, p. 1173, §6; §40-17-105; amended and renumbered by Act 2008-275, p. 402, §6. https://library.partnertax.ai/us-al/stat/40-17-306 Acts 1957, No. 743, p. 1173, §7; §40-17-106; amended and renumbered by Act 2008-275, p. 402, §6. https://library.partnertax.ai/us-al/stat/40-17-307 Acts 1957, No. 743, p. 1173, §7(a); §40-17-107; amended and renumbered by Act 2008-275, p. 402, §6. https://library.partnertax.ai/us-al/stat/40-17-308 Acts 1957, No. 743, p. 1173, §8; §40-17-108; amended and renumbered by Act 2008-275, p. 402, §6. https://library.partnertax.ai/us-al/stat/40-17-320 Act 2011-565, p. 1084, §1. https://library.partnertax.ai/us-al/stat/40-17-321 Act 2011-565, p. 1084, §2. https://library.partnertax.ai/us-al/stat/40-17-322 Act 2011-565, p. 1084, §3; Act 2013-372, p. 1350, §1. https://library.partnertax.ai/us-al/stat/40-17-323 Act 2011-565, p. 1084, §4. https://library.partnertax.ai/us-al/stat/40-17-324 Act 2011-565, p. 1084, §5. https://library.partnertax.ai/us-al/stat/40-17-325 Act 2011-565, p. 1084, §6; Act 2015-54, §4. https://library.partnertax.ai/us-al/stat/40-17-326 Act 2011-565, p. 1084, §7. https://library.partnertax.ai/us-al/stat/40-17-327 Act 2011-565, p. 1084, §8. https://library.partnertax.ai/us-al/stat/40-17-328 Act 2011-565, p. 1084, §9. https://library.partnertax.ai/us-al/stat/40-17-329 Act 2011-565, p. 1084, §10; Act 2013-200, p. 391, §1; Act 2013-372, p. 1350, §1; Act 2015-54, §4. https://library.partnertax.ai/us-al/stat/40-17-330 Act 2011-565, p. 1084, §11. https://library.partnertax.ai/us-al/stat/40-17-331 Act 2011-565, p. 1084, §12; Act 2019-2, 1st Sp. Sess., §3. https://library.partnertax.ai/us-al/stat/40-17-332 Act 2011-565, p. 1084, §13. https://library.partnertax.ai/us-al/stat/40-17-333 Act 2011-565, p. 1084, §14. https://library.partnertax.ai/us-al/stat/40-17-334 Act 2011-565, p. 1084, §15. https://library.partnertax.ai/us-al/stat/40-17-335 Act 2011-565, p. 1084, §16; Act 2015-316, p. 954, §1(b)(6); Act 2015-368, p. 1139, §1(b)(6); Act 2021-146, §2. https://library.partnertax.ai/us-al/stat/40-17-336 Act 2011-565, p. 1084, §17; Act 2015-316, §1; Act 2015-368, §1. https://library.partnertax.ai/us-al/stat/40-17-337 Act 2011-565, p. 1084, §18. https://library.partnertax.ai/us-al/stat/40-17-338 Act 2011-565, p. 1084, §19. https://library.partnertax.ai/us-al/stat/40-17-339 Act 2011-565, p. 1084, §20. https://library.partnertax.ai/us-al/stat/40-17-340 Act 2011-565, p. 1084, §21; Act 2013-372, p. 1350, §1; Act 2015-54, §4. https://library.partnertax.ai/us-al/stat/40-17-341 Act 2011-565, p. 1084, §22. https://library.partnertax.ai/us-al/stat/40-17-342 Act 2011-565, p. 1084, §23. https://library.partnertax.ai/us-al/stat/40-17-343 Act 2011-565, p. 1084, §24. https://library.partnertax.ai/us-al/stat/40-17-344 Act 2011-565, p. 1084, §25. https://library.partnertax.ai/us-al/stat/40-17-345 Act 2011-565, p. 1084, §26. https://library.partnertax.ai/us-al/stat/40-17-346 Act 2011-565, p. 1084, §27. https://library.partnertax.ai/us-al/stat/40-17-347 Act 2011-565, p. 1084, §28. https://library.partnertax.ai/us-al/stat/40-17-348 Act 2011-565, p. 1084, §29. https://library.partnertax.ai/us-al/stat/40-17-349 Act 2011-565, p. 1084, §30. https://library.partnertax.ai/us-al/stat/40-17-350 Act 2011-565, p. 1084, §31. https://library.partnertax.ai/us-al/stat/40-17-351 Act 2011-565, p. 1084, §32. https://library.partnertax.ai/us-al/stat/40-17-352 Act 2011-565, p. 1084, §33. https://library.partnertax.ai/us-al/stat/40-17-353 Act 2011-565, p. 1084, §34. https://library.partnertax.ai/us-al/stat/40-17-354 Act 2011-565, p. 1084, §35. https://library.partnertax.ai/us-al/stat/40-17-355 Act 2011-565, p. 1084, §36. https://library.partnertax.ai/us-al/stat/40-17-356 Act 2011-565, p. 1084, §37. https://library.partnertax.ai/us-al/stat/40-17-357 Act 2011-565, p. 1084, §38. https://library.partnertax.ai/us-al/stat/40-17-358 Act 2011-565, p. 1084, §39. https://library.partnertax.ai/us-al/stat/40-17-359 Act 2011-565, p. 1084, §40; Act 2015-54, §4. https://library.partnertax.ai/us-al/stat/40-17-360 Act 2011-565, p. 1084, §41. https://library.partnertax.ai/us-al/stat/40-17-361 Act 2011-565, p. 1084, §42. https://library.partnertax.ai/us-al/stat/40-17-362 Act 2011-565, p. 1084, §43; Act 2013-372, p. 1350, §1; Act 2013-402, p. 1541, §1; Act 2015-54, §4. https://library.partnertax.ai/us-al/stat/40-17-362.1 Act 2023-288, §1. https://library.partnertax.ai/us-al/stat/40-17-363 Act 2011-565, p. 1084, §46. https://library.partnertax.ai/us-al/stat/40-17-370 Act 2019-2, 1st Sp. Sess., §6. https://library.partnertax.ai/us-al/stat/40-17-371 Act 2019-2, 1st Sp. Sess., §7 https://library.partnertax.ai/us-al/stat/40-17-380 Act 2018-469, §1. https://library.partnertax.ai/us-al/stat/40-17-381 Act 2018-469, §2. https://library.partnertax.ai/us-al/stat/40-17-382 Act 2018-469, §3. https://library.partnertax.ai/us-al/stat/40-17-383 Act 2018-469, §4. https://library.partnertax.ai/us-al/stat/40-17-384 Act 2018-469, §5. https://library.partnertax.ai/us-al/stat/40-17A-1 Acts 1988, 1st Ex. Sess., No. 88-785, p. 218, §1. https://library.partnertax.ai/us-al/stat/40-17A-2 Acts 1988, 1st Ex. Sess., No. 88-785, p. 218, §2. https://library.partnertax.ai/us-al/stat/40-17A-3 Acts 1988, 1st Ex. Sess., No. 88-785, p. 218, §3. https://library.partnertax.ai/us-al/stat/40-17A-4 Acts 1988, 1st Ex. Sess., No. 88-785, p. 218, §4. https://library.partnertax.ai/us-al/stat/40-17A-5 Acts 1988, 1st Ex. 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Sess., No. 88-785, p. 218, §14. https://library.partnertax.ai/us-al/stat/40-17A-15 Acts 1988, 1st Ex. Sess., No. 88-785, p. 218, §15. https://library.partnertax.ai/us-al/stat/40-17A-16 Acts 1988, 1st Ex. Sess., No. 88-785, p. 218, §16. https://library.partnertax.ai/us-al/stat/40-18-1 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §373; Acts 1985, No. 85-515, §4; Acts 1990, No. 90-583, p. 988, §1; Acts 1997, No. 97-625, p. 1048, §3; Act 2001-1088, 4th Sp. Sess., p. 1095, §1; Act 2006-114, p. 173, §2; Act 2008-275, p. 402, §7; Act 2008-543, p. 1175, §1. https://library.partnertax.ai/us-al/stat/40-18-1.1 Acts 1985, No. 85-515, §5; Acts 1990, No. 90-583, p. 988, §2. https://library.partnertax.ai/us-al/stat/40-18-2 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §373; Act 98–502, p. 1083, §1; Act 2006-114, p. 173, §2; Act 2025-334, §1. https://library.partnertax.ai/us-al/stat/40-18-2.1 Acts 1984, 1st Ex. 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Sess., No. 84-806, p. 230; Acts 1985, No. 85-515, §9; Acts 1985, 2nd Ex. Sess., No. 85-940, p. 252, §1; Acts 1987, No. 87-622, p. 1107; Acts 1990, No. 90-583, p. 988, §7; Act 98-502, p. 1083, §1; Act 2012-427, p. 1163, §1; Act 2023-421, §1; Act 2024-437, §1 Act 2024-447, §2. https://library.partnertax.ai/us-al/stat/40-18-14.1 Acts 1996, No. 96-526, p. 683, §1. https://library.partnertax.ai/us-al/stat/40-18-14.2 Act 98-502, p. 1083, §1. https://library.partnertax.ai/us-al/stat/40-18-14.3 Acts 98-502, p. 1083, §1. https://library.partnertax.ai/us-al/stat/40-18-15 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §385; Acts 1943, No. 448, p. 412; Acts 1945, No. 318, p. 515; Acts 1947, No. 693, p. 527; Acts 1951, No. 148, p. 382; Acts 1951, No. 208, p. 470; Acts 1951, No. 674, p. 1167, §1; Acts 1961, Ex. Sess., No. 303, p. 2363; Acts 1963, No. 580, p. 1266; Acts 1965, No. 748, p. 1354; Acts 1965, 1st Ex. Sess., No. 246, p. 361; Acts 1965, 2nd Ex. Sess., No. 56, p. 82; Acts 1977, No. 594, p. 793; Acts 1977, No. 796, p. 1376; Acts 1979, No. 79-618, p. 1088; Acts https://library.partnertax.ai/us-al/stat/40-18-15.1 Act 98-502, p. 1083, §1. https://library.partnertax.ai/us-al/stat/40-18-15.2 Act 98-502, p. 1083, §1. https://library.partnertax.ai/us-al/stat/40-18-15.3 Act 2008-559, p. 1282, §§1, 2; Act 2011-155, p. 285, §1. https://library.partnertax.ai/us-al/stat/40-18-15.4 Act 2011-644, p. 1640, §1. https://library.partnertax.ai/us-al/stat/40-18-15.5 Act 2011-644, p. 1640, §2. https://library.partnertax.ai/us-al/stat/40-18-15.6 Act 2016-345, §1. https://library.partnertax.ai/us-al/stat/40-18-15.7 Act 2017-405, §§2, 3. https://library.partnertax.ai/us-al/stat/40-18-15.8 Act 2021-514, §§1-3; Act 2025-402, §1. https://library.partnertax.ai/us-al/stat/40-18-16 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §386; Acts 1953, No. 719, p. 973; Act 99-664, 2nd Sp. 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Sess., No. 82-667, p. 85, §5; Acts 1985, No. 85-515, §§11-12; Acts 1997, No. 97-625, p. 1048, §3; Act 98-299, p. 487, §1; Act 98-502, p. 1083, §1; Act 2006-114, p. 173, §2. https://library.partnertax.ai/us-al/stat/40-18-25.1 Act 2006-114, §3. https://library.partnertax.ai/us-al/stat/40-18-25.2 Act 2006-114, p. 173, §4; Act 2007-147, p. 180, §1. https://library.partnertax.ai/us-al/stat/40-18-26 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §393. https://library.partnertax.ai/us-al/stat/40-18-27 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §§388, 394; Acts 1945, No. 39, p. 45; Acts 1945, No. 75, p. 72; Acts 1947, No. 367, p. 254; Acts 1953, No. 693, p. 945; Acts 1955, 1st Ex. Sess., No. 46, p. 80, §1; Acts 1959, No. 112, p. 634; Acts 1965, No. 552, p. 1021, §1; Acts 1969, Ex. Sess., No. 20, p. 44, §1; Acts 1985, No. 85-515, p. 517, §13; Acts 1986, No. 86-375, p. 560; Acts 1987, No. 87-641, p. 1145; Act 98-468, p. 903, §1; Act 98-502, p. 1083, §1; Act 2012-474, p. 1316, §1; Act 2014-146 https://library.partnertax.ai/us-al/stat/40-18-28 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §395; Acts 1961, Ex. Sess., No. 188, p. 2158; Acts 1997, No. 97-625, p. 1048, §3. https://library.partnertax.ai/us-al/stat/40-18-29 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §396; Acts 1953, No. 126, p. 174; Acts 1971, No. 1939, p. 3134. https://library.partnertax.ai/us-al/stat/40-18-30 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §397; Acts 1982, No. 82-465, p. 759, §6; Acts 1982, 1st Ex. Sess., No. 82-667, p. 85, §6; Act 98-502, p. 1083, §1. https://library.partnertax.ai/us-al/stat/40-18-31 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §398; Acts 1963, 2nd Ex. Sess., No. 104, p. 284, §1; Act 98-502, p. 1083, §1; Act 99-664, 2nd Sp. Sess., p. 124, §1. https://library.partnertax.ai/us-al/stat/40-18-31.1 Acts 1995, No. 95-591, p. 1251, §1. https://library.partnertax.ai/us-al/stat/40-18-31.2 Act 2015-505, 1st Sp. Sess., §1. https://library.partnertax.ai/us-al/stat/40-18-32 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §399; Acts 1985, No. 85-515, §14; Acts 1986, No. 86-375, p. 560; Act 99-664, 2nd Sp. Sess., p. 124, §1; Act 2000-702, p. 1425, §1. https://library.partnertax.ai/us-al/stat/40-18-33 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §400; Act 98-502, p. 1083, §1; Act 99-664, 2nd Sp. Sess., p. 124, §1. https://library.partnertax.ai/us-al/stat/40-18-34 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §401; Acts 1975, No. 1195, p. 2348, §1; Acts 1985, No. 85-515, §15; Act 98-502, p. 1083, §1; Act 99-664, 2nd Sp. Sess., p. 124, §1; Act 2000-702, p. 1425, §1. https://library.partnertax.ai/us-al/stat/40-18-35 Acts 1935, No. 194, p. 256; Acts 1939, No. 399, p. 521; Code 1940, T. 51, §402; Acts 1945, No. 317, p. 510; Acts 1963, 2nd Ex. Sess., No. 107, p. 289, §1; Acts 1969, Ex. Sess., No. 24, p. 55, §1; Acts 1969, No. 1136, p. 2115, §1; Acts 1973, No. 1071, p. 1819, §1; Acts 1973, No. 1170, p. 1969; Acts 1982, No. 82-465, p. 759, §7; Acts 1982, 1st Ex. Sess., No. 82-667, p. 85, §7; Acts 1985, No. 85-515, §16; Acts 1985, No. 85-545, §1; Acts 1988, 2nd Ex. Sess., No. 88-954, §2; Acts 1990, No. 90-583, p. https://library.partnertax.ai/us-al/stat/40-18-35.1 Acts 1983, No. 83-741, p. 1214, §6; Acts 1985, No. 85-515, §17; Acts 1990, No. 90-583, p. 988, §10; Act 98-502, p. 1083, §1; Act 2001-1088, 4th Sp. Sess., p. 1095, §1. https://library.partnertax.ai/us-al/stat/40-18-35.2 Act 2021-1, §7. https://library.partnertax.ai/us-al/stat/40-18-35.3 Act 2021-1, §8. https://library.partnertax.ai/us-al/stat/40-18-36 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §403; Acts 1985, No. 85-515, §18. https://library.partnertax.ai/us-al/stat/40-18-37 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §404. https://library.partnertax.ai/us-al/stat/40-18-38 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §405; Acts 1993, 1st Ex. Sess., No. 93-852, p. 95, §4. https://library.partnertax.ai/us-al/stat/40-18-39 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §406; Acts 1971, No. 1940, p. 3135; Acts 1985, No. 85-515, p. 517, §19; Act 98-502, p. 1083, §1; Act 2000-705, p. 1442, §3; Act 2001-1089, 4th Sp. Sess., p. 1113, §1; Act 2016-412, §1. https://library.partnertax.ai/us-al/stat/40-18-39.1 Act 2021-1, §9. https://library.partnertax.ai/us-al/stat/40-18-39.2 Act 2022-53, §3. https://library.partnertax.ai/us-al/stat/40-18-40 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §407; Acts 1992, No. 92-186, p. 349, §53. https://library.partnertax.ai/us-al/stat/40-18-41 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §408. https://library.partnertax.ai/us-al/stat/40-18-42 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §409; Acts 1953, No. 127, p. 175; Acts 1955, 1st Ex. Sess., No. 46, p. 80, §2; Acts 1955, No. 289, p. 661, §16; Acts 1983, No. 83-741, p. 1214, §1; Act 2001-1088, 4th Sp. Sess., p. 1095, §3; Act 2016-412, §1. https://library.partnertax.ai/us-al/stat/40-18-42.1 Act 2021-203, §§1,2. https://library.partnertax.ai/us-al/stat/40-18-44 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §411; Acts 1985, No. 85-515, p. 517, §20; Acts 1990, No. 90-583, p. 988, §11. https://library.partnertax.ai/us-al/stat/40-18-50 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §417. https://library.partnertax.ai/us-al/stat/40-18-51 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §418. https://library.partnertax.ai/us-al/stat/40-18-53 Acts 1951, No. 848, p. 1478; Acts 1953, No. 207, p. 275. https://library.partnertax.ai/us-al/stat/40-18-54 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §420. https://library.partnertax.ai/us-al/stat/40-18-55 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §421. https://library.partnertax.ai/us-al/stat/40-18-56 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §422; Acts 1992, No. 92-186, p. 349, §54. https://library.partnertax.ai/us-al/stat/40-18-57 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §423. https://library.partnertax.ai/us-al/stat/40-18-58 Acts 1939, No. 253, p. 421; Code 1940, T. 51, §424; Acts 1951, No. 842, p. 1473. https://library.partnertax.ai/us-al/stat/40-18-59 Act 99-664, 2nd Sp. Sess., p. 124, §3. https://library.partnertax.ai/us-al/stat/40-18-60 Act 2021-240, §§1-3,5. https://library.partnertax.ai/us-al/stat/40-18-61 Act 2021-540, §2. https://library.partnertax.ai/us-al/stat/40-18-62 Act 2025-400, §§1, 2. https://library.partnertax.ai/us-al/stat/40-18-70 Acts 1955, No. 289, p. 661, §1; Act 2007-199, p. 234, §5; Act 2008-275, p. 402, §9; Act 2010-184, p. 262, §3. https://library.partnertax.ai/us-al/stat/40-18-71 Acts 1955, No. 289, p. 661, §2; Acts 1965, No. 748, p. 1354, §1; Acts 1982, No. 82-465, p. 759, §8; Acts 1982, 1st Ex. Sess., No. 82-667, p. 85, §8; Acts 1993, 1st Ex. Sess., No. 93-852, p. 95, §5. https://library.partnertax.ai/us-al/stat/40-18-72 Acts 1955, No. 289, p. 661, §3. https://library.partnertax.ai/us-al/stat/40-18-73 Acts 1955, No. 289, p. 661, §4; Act 98-468, p. 903, §1; Act 2007-199, p. 234, §5; Act 2015-504, 1st Sp. Sess., §3. https://library.partnertax.ai/us-al/stat/40-18-73.1 Act 2007-199, p. 234, §6. https://library.partnertax.ai/us-al/stat/40-18-74 Acts 1955, No. 289, p. 661, §5; Acts 1981, No. 81-102, p. 122; Act 98-502, p. 1083, §1; Act 99-367, p. 591, §1. https://library.partnertax.ai/us-al/stat/40-18-75 Acts 1955, No. 289, p. 661, §6. https://library.partnertax.ai/us-al/stat/40-18-76 Acts 1955, No. 289, p. 661, §7. https://library.partnertax.ai/us-al/stat/40-18-77 Acts 1955, No. 289, p. 661, §8; Acts 1992, No. 92-186, p. 349, §55. https://library.partnertax.ai/us-al/stat/40-18-78 Acts 1955, No. 289, p. 661, §9. https://library.partnertax.ai/us-al/stat/40-18-79 Acts 1955, No. 289, p. 661, §10; Acts 1957, No. 393, p. 539; Acts 1992, No. 92-186, p. 349, §56; Act 2017-227, §3. https://library.partnertax.ai/us-al/stat/40-18-80 Acts 1955, No. 289, p. 661, §11; Acts 1983, No. 83-741, p. 1214, §2; Acts 1992, No. 92-186, p. 349, §57; Act 2001-1088, 4th Sp. Sess., p. 1095, §3; Act 2010-685, p. 1150, §1. https://library.partnertax.ai/us-al/stat/40-18-80.1 Act 2001-1088, 4th Sp. Sess., p. 1095, §4; Act 2010-568, p. 1150, §1. https://library.partnertax.ai/us-al/stat/40-18-81 Acts 1955, No. 289, p. 661, §12; Acts 1965, No. 748, p. 1354, §2; Acts 1982, No. 82-465, p. 759, §9; Acts 1982, 1st Ex. Sess., No. 82-667, p. 85, §9; Act 98-502, p. 1083, §1. https://library.partnertax.ai/us-al/stat/40-18-82 Acts 1955, No. 289, p. 661, §13; Acts 1983, No. 83-741, p. 1214, §3; Acts 1993, 1st Ex. Sess., No. 93-852, p. 95, §6; Act 2001-1088, 4th Sp. Sess., p. 1095, §5. https://library.partnertax.ai/us-al/stat/40-18-83 Acts 1955, No. 289, p. 661, §14; Acts 1983, No. 83-741, p. 1214, §4; Act 2001-1088, 4th Sp. Sess., p. 1095, §5. https://library.partnertax.ai/us-al/stat/40-18-83.1 Acts 1983, No. 83-741, p. 1214, §5. https://library.partnertax.ai/us-al/stat/40-18-84 Acts 1955, No. 289, p. 661, §15. https://library.partnertax.ai/us-al/stat/40-18-85 Acts 1955, No. 289, p. 661, §17. https://library.partnertax.ai/us-al/stat/40-18-86 Act 2008-504, p. 1114, §1. https://library.partnertax.ai/us-al/stat/40-18-90 Acts 1988, 2nd Ex. Sess., No. 88-952, p. 575, §1. https://library.partnertax.ai/us-al/stat/40-18-91 Acts 1988, 2nd Ex. Sess., No. 88-952, p. 575, §18. https://library.partnertax.ai/us-al/stat/40-18-100 Acts 1981, No. 81-696, p. 1168, §1; Acts 1985, 2nd Ex. Sess., No. 85-994, p. 360, §1; Acts 1995, No. 95-750, p. 1748, §1; Acts 1997, No. 97-246, p. 426, §1; Act 2004-505, p. 981, §1; Act 2014-321, p. 1145, §1; Act 2014-424, p. 1553, §2; Act 2019-184, §1. https://library.partnertax.ai/us-al/stat/40-18-101 Acts 1981, No. 81-696, p. 1168, §1. https://library.partnertax.ai/us-al/stat/40-18-102 Acts 1981, No. 81-696, p. 1168, §1; Acts 1985, 2nd Ex. Sess., No. 85-994, p. 360, §2. https://library.partnertax.ai/us-al/stat/40-18-103 Acts 1981, No. 81-696, p. 1168, §1; Act 2014-321, p. 1145, §1. https://library.partnertax.ai/us-al/stat/40-18-104 Acts 1981, No. 81-696, p. 1168, §1. https://library.partnertax.ai/us-al/stat/40-18-105 Acts 1981, No. 81-696, p. 1168, §1. https://library.partnertax.ai/us-al/stat/40-18-106 Acts 1981, No. 81-696, p. 1168, §1. https://library.partnertax.ai/us-al/stat/40-18-107 Acts 1981, No. 81-696, p. 1168, §1; Acts 1992, No. 92-186, p. 349, §58. https://library.partnertax.ai/us-al/stat/40-18-108 Acts 1981, No. 81-696, p. 1168, §1. https://library.partnertax.ai/us-al/stat/40-18-109 Acts 1981, No. 81-696, p. 1168, §1. https://library.partnertax.ai/us-al/stat/40-18-110 Act 2009-223, p. 320, §1. https://library.partnertax.ai/us-al/stat/40-18-111 Act 2021-540, §1; Act 2024-223, §1. https://library.partnertax.ai/us-al/stat/40-18-120 Acts 1981, No. 81-479, p. 831. https://library.partnertax.ai/us-al/stat/40-18-121 Acts 1981, No. 81-480, p. 834. https://library.partnertax.ai/us-al/stat/40-18-130 Acts 1993, No. 93-313, p. 470, §1. https://library.partnertax.ai/us-al/stat/40-18-131 Acts 1993, No. 93-313, p. 470, §2. https://library.partnertax.ai/us-al/stat/40-18-132 Acts 1993, No. 93-313, p. 470, §3. https://library.partnertax.ai/us-al/stat/40-18-133 Act 2023-546, §§3, 11. https://library.partnertax.ai/us-al/stat/40-18-135 Acts 1993, 1st Ex. Sess., No. 93-907, p. 204, §1. https://library.partnertax.ai/us-al/stat/40-18-136 Acts 1993, 1st Ex. Sess., No. 93-907, p. 204, §2. https://library.partnertax.ai/us-al/stat/40-18-137 Acts 1993, 1st Ex. Sess., No. 93-907, p. 204, §3. https://library.partnertax.ai/us-al/stat/40-18-138 Acts 1993, 1st Ex. Sess., No. 93-907, p. 204, §4. https://library.partnertax.ai/us-al/stat/40-18-139 Acts 1993, 1st Ex. Sess., No. 93-907, p. 204, §5. https://library.partnertax.ai/us-al/stat/40-18-140 Acts 1982, No. 82-385, p. 562, §1; Act 2006-503, p. 1145, §1; Act 2011-552, p. 1019, §1; Act 2011-620, p. 1426, §1; Act 2012-259, p. 499, §1; Act 2015-443, p. 1433, §1; Act 2015-447, p. 1440, §1; Act 2015-454, p. 1484, §7; Act 2018-405, §1; Act 2023-327, §1. https://library.partnertax.ai/us-al/stat/40-18-141 Acts 1982, No. 82-385, p. 562, §2. https://library.partnertax.ai/us-al/stat/40-18-142 Acts 1982, No. 82-424, p. 666, §1. https://library.partnertax.ai/us-al/stat/40-18-143 Acts 1982, No. 82-424, p. 666, §2. https://library.partnertax.ai/us-al/stat/40-18-144 Acts 1982, No. 82-424, p. 666, §3. https://library.partnertax.ai/us-al/stat/40-18-145 Acts 1982, No. 82-424, p. 666, §4. https://library.partnertax.ai/us-al/stat/40-18-146 Acts 1983, No. 83-781, p. 1429. https://library.partnertax.ai/us-al/stat/40-18-147 Acts 1984, No. 84-247, p. 389; Act 2000-717, p. 1539, §1. https://library.partnertax.ai/us-al/stat/40-18-148 Acts 1988, 1st Ex. Sess., No. 88-853, p. 325. https://library.partnertax.ai/us-al/stat/40-18-149 Acts 1990, No. 90-387 p. 529. https://library.partnertax.ai/us-al/stat/40-18-150 Acts 1992, No. 92-605, §1. https://library.partnertax.ai/us-al/stat/40-18-151 Acts 1997, No. 97-631, p. 1145, §1. https://library.partnertax.ai/us-al/stat/40-18-152 Act 2001-465, p. 619, §1. https://library.partnertax.ai/us-al/stat/40-18-153 Act 2003-341, p. 850, §1. https://library.partnertax.ai/us-al/stat/40-18-154 Act 2009-731, p. 2183, §1. https://library.partnertax.ai/us-al/stat/40-18-155 Act 2011-312, p. 583, §2. https://library.partnertax.ai/us-al/stat/40-18-156 Act 2012-305, p. 667, §1. https://library.partnertax.ai/us-al/stat/40-18-157 Act 2012-543, p. 1612, §§1, 2. https://library.partnertax.ai/us-al/stat/40-18-160 Code 1975, §40-14-90; Acts 1984, 1st Ex. Sess., No. 84-756, p. 121, §1; Acts 1985, No. 85-515, §3; Acts 1989, No. 89-837, p. 1671, §1; Acts 1997, No. 97-625, p. 1048, §3; Act 99-314, p. 423, §1. https://library.partnertax.ai/us-al/stat/40-18-161 Code 1975, §40-14-91; Acts 1984, 1st Ex. Sess., No. 84-756, p. 121, §2; Acts 1989, No. 89-837, p. 1671, §2; Acts 1997, No. 97-625, p. 1048, §3. https://library.partnertax.ai/us-al/stat/40-18-162 Code 1975, §40-14-92; Acts 1984, 1st Ex. Sess., No. 84-756, p. 121, §3; Acts 1989, No. 89-837, p. 1671, §3; Acts 1997, No. 97-625, p. 1048, §3. https://library.partnertax.ai/us-al/stat/40-18-163 Code 1975, §40-14-93; Acts 1984, 1st Ex. Sess., No. 84-756, p. 121, §4. https://library.partnertax.ai/us-al/stat/40-18-164 Code 1975, §40-14-94; Acts 1984, 1st Ex. Sess., No. 84-756, p. 121, §5; Acts 1989, No. 89-837, p. 1671, §4; Acts 1997, No. 97-625, p. 1048, §3. https://library.partnertax.ai/us-al/stat/40-18-165 Code 1975, §40-14-95; Acts 1984, 1st Ex. Sess., No. 84-756, p. 121, §6; Acts 1989, No. 89-837, p. 1671, §5; Acts 1997, No. 97-625, p. 1048, §3. https://library.partnertax.ai/us-al/stat/40-18-166 Code 1975, §40-14-96; Acts 1984, 1st Ex. Sess., No. 84-756, p. 121, §7; Acts 1989, No. 89-837, p. 1671, §6; Acts 1997, No. 97-625, p. 1048, §3. https://library.partnertax.ai/us-al/stat/40-18-167 Code 1975, §40-14-97; Acts 1984, 1st Ex. Sess., No. 84-756, p. 121, §8; Acts 1997, No. 97-625, p. 1048, §3. https://library.partnertax.ai/us-al/stat/40-18-168 Code 1975, §40-14-98; Acts 1984, 1st Ex. Sess., No. 84-756, p. 121, §9. https://library.partnertax.ai/us-al/stat/40-18-169 Code 1975, §40-14-99; Acts 1984, 1st Ex. Sess., No. 84-756, p. 121, §10; Acts 1989, No. 89-837, p. 1671, §7. https://library.partnertax.ai/us-al/stat/40-18-170 Code 1975, §40-14-100; Acts 1984, 1st Ex. Sess., No. 84-756, p. 121, §11; Acts 1989, No. 89-837, p. 1671, §8. https://library.partnertax.ai/us-al/stat/40-18-171 Code 1975, §40-14-101; Acts 1984, 1st Ex. Sess., No. 84-756, p. 121, §12; Acts 1997, No. 97-625, p. 1048, §3. https://library.partnertax.ai/us-al/stat/40-18-172 Code 1975, §40-14-102; Acts 1984, 1st Ex. Sess., No. 84-756, p. 121, §13; Acts 1997, No. 97-625, p. 1048, §3. https://library.partnertax.ai/us-al/stat/40-18-173 Code 1975, §40-14-103; Acts 1984, 1st Ex. Sess., No. 84-756, p. 121, §14. https://library.partnertax.ai/us-al/stat/40-18-174 Acts 1989, No. 89-837, p. 1671, §9. https://library.partnertax.ai/us-al/stat/40-18-175 Acts 1989, No. 89-837, p. 1671, §10; Acts 1997, No. 97-625, p. 1048, §3. https://library.partnertax.ai/us-al/stat/40-18-176 Acts 1989, No. 89-837, p. 1671, §11; Acts 1997, No. 97-625, p. 1048, §3. https://library.partnertax.ai/us-al/stat/40-18-190 Acts 1995, No. 95-187, p. 250, §1; Acts 1997, No. 97-446, p. 765, §1; Act 2001-965, 3rd Sp. Sess., p. 854, §1; Act 2008-275, p. 402, §10; Act 2009-722, p. 2143, §2; Act 2012-54, p. 76, §1; Act 2012-210, p. 351, §2; Act 2012-436, p. 1215, §2. https://library.partnertax.ai/us-al/stat/40-18-191 Acts 1995, No. 95-187, p. 250, §2. https://library.partnertax.ai/us-al/stat/40-18-192 Acts 1995, No. 95-187, p. 250, §3. https://library.partnertax.ai/us-al/stat/40-18-193 Acts 1995, No. 95-187, p. 250, §4; Acts 1997, No. 97-446, p. 765, §1; Act 2001-965, 3rd Sp. Sess., p. 854, §1; Act 2009-722, p. 2143, §2; Act 2012-210, p. 351, §2; Act 2012-436, p. 1215, §2. https://library.partnertax.ai/us-al/stat/40-18-193.1 Act 2012-436, p. 1215, §3. https://library.partnertax.ai/us-al/stat/40-18-194 Acts 1995, No. 95-187, p. 250, §5; Act 2003-375, p. 1062, §1; Act 2008-275, p. 402, §10; Act 2009-722, p. 2143, §2; Act 2012-385, p. 1025, §1. https://library.partnertax.ai/us-al/stat/40-18-195 Acts 1995, No. 95-187, p. 250, §6. https://library.partnertax.ai/us-al/stat/40-18-195.1 Act 2012-54, p. 76, §§2-4. https://library.partnertax.ai/us-al/stat/40-18-196 Acts 1995, No. 95-187, p. 250, §7. https://library.partnertax.ai/us-al/stat/40-18-197 Acts 1995, No. 95-187, p. 250, §8; Acts 1997, No. 97-446, p. 765, §1. https://library.partnertax.ai/us-al/stat/40-18-198 Acts 1995, No. 95-187, p. 250, §9; Acts 1997, No. 97-446, p. 765, §1. https://library.partnertax.ai/us-al/stat/40-18-199 Acts 1995, No. 95-187, p. 250, §10. https://library.partnertax.ai/us-al/stat/40-18-200 Acts 1995, No. 95-187, p. 250, §11. https://library.partnertax.ai/us-al/stat/40-18-201 Acts 1995, No. 95-187, p. 250, §13. https://library.partnertax.ai/us-al/stat/40-18-202 Acts 1995, No. 95-187, p. 250, §15. https://library.partnertax.ai/us-al/stat/40-18-202.1 Act 2008-275, p. 402, §11; Act 2009-722, p. 2143, §2. https://library.partnertax.ai/us-al/stat/40-18-203 Acts 1995, No. 95-187, p. 250, §16. https://library.partnertax.ai/us-al/stat/40-18-205 Act 2011-648, p. 1651, §1. https://library.partnertax.ai/us-al/stat/40-18-206 Act 2011-648, p. 1651, §2. https://library.partnertax.ai/us-al/stat/40-18-207 Act 2011-648, p. 1651, §3. https://library.partnertax.ai/us-al/stat/40-18-208 Act 2011-648, p. 1651, §4. https://library.partnertax.ai/us-al/stat/40-18-209 Act 2011-648, p. 1651, §5. https://library.partnertax.ai/us-al/stat/40-18-210 Act 2011-648, p. 1651, §6. https://library.partnertax.ai/us-al/stat/40-18-211 Act 2011-648, p. 1651, §7. https://library.partnertax.ai/us-al/stat/40-18-212 Act 2011-648, p. 1651, §8. https://library.partnertax.ai/us-al/stat/40-18-213 Act 2011-648, p. 1651, §9. https://library.partnertax.ai/us-al/stat/40-18-214 Act 2011-648, p. 1651, §10. https://library.partnertax.ai/us-al/stat/40-18-215 Act 2011-648, p. 1651, §11. https://library.partnertax.ai/us-al/stat/40-18-220 Acts 1995, No. 95-239, p. 403, §1; Act 2023-546, §1. https://library.partnertax.ai/us-al/stat/40-18-221 Acts 1995, No. 95-239, p. 403, §2. https://library.partnertax.ai/us-al/stat/40-18-222 Act 2023-546, §§4, 11. https://library.partnertax.ai/us-al/stat/40-18-240 Act 2001-503, p. 886, §1. https://library.partnertax.ai/us-al/stat/40-18-241 Act 2001-503, p. 886, §2. https://library.partnertax.ai/us-al/stat/40-18-242 Act 2001-503, p. 886, §3. https://library.partnertax.ai/us-al/stat/40-18-243 Act 2001-503, p. 886, §4. https://library.partnertax.ai/us-al/stat/40-18-244 Act 2001-503, p. 886, §5. https://library.partnertax.ai/us-al/stat/40-18-245 Act 2001-503, p. 886, §6. https://library.partnertax.ai/us-al/stat/40-18-246 Act 2001-503, p. 886, §7. https://library.partnertax.ai/us-al/stat/40-18-247 Act 2001-503, p. 886, §8. https://library.partnertax.ai/us-al/stat/40-18-248 Act 2001-503, p. 886, §9. https://library.partnertax.ai/us-al/stat/40-18-249 Act 2001-503, p. 886, §10. https://library.partnertax.ai/us-al/stat/40-18-250 Act 2001-503, p. 886, §11. https://library.partnertax.ai/us-al/stat/40-18-270 Act 2010-557, p. 1132, §1. https://library.partnertax.ai/us-al/stat/40-18-271 Act 2010-557, p. 1132, §2. https://library.partnertax.ai/us-al/stat/40-18-272 Act 2010-557, p. 1132, §3. https://library.partnertax.ai/us-al/stat/40-18-273 Act 2023-546, §§ 5, 11. https://library.partnertax.ai/us-al/stat/40-18-290 Act 2011-551, p. 1017, §1. https://library.partnertax.ai/us-al/stat/40-18-291 Act 2011-551, p. 1017, §2. https://library.partnertax.ai/us-al/stat/40-18-292 Act 2011-551, p. 1017, §3. https://library.partnertax.ai/us-al/stat/40-18-293 Act 2011-551, p. 1017, §4. https://library.partnertax.ai/us-al/stat/40-18-294 Act 2023-546, §§6, 11. https://library.partnertax.ai/us-al/stat/40-18-310 Act 2012-413, p. 1123, §1. https://library.partnertax.ai/us-al/stat/40-18-311 Act 2012-413, p. 1123, §2. https://library.partnertax.ai/us-al/stat/40-18-312 Act 2012-413, p. 1123, §3. https://library.partnertax.ai/us-al/stat/40-18-313 Act 2012-413, p. 1123, §4. https://library.partnertax.ai/us-al/stat/40-18-320 Act 2012-168, p. 254, §1; Act 2018-194, §1. https://library.partnertax.ai/us-al/stat/40-18-320.1 Act 2018-194, §2. https://library.partnertax.ai/us-al/stat/40-18-321 Act 2012-168, p. 254, §2; Act 2016-188, p. 435, §5; Act 2018-194, §3. https://library.partnertax.ai/us-al/stat/40-18-322 Act 2012-168, p. 254, §3; Act 2018-194, §3. https://library.partnertax.ai/us-al/stat/40-18-323 Act 2012-168, p. 254, §4. https://library.partnertax.ai/us-al/stat/40-18-324 Act 2012-168, p. 254, §5; Act 2018-194, §§3-6. https://library.partnertax.ai/us-al/stat/40-18-325 Act 2023-546, §§7, 11. https://library.partnertax.ai/us-al/stat/40-18-340 Act 2012-391, p. 1049, §1. https://library.partnertax.ai/us-al/stat/40-18-341 Act 2012-391, p. 1049, §2. https://library.partnertax.ai/us-al/stat/40-18-342 Act 2012-391, p. 1049, §3; Act 2013-66, p. 129, §1; Act 2017-352, §§1,2; Act 2018-468, §1. https://library.partnertax.ai/us-al/stat/40-18-343 Act 2012-391, p. 1049, §4. https://library.partnertax.ai/us-al/stat/40-18-344 Act 2012-391, p. 1049, §5. https://library.partnertax.ai/us-al/stat/40-18-345 Act 2023-546, §§ 8, 11. https://library.partnertax.ai/us-al/stat/40-18-360 Act 2014-413, p. 1517, §1; Act 2018-549, §1; Act 2022-299, §1. https://library.partnertax.ai/us-al/stat/40-18-361 Act 2014-413, p. 1517, §2; Act 2018-549, §1; Act 2022-299, §1. https://library.partnertax.ai/us-al/stat/40-18-362 Act 2014-413, p. 1517, §3. https://library.partnertax.ai/us-al/stat/40-18-363 Act 2014-413, p. 1517, §4. https://library.partnertax.ai/us-al/stat/40-18-370 Act 2015-27, p. 103, §§1-3; Act 2016-321, p. 799, §1; Act 2017-442, §1(b)(7); Act 2023-34, §2. https://library.partnertax.ai/us-al/stat/40-18-370.1 Act 2019-392, §2. https://library.partnertax.ai/us-al/stat/40-18-371 Act 2015-27, p. 103, §3; Act 2017-442, §2(b)(8), 2(b)(9). https://library.partnertax.ai/us-al/stat/40-18-372 Act 2015-27, p. 103, §3; Act 2023-34, §2. https://library.partnertax.ai/us-al/stat/40-18-373 Act 2015-27, §3. https://library.partnertax.ai/us-al/stat/40-18-374 Act 2015-27, p. 103, §3; Act 2023-34, §2. https://library.partnertax.ai/us-al/stat/40-18-375 Act 2015-27, p. 103, §3; Act 2021-2, §1; Act 2023-34, §2. https://library.partnertax.ai/us-al/stat/40-18-376 Act 2015-27, p. 103, §3; Act 2019-392, §3; Act 2021-2, §1; Act 2021-423, §2; Act 2023-34, §2. https://library.partnertax.ai/us-al/stat/40-18-376.1 Act 2015-41, p. 146, §3; Act 2017-442, §1(b)(10); Act 2019-392, §3; Act 2023-34, §2. https://library.partnertax.ai/us-al/stat/40-18-376.2 Act 2015-41, p. 446, §3; Act 2016-321, p. 799, §1; Act 2023-34, §2. https://library.partnertax.ai/us-al/stat/40-18-376.3 Act 2019-392, §5; Act 2021-2, §1; Act 2023-34, §2. https://library.partnertax.ai/us-al/stat/40-18-376.4 Act 2021-2, §10; Act 2023-34, §2; Act 2024-441, §1. https://library.partnertax.ai/us-al/stat/40-18-377 Act 2015-27, §3; p. 103, Act 2023-34, §2. https://library.partnertax.ai/us-al/stat/40-18-378 Act 2015-27, p. 103, §3; Act 2023-34, §2. https://library.partnertax.ai/us-al/stat/40-18-379 Act 2015-27, p. 103, §3; Act 2023-36, §1. https://library.partnertax.ai/us-al/stat/40-18-379.1 Act 2023-36, §2 https://library.partnertax.ai/us-al/stat/40-18-380 Act 2015-27, §3. https://library.partnertax.ai/us-al/stat/40-18-381 Act 2015-27, §3. https://library.partnertax.ai/us-al/stat/40-18-382 Act 2015-27, p. 103, §5; Act 2017-314, §1; Act 2021-2, §1; Act 2023-34, §2. https://library.partnertax.ai/us-al/stat/40-18-383 Act 2015-27, p. 103, §§6, 7; Act 2017-314, §§1,2; Act 2021-2, §1; Act 2023-34, §2. https://library.partnertax.ai/us-al/stat/40-18-384 Act 2019-392, §7, Act 2022-371, §1(b)(5). https://library.partnertax.ai/us-al/stat/40-18-385 Act 2019-392, §8. https://library.partnertax.ai/us-al/stat/40-18-386 Act 2019-392, §11. https://library.partnertax.ai/us-al/stat/40-18-387 Act 2023-34, §3. https://library.partnertax.ai/us-al/stat/40-18-390 Act 2016-188, §1. https://library.partnertax.ai/us-al/stat/40-18-391 Act 2016-188, §2. https://library.partnertax.ai/us-al/stat/40-18-392 Act 2016-188, §3. https://library.partnertax.ai/us-al/stat/40-18-393 Act 2016-188, §4. https://library.partnertax.ai/us-al/stat/40-18-394 Act 2016-188, §6. https://library.partnertax.ai/us-al/stat/40-18-400 Act 2016-102, p. 148, §2; Act 2021-2, §1. https://library.partnertax.ai/us-al/stat/40-18-401 Act 2016-102, §2. https://library.partnertax.ai/us-al/stat/40-18-402 Act 2016-102, §2. https://library.partnertax.ai/us-al/stat/40-18-403 Act 2016-102, p. 148, §2; Act 2021-2, §1; Act 2023-419, §1. https://library.partnertax.ai/us-al/stat/40-18-410 Act 2016-102, p. 148, §3; Act 2019-392, §3. https://library.partnertax.ai/us-al/stat/40-18-411 Act 2016-102, p. 148, §3; Act 2019-392, §3. https://library.partnertax.ai/us-al/stat/40-18-412 Act 2016-102, p. 148, §3; Act 2019-392, §3. https://library.partnertax.ai/us-al/stat/40-18-413 Act 2016-102, p. 148, §3; Act 2019-392, §3. https://library.partnertax.ai/us-al/stat/40-18-414 Act 2016-102, p. 148, §3; Act 2019-392, §3. https://library.partnertax.ai/us-al/stat/40-18-415 Act 2016-102, §3. https://library.partnertax.ai/us-al/stat/40-18-416 Act 2016-102, §3. https://library.partnertax.ai/us-al/stat/40-18-417 Act 2021-2, §2. https://library.partnertax.ai/us-al/stat/40-18-417.1 Act 2021-2, §3; Act 2021-423, §3; Act 2023-34, §2. https://library.partnertax.ai/us-al/stat/40-18-417.2 Act 2021-2, §4; Act 2023-34, §2; Act 2024-441, §1. https://library.partnertax.ai/us-al/stat/40-18-417.3 Act 2021-2, §5; Act 2023-34, §2. https://library.partnertax.ai/us-al/stat/40-18-417.4 Act 2021-2, §6; Act 2021-423, §4; Act 2023-34, §2; Act 2023-512, §1. https://library.partnertax.ai/us-al/stat/40-18-417.5 Act 2021-2, §7. https://library.partnertax.ai/us-al/stat/40-18-417.6 Act 2021-2, §8. https://library.partnertax.ai/us-al/stat/40-18-417.7 Act 2021-2, §9; Act 2023-34, §2. https://library.partnertax.ai/us-al/stat/40-18-417.8 Act 2023-313, §1. https://library.partnertax.ai/us-al/stat/40-18-417.9 Act 2023-34, §3. https://library.partnertax.ai/us-al/stat/40-18-420 Act 2016-314, §1. https://library.partnertax.ai/us-al/stat/40-18-421 Act 2016-314, §2. https://library.partnertax.ai/us-al/stat/40-18-422 Act 2016-314, p. 784, §3; Act 2019-506, §8; Act 2025-539, §14. https://library.partnertax.ai/us-al/stat/40-18-423 Act 2016-314, p. 784, §4; Act 2019-506, §8; Act 2023-539, §14. https://library.partnertax.ai/us-al/stat/40-18-424 Act 2016-314, p. 784, §5; Act 2019-506, §8; Act 2023-539, §14. https://library.partnertax.ai/us-al/stat/40-18-440 Act 2017-363, §1. https://library.partnertax.ai/us-al/stat/40-18-441 Act 2017-363, §2. https://library.partnertax.ai/us-al/stat/40-18-442 Act 2017-363, §3. https://library.partnertax.ai/us-al/stat/40-18-443 Act 2017-363, §4. https://library.partnertax.ai/us-al/stat/40-18-444 Act 2017-363, §5. https://library.partnertax.ai/us-al/stat/40-18-445 Act 2017-363, §6. https://library.partnertax.ai/us-al/stat/40-18-446 Act 2017-363, §10. https://library.partnertax.ai/us-al/stat/40-18-460 Act 2021-1, §2. https://library.partnertax.ai/us-al/stat/40-18-461 Act 2021-1, §3. https://library.partnertax.ai/us-al/stat/40-18-462 Act 2021-1, §4. https://library.partnertax.ai/us-al/stat/40-18-470 Act 2023-34, §§4, 5; Act 2026-204, §1. https://library.partnertax.ai/us-al/stat/40-18-471 Act 2023-34, §5; Act 2026-204, §1. https://library.partnertax.ai/us-al/stat/40-18-472 Act 2023-34, §5; Act 2023-512, §2; Act 2026-204, §1. https://library.partnertax.ai/us-al/stat/40-18-473 Act 2023-34, §5; Act 2023-512, §2; Act 2026-204, §1. https://library.partnertax.ai/us-al/stat/40-18-474 Act 2023-34, §5. https://library.partnertax.ai/us-al/stat/40-18-475 Act 2023-34, §5. https://library.partnertax.ai/us-al/stat/40-18-476 Act 2023-34, §3. https://library.partnertax.ai/us-al/stat/40-18-480 Act 2022-298, §1. https://library.partnertax.ai/us-al/stat/40-18-481 Act 2022-298, §2. https://library.partnertax.ai/us-al/stat/40-18-500 Act 2022-53, §1. https://library.partnertax.ai/us-al/stat/40-18-501 Act 2022-53, §2. https://library.partnertax.ai/us-al/stat/40-18-502 Act 2022-53, §6. https://library.partnertax.ai/us-al/stat/40-18-510 Act 2023-377, §1; Act 2023-511, §1. https://library.partnertax.ai/us-al/stat/40-18-511 Act 2023-377, §2; Act 2023-511, §2. https://library.partnertax.ai/us-al/stat/40-18-512 Act 2023-377, §3; Act 2023-511, §3. https://library.partnertax.ai/us-al/stat/40-18-520 Act 2023-519, §1. https://library.partnertax.ai/us-al/stat/40-18-521 Act 2023-519, §2. https://library.partnertax.ai/us-al/stat/40-18-522 Act 2023-519, §3. https://library.partnertax.ai/us-al/stat/40-18-523 Act 2023-519, §4. https://library.partnertax.ai/us-al/stat/40-18-524 Act 2023-519, §5. https://library.partnertax.ai/us-al/stat/40-18-525 Act 2023-519, §6. https://library.partnertax.ai/us-al/stat/40-18-526 Act 2023-519, §7. https://library.partnertax.ai/us-al/stat/40-18-527 Act 2023-519, §8. https://library.partnertax.ai/us-al/stat/40-18-530 Act 2024-302, §1. https://library.partnertax.ai/us-al/stat/40-18-531 Act 2024-302, §2. https://library.partnertax.ai/us-al/stat/40-18-532 Act 2024-302, §3. https://library.partnertax.ai/us-al/stat/40-18-533 Act 2024-302, §4. https://library.partnertax.ai/us-al/stat/40-18-534 Act 2024-302, §5. https://library.partnertax.ai/us-al/stat/40-18-535 Act 2024-302, §6. https://library.partnertax.ai/us-al/stat/40-18-540 Act 2024-303, §1. https://library.partnertax.ai/us-al/stat/40-18-541 Act 2024-303, §2. https://library.partnertax.ai/us-al/stat/40-18-542 Act 2024-303, §3. https://library.partnertax.ai/us-al/stat/40-18-543 Act 2024-303, §4. https://library.partnertax.ai/us-al/stat/40-18-544 Act 2024-303, §5. https://library.partnertax.ai/us-al/stat/40-18-545 Act 2024-303, §6. https://library.partnertax.ai/us-al/stat/40-18-546 Act 2024-303, §7. https://library.partnertax.ai/us-al/stat/40-18-550 Act 2025-404, §1. https://library.partnertax.ai/us-al/stat/40-18-551 Act 2025-404, §2; Act 2026-34, §1. https://library.partnertax.ai/us-al/stat/40-18-552 Act 2025-404, §3; Act 2026-34, §1. https://library.partnertax.ai/us-al/stat/40-18-553 Act 2025-404, §4. https://library.partnertax.ai/us-al/stat/40-18-554 Act 2025-404, §5. https://library.partnertax.ai/us-al/stat/40-18-555 Act 2025-404, §6. https://library.partnertax.ai/us-al/stat/40-18-556 Act 2025-404, §7. https://library.partnertax.ai/us-al/stat/40-18-557 Act 2025-404, §8; Act 2026-34, §1. https://library.partnertax.ai/us-al/stat/40-18-558 Act 2025-404, §9. https://library.partnertax.ai/us-al/stat/40-18-559 Act 2025-404, §10. https://library.partnertax.ai/us-al/stat/40-18-560 Act 2025-404, §11. https://library.partnertax.ai/us-al/stat/40-18-561 Act 2025-404, §12. https://library.partnertax.ai/us-al/stat/40-18-562 Act 2025-404, §13. https://library.partnertax.ai/us-al/stat/40-19-1 Acts 1939, No. 664, p. 1050, §1; Code 1940, T. 48, §301(33); Acts 1992, 2nd Ex. Sess., No. 92-710, p. 205, §3. https://library.partnertax.ai/us-al/stat/40-19-2 Acts 1935, No. 194, p. 256; Acts 1936-37, Ex. Sess., No. 168, p. 191; Code 1940, T. 51, §715; Acts 1951, No. 841, p. 1472, §1; Acts 1992, 2nd Ex. Sess., No. 92-710, p. 205, §4. https://library.partnertax.ai/us-al/stat/40-19-3 Acts 1939, No. 664, p. 1050, §2; Code 1940, T. 48, §301(34); Acts 1961, No. 673, p. 923. https://library.partnertax.ai/us-al/stat/40-19-4 Acts 1939, No. 664, p. 1050, §3; Code 1940, T. 48, §301(35). https://library.partnertax.ai/us-al/stat/40-19-5 Acts 1939, No. 664, p. 1050, §§4, 5; Code 1940, T. 48, §§301(36), 301(37). https://library.partnertax.ai/us-al/stat/40-19-11 Acts 1939, No. 664, p. 1050, §14; Code 1940, T. 48, §301(46). https://library.partnertax.ai/us-al/stat/40-19-12 Acts 1939, No. 664, p. 1050; Code 1940, T. 48, §301(47). https://library.partnertax.ai/us-al/stat/40-19-13 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §716. https://library.partnertax.ai/us-al/stat/40-19-14 Acts 1939, No. 664, p. 1050, §16; Code 1940, T. 48, §301(48). https://library.partnertax.ai/us-al/stat/40-19-15 Acts 1939, No. 664, p. 1050, §17; Code 1940, T. 48, §301(49). https://library.partnertax.ai/us-al/stat/40-19-16 Acts 1939, No. 664, p. 1050, §18; Code 1940, T. 48, §301(50). https://library.partnertax.ai/us-al/stat/40-19-17 Acts 1935, No. 194, p. 256; Acts 1939, No. 664, p. 1050, §19; Code 1940, T. 48, §301(51); Code 1940, T. 51, §717; Acts 1951, No. 841, p. 1472, §2. https://library.partnertax.ai/us-al/stat/40-20-1 Acts 1945, No. 2, p. 20, §1; Acts 1983, 4th Ex. Sess., No. 83-889, §1; Acts 1984, No. 84-328, p. 749, §1; Acts 1985, 2nd Ex. Sess., No. 85-911, p. 182, §1. https://library.partnertax.ai/us-al/stat/40-20-2 Acts 1945, No. 2, p. 20, §2; Acts 1971, No. 2057, p. 3317, §1; Acts 1979, No. 79-434, p. 687, §1; Acts 1980, No. 80-708, p. 1438; Acts 1983, 1st Ex. Sess., No. 83-39, p. 39, §1; Acts 1983, 4th Ex. Sess., No. 83-889, p. 116, §2; Acts 1984, No. 84-328, p. 749, §2; Acts 1984, No. 84-660, p. 1323; Acts 1984, No. 84-672, p. 5; Acts 1985, 2nd Ex. Sess., No. 85-911, p. 182, §1; Acts 1988, No. 88-601, p. 935, §2; Acts 1994, No. 94-367, p. 615, §1; Acts 1996, 2nd Ex. Sess., No. 96-877, p. 1688, §1; Act 9 https://library.partnertax.ai/us-al/stat/40-20-3 Acts 1945, No. 2, p. 20, §3; Acts 1953, No. 454, p. 559. https://library.partnertax.ai/us-al/stat/40-20-4 Acts 1945, No. 2, p. 20, §4; Acts 1991, 1st Ex. Sess., No. 91-798, p. 193, §1. https://library.partnertax.ai/us-al/stat/40-20-5 Acts 1945, No. 2, p. 20, §5; Acts 1981, No. 81-704, p. 1181; Acts 1991, 1st Ex. Sess., No. 91-798, §2; Acts 1992, No. 92-186, p. 349, §59. https://library.partnertax.ai/us-al/stat/40-20-7 Acts 1945, No. 2, p. 20, §7; Acts 1951, No. 838, p. 1469. https://library.partnertax.ai/us-al/stat/40-20-8 Acts 1945, No. 2, p. 20, §8; Acts 1971, No. 2057, p. 3317, §1; Acts 1979, No. 79-434, p. 687, §2; Acts 1983, 1st Ex. Sess., No. 83-39, p. 39, §2; Acts 1983, 4th Ex. Sess., No. 83-889, p. 116, §3; Acts 1984, No. 84-662, p. 1326; Acts 1990, No. 90-652, p. 1249; Act 2009-147, p. 284, §3. https://library.partnertax.ai/us-al/stat/40-20-9 Acts 1945, No. 2, p. 20, §9. https://library.partnertax.ai/us-al/stat/40-20-11 Acts 1945, No. 2, p. 20, §11. https://library.partnertax.ai/us-al/stat/40-20-12 Acts 1945, No. 2, p. 20, §12; Acts 1957, No. 600, p. 859. https://library.partnertax.ai/us-al/stat/40-20-13 Acts 1945, No. 2, p. 20, §13. https://library.partnertax.ai/us-al/stat/40-20-14 Act 98-285, p. 463, §§1, 2, 5. https://library.partnertax.ai/us-al/stat/40-20-20 Act 2009-147, p. 284, §4. https://library.partnertax.ai/us-al/stat/40-20-21 Act 2009-147, p. 284, §4. https://library.partnertax.ai/us-al/stat/40-20-22 Act 2009-147, p. 284, §4. https://library.partnertax.ai/us-al/stat/40-20-23 Act 2009-147, p. 284, §4. https://library.partnertax.ai/us-al/stat/40-20-30 Acts 1957, No. 261, p. 332, §1. https://library.partnertax.ai/us-al/stat/40-20-31 Acts 1957, No. 261, p. 332, §2. https://library.partnertax.ai/us-al/stat/40-20-32 Acts 1957, No. 261, p. 332, §3. https://library.partnertax.ai/us-al/stat/40-20-33 Acts 1957, No. 261, p. 332, §4; Acts 1961, No. 864, p. 1346, §1. https://library.partnertax.ai/us-al/stat/40-20-34 Acts 1957, No. 261, p. 332, §5; Acts 1961, No. 864, p. 1346, §1. https://library.partnertax.ai/us-al/stat/40-20-35 Acts 1957, No. 261, p. 332, §6; Acts 1961, No. 864, p. 1346, §1. https://library.partnertax.ai/us-al/stat/40-20-36 Acts 1957, No. 261, p. 332, §7; Acts 1961, No. 864, p. 1346, §1. https://library.partnertax.ai/us-al/stat/40-20-37 Acts 1957, No. 261, p. 332, §8. https://library.partnertax.ai/us-al/stat/40-20-50 Acts 1987, No. 87-629, p. 1128, §1. https://library.partnertax.ai/us-al/stat/40-21-1 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §142; Acts 1995, No. 95-515, p. 1037, §1. https://library.partnertax.ai/us-al/stat/40-21-2 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §143. https://library.partnertax.ai/us-al/stat/40-21-3 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §144. https://library.partnertax.ai/us-al/stat/40-21-4 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §145. https://library.partnertax.ai/us-al/stat/40-21-5 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §146. https://library.partnertax.ai/us-al/stat/40-21-6 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §147. https://library.partnertax.ai/us-al/stat/40-21-7 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §148. https://library.partnertax.ai/us-al/stat/40-21-8 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §149. https://library.partnertax.ai/us-al/stat/40-21-9 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §150. https://library.partnertax.ai/us-al/stat/40-21-10 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §151. https://library.partnertax.ai/us-al/stat/40-21-11 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §152. https://library.partnertax.ai/us-al/stat/40-21-12 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §153. https://library.partnertax.ai/us-al/stat/40-21-13 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §154. https://library.partnertax.ai/us-al/stat/40-21-14 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §155. https://library.partnertax.ai/us-al/stat/40-21-15 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §156. https://library.partnertax.ai/us-al/stat/40-21-16 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §157. https://library.partnertax.ai/us-al/stat/40-21-17 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §158; Acts 1945, No. 403, p. 642; Acts 1992, No. 92-186, p. 349, §60. https://library.partnertax.ai/us-al/stat/40-21-18 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §159. https://library.partnertax.ai/us-al/stat/40-21-19 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §160. https://library.partnertax.ai/us-al/stat/40-21-20 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §161. https://library.partnertax.ai/us-al/stat/40-21-21 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §162. https://library.partnertax.ai/us-al/stat/40-21-22 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §163. https://library.partnertax.ai/us-al/stat/40-21-23 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §164; Acts 1992, No. 92-186, p. 349, §61. https://library.partnertax.ai/us-al/stat/40-21-25 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §166. https://library.partnertax.ai/us-al/stat/40-21-26 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §167. https://library.partnertax.ai/us-al/stat/40-21-27 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §168. https://library.partnertax.ai/us-al/stat/40-21-28 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §169. https://library.partnertax.ai/us-al/stat/40-21-29 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §170. https://library.partnertax.ai/us-al/stat/40-21-30 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §171. https://library.partnertax.ai/us-al/stat/40-21-32 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §173. https://library.partnertax.ai/us-al/stat/40-21-33 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §174. https://library.partnertax.ai/us-al/stat/40-21-34 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §175. https://library.partnertax.ai/us-al/stat/40-21-50 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §177; Acts 1971, No. 1417, p. 2420, §1. https://library.partnertax.ai/us-al/stat/40-21-51 Acts 1971, No. 1417, p. 2420, §2. https://library.partnertax.ai/us-al/stat/40-21-52 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §176; Acts 1971, No. 1413, p. 2408; Acts 1992, No. 92-186, p. 349, §62. https://library.partnertax.ai/us-al/stat/40-21-53 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §178; Acts 1971, No. 1412, p. 2406, §1; Acts 1981, No. 81-867, p. 1659; Act 2009-773, p. 2388, §3. https://library.partnertax.ai/us-al/stat/40-21-54 Acts 1971, No. 1412, p. 2406, §2. https://library.partnertax.ai/us-al/stat/40-21-55 Acts 1971, No. 1412, p. 2406, §3. https://library.partnertax.ai/us-al/stat/40-21-56 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §179; Acts 1957, No. 551, p. 772. https://library.partnertax.ai/us-al/stat/40-21-60 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §184. https://library.partnertax.ai/us-al/stat/40-21-61 Acts 1935, No. 432, p. 910; Code 1940, T. 51, §185. https://library.partnertax.ai/us-al/stat/40-21-62 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §181. https://library.partnertax.ai/us-al/stat/40-21-63 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §187. https://library.partnertax.ai/us-al/stat/40-21-64 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §188; Acts 1992, No. 92-623, p. 1466, §13. https://library.partnertax.ai/us-al/stat/40-21-80 Acts 1969, Ex. Sess., No. 21, p. 46, §§1, 2; Acts 1969, No. 239, p. 569; Acts 1969, No. 993, p. 1757, §1; Acts 1976, No. 387, p. 491, §1; Acts 1992, No. 92-623, p. 1466, §1; Act 98-654, p. 1431, §1; Act 2001-1090, 4th Sp. Sess., p. 1120, §1; Act 2006-292, p. 584, §1. https://library.partnertax.ai/us-al/stat/40-21-81 Acts 1969, Ex. Sess., No. 21, p. 46, §3; Acts 1992, No. 92-623, p. 1466, §2. https://library.partnertax.ai/us-al/stat/40-21-82 Acts 1969, Ex. Sess., No. 21, p. 46, §4; Acts 1971, 1st Ex. Sess., No. 98, p. 172; Acts 1992, No. 92-623, p. 1466, §3; Acts 1993, No. 93-614, p. 1006, §2(4); Act 2001-1090, 4th Sp. Sess., p. 1120, §1; Act 2004-397, p. 668, §1; Act 2006-292, p. 584, §1. https://library.partnertax.ai/us-al/stat/40-21-82.1 Acts 1978, No. 534, p. 588; Acts 1978, No. 854, p. 1280; Acts 1994, No. 94-594, p. 1101, §1. https://library.partnertax.ai/us-al/stat/40-21-83 Acts 1969, Ex. Sess., No. 21, p. 46, §5; Acts 1969, No. 993, p. 1757; Acts 1975, No. 1198, p. 2374, §1; Acts 1976, No. 387, p. 491, §2; Acts 1992, No. 92-623, p. 1466, §4; Acts 1995, No. 95-742, p. 1687, §1; Acts 1997, No. 97-867, 1st Ex. Sess., p. 208, §1. https://library.partnertax.ai/us-al/stat/40-21-84 Acts 1969, Ex. Sess., No. 21, p. 46, §6; Acts 1992, No. 92-623, p. 1466, §5. https://library.partnertax.ai/us-al/stat/40-21-85 Acts 1969, Ex. Sess., No. 21, p. 46, §7; Acts 1983, No. 83-739, p. 1207; Acts 1992, No. 92-186, p. 349, §63. https://library.partnertax.ai/us-al/stat/40-21-86 Acts 1969, Ex. Sess., No. 21, p. 46, §7A; Acts 1992, No. 92-623, p. 1466, §6. https://library.partnertax.ai/us-al/stat/40-21-87 Acts 1969, Ex. Sess., No. 21, p. 46, §8; Acts 1992, No. 92-623, p. 1466, §14; Act 2015-27, §4. https://library.partnertax.ai/us-al/stat/40-21-88 Act 99-399, p. 663, §2. https://library.partnertax.ai/us-al/stat/40-21-100 Acts 1969, Ex. Sess., No. 37, p. 88, §§1, 2; Acts 1969, No. 240, p. 571; Acts 1992, No. 92-623, p. 1466, §7; Act 98-654, p. 1431, §1; Act 2001-1090, 4th Sp. Sess., p. 1120, §1; Act 2006-292, p. 584, §1. https://library.partnertax.ai/us-al/stat/40-21-101 Acts 1969, Ex. Sess., No. 37, p. 88, §3; Acts 1992, No. 92-623, p. 1466, §8. https://library.partnertax.ai/us-al/stat/40-21-102 Acts 1969, Ex. Sess., No. 37, p. 88, §4; Acts 1971, 1st Ex. Sess., No. 99, p. 173; Acts 1992, No. 92-623, p. 1466, §9; Act 2001-1090, 4th Sp. Sess., p. 1120, §1; Act 2004-397, p. 668, §1; Act 2006-292, p. 584, §1. https://library.partnertax.ai/us-al/stat/40-21-103 Acts 1969, Ex. Sess., No. 37, p. 88; Acts 1975, No. 1193, p. 2340, §1; Acts 1992, No. 92-623, p. 1466, §10; Act 97-867, 1st Ex. Sess., p. 208, §2. https://library.partnertax.ai/us-al/stat/40-21-104 Acts 1969, Ex. Sess., No. 37, p. 88, §6; Acts 1992, No. 92-623, p. 1466, §11. https://library.partnertax.ai/us-al/stat/40-21-105 Acts 1969, Ex. Sess., No. 37, p. 88, §7. https://library.partnertax.ai/us-al/stat/40-21-106 Acts 1969, Ex. Sess., No. 37, p. 88, §8; Acts 1992, No. 92-186, p. 349, §64. https://library.partnertax.ai/us-al/stat/40-21-107 Acts 1969, Ex. Sess., No. 37, p. 88, §9; Act 2015-27, §4. https://library.partnertax.ai/us-al/stat/40-21-120 Acts 1990, No. 90-97, p. 104, §1; Act 99-399, p. 663, §1; Act 2001-1090, 4th Sp. Sess., p. 1120, §1. https://library.partnertax.ai/us-al/stat/40-21-121 Acts 1990, No. 90-97, p. 104, §2(a), (b); Acts 1992, No. 92-623, p. 1466, §12; Act 99-399, p. 663, §1; Act 2001-1090, 4th Sp. Sess., p. 1120, §1. https://library.partnertax.ai/us-al/stat/40-21-122 Acts 1990, No. 90-97, p. 104, §2(c); Act 97-867, 1st Sp. Sess., p. 208, §3; Act 99-399, p. 663, §1. https://library.partnertax.ai/us-al/stat/40-21-123 Acts 1990, No. 90-97, p. 104, §2(d); Act 98-195, p. 338, §10; Act 2001-1090, 4th Sp. Sess., p. 1120, §1. https://library.partnertax.ai/us-al/stat/40-21-124 Acts 1990, No. 90-97, p. 104, §2(e); Act 99-399, p. 663, §1. https://library.partnertax.ai/us-al/stat/40-21-125 Act 99-399, p. 663, §2. https://library.partnertax.ai/us-al/stat/40-21-126 Act 2001-1090, 4th Sp. Sess., p. 1120, §2. https://library.partnertax.ai/us-al/stat/40-22-1 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §618; Acts 1953, No. 769, p. 1029; Acts 1987, No. 87-816, p. 1630, §1; Act 2012-494, p. 1444, §1. https://library.partnertax.ai/us-al/stat/40-22-2 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §619; Acts 1953, No. 770, p. 1031; Acts 1965, No. 549, p. 811; Acts 1977, No. 671, p. 1152; Acts 1981, No. 81-662, p. 1078; Acts 1987, No. 87-816, p. 1630, §1; Act 2004-490, §1. https://library.partnertax.ai/us-al/stat/40-22-3 Acts 1947, No. 181, p. 66. https://library.partnertax.ai/us-al/stat/40-22-4 Acts 1951, No. 540, p. 953. https://library.partnertax.ai/us-al/stat/40-22-5 Acts 1953, No. 841, p. 1131; Acts 1969, No. 503, p. 960. https://library.partnertax.ai/us-al/stat/40-22-5.1 Acts 1976, No. 274, p. 304. https://library.partnertax.ai/us-al/stat/40-22-6 Acts 1951, No. 816, p. 1449, §1. https://library.partnertax.ai/us-al/stat/40-22-7 Acts 1951, No. 816, p. 1449, §2. https://library.partnertax.ai/us-al/stat/40-22-8 Acts 1951, No. 816, p. 1449, §3. https://library.partnertax.ai/us-al/stat/40-22-9 Acts 1951, No. 816, p. 1449, §4. https://library.partnertax.ai/us-al/stat/40-22-10 Acts 1951, No. 816, p. 1449, §5. https://library.partnertax.ai/us-al/stat/40-22-11 Acts 1951, No. 816, p. 1449, §6. https://library.partnertax.ai/us-al/stat/40-22-12 Acts 1951, No. 816, p. 1449, §7. https://library.partnertax.ai/us-al/stat/40-23-1 Acts 1959, 2nd Ex. Sess., No. 100, p. 298, §1; Acts 1963, No. 292, p. 750; Acts 1965, No. 577, p. 1074; Acts 1965, No. 692, p. 1285; Acts 1965, No. 791, p. 1477; Acts 1966, Ex. Sess., No. 409, p. 554; Acts 1971, 1st Ex. Sess., No. 100, p. 174; Acts 1971, No. 2398, p. 3829; Acts 1981, No. 81-596, p. 987, §1; Acts 1982, No. 82-402, p. 608; Acts 1983, No. 83-720, p. 1167; Acts 1986, No. 86-536, p. 1039; Acts 1986, Ex. Sess., No. 86-689, p. 87; Acts 1992, No. 92-343, p. 720, §3; Acts 1995, No. 95-51 https://library.partnertax.ai/us-al/stat/40-23-1.1 Act 2022-293, §2; Act 2022-199, §2. https://library.partnertax.ai/us-al/stat/40-23-2 Acts 1959, 2nd Ex. Sess., No. 100, p. 298, §3; Acts 1959, No. 309, p. 882; Acts 1961, No. 172, p. 215; Acts 1963, 2nd Ex. Sess., No. 106, p. 286, §1; Acts 1963, No. 464, p. 1016; Acts 1973, No. 1136, p. 1918; Acts 1977, No. 592, p. 788; Acts 1980, No. 80-477, p. 745; Acts 1981, No. 81-665, p. 1086, §12; Acts 1981, 3rd Ex. Sess., No. 81-1135, p. 406; Acts 1988, 1st Ex. Sess., No. 88-867, p. 372, §1; Acts 1989, No. 89-920, p. 1823, §1; Acts 1991, No. 91-546, p. 988, §1; Acts 1991, No. 91-623, p. 1 https://library.partnertax.ai/us-al/stat/40-23-2.1 Acts 1987, No. 87-579, p. 926, §§1-3; Act 98-192, p. 310, §9. https://library.partnertax.ai/us-al/stat/40-23-3 Acts 1961, No. 652, p. 790; Acts 1962, Ex. Sess., No. 140, p. 181. https://library.partnertax.ai/us-al/stat/40-23-4 Acts 1959, 2nd Ex. Sess., No. 100, p. 298, §§3, 33; Acts 1959, No. 367, p. 958; Acts 1959, No. 371, p. 962; Acts 1961, No. 743, p. 1060; Acts 1961, No. 812, p. 1188; Acts 1963, No. 423, p. 930; Acts 1963, No. 425, p. 943; Acts 1963, No. 571, p. 1193; Acts 1965, 1st Ex. Sess., No. 227, p. 307; Acts 1965, 1st Ex. Sess., No. 245, p. 361; Acts 1965, No. 375, p. 511; Acts 1965, 2nd Ex. Sess., No. 54, p. 80, §§1, 2; Acts 1965, 2nd Ex. Sess., No. 57, p. 83; Acts 1965, 2nd Ex. Sess., No. 123, p. 171; Ac https://library.partnertax.ai/us-al/stat/40-23-4.01 Act 2025-280, §1. https://library.partnertax.ai/us-al/stat/40-23-4.1 Acts 1981, No. 81-663, p. 1084. https://library.partnertax.ai/us-al/stat/40-23-4.2 Acts 1987, No. 87-580, p. 927, §§1-4. https://library.partnertax.ai/us-al/stat/40-23-4.3 Acts 1992, No. 92-343, p. 720, §4. https://library.partnertax.ai/us-al/stat/40-23-4.4 Act 2010-511, p. 844, §1. https://library.partnertax.ai/us-al/stat/40-23-4.5 Act 2023-541, §1. https://library.partnertax.ai/us-al/stat/40-23-4.6 Act 2024-169, §1. https://library.partnertax.ai/us-al/stat/40-23-4.7 Act 2024-448, §1. https://library.partnertax.ai/us-al/stat/40-23-4.8 Act 2025-240, §1. https://library.partnertax.ai/us-al/stat/40-23-4.9 Act 2025-240, §2. https://library.partnertax.ai/us-al/stat/40-23-4.10 Act 2025-304, §§1, 2. https://library.partnertax.ai/us-al/stat/40-23-5 Acts 1975, 3rd Ex. Sess., No. 154, p. 400; Acts 1975, 4th Ex. Sess., No. 149, p. 2892; Acts 1978, No. 670, p. 966; Acts 1978, 2nd Ex. Sess., No. 77, p. 1766; Acts 1981, No. 81-790, p. 1388, §1; Acts 1981, No. 81-812, p. 1452; Acts 1984, No. 84-406, p. 954; Acts 1985, No. 85-574, §1; Acts 1985, 2nd Ex. Sess., No. 915; Acts 1985, 2nd Ex. Sess., No. 85-1000, p. 378; Acts 1987, No. 87-549, p. 842; Acts 1988, No. 88-543, p. 842; Acts 1989, No. 89-749, p. 1516; Acts 1989, No. 89-829, p. 1660; Acts 199 https://library.partnertax.ai/us-al/stat/40-23-6 Acts 1959, 2nd Ex. Sess., No. 100, p. 298, §4; Act 2018-508, §1; Act 2022-53, §5. https://library.partnertax.ai/us-al/stat/40-23-6.1 Act 2019-253, §2; Act 2022-53, §5. https://library.partnertax.ai/us-al/stat/40-23-7 Acts 1959, 2nd Ex. Sess., No. 100, p. 298, §5; Acts 1984, No. 84-248, p. 391; Act 98-192, p. 310, §9; Act 2014-316, p. 1120, §2; Act 2019-253, §1; Act 2022-53, §5; Act 2023-422, §1. https://library.partnertax.ai/us-al/stat/40-23-8 Acts 1959, 2nd Ex. Sess., No. 100, p. 298, §6. https://library.partnertax.ai/us-al/stat/40-23-9 Acts 1959, 2nd Ex. Sess., No. 100, p. 298, §7; Acts 1992, No. 92-186, p. 349, §65. https://library.partnertax.ai/us-al/stat/40-23-10 Acts 1959, 2nd Ex. Sess., No. 100, p. 298, §8. https://library.partnertax.ai/us-al/stat/40-23-11 Acts 1959, 2nd Ex. Sess., No. 100, p. 298, §9. https://library.partnertax.ai/us-al/stat/40-23-12 Acts 1959, 2nd Ex. Sess., No. 100, p. 298, §10. https://library.partnertax.ai/us-al/stat/40-23-24 Acts 1959, 2nd Ex. Sess., No. 100, p. 298, §22. https://library.partnertax.ai/us-al/stat/40-23-25 Acts 1959, 2nd Ex. Sess., No. 100, p. 298, §23; Acts 1992, No. 92-186, p. 349, §66. https://library.partnertax.ai/us-al/stat/40-23-26 Acts 1959, 2nd Ex. Sess., No. 100, p. 298, §24; Acts 1963, 2nd Ex. Sess., No. 106, p. 286, §2; Acts 1987, No. 87-662, p. 1170. https://library.partnertax.ai/us-al/stat/40-23-27 Acts 1959, 2nd Ex. Sess., No. 100, p. 298, §25. https://library.partnertax.ai/us-al/stat/40-23-28 Acts 1959, 2nd Ex. Sess., No. 100, p. 298, §26. https://library.partnertax.ai/us-al/stat/40-23-30 Acts 1943, No. 122, p. 123; Acts 1959, 2nd Ex. Sess., No. 100, p. 298, §28; Acts 1961, Ex. Sess., No. 208, p. 2190. https://library.partnertax.ai/us-al/stat/40-23-31 Acts 1959, 2nd Ex. Sess., No. 100, p. 298, §29. https://library.partnertax.ai/us-al/stat/40-23-34 Acts 1959, 2nd Ex. Sess., No. 100, p. 298, §31. https://library.partnertax.ai/us-al/stat/40-23-35 Acts 1959, 2nd Ex. Sess., No. 100, p. 298, §32; Acts 1973, No. 823, p. 1289; Acts 1973, No. 1135, p. 1916; Acts 1978, No. 359, p. 300, §1; Acts 1988, 1st Ex. Sess., No. 88-867, p. 372, §2; Acts 1996, No. 96-785, p. 1459, §1; Act 2000-731, p. 1578, §2; Act 2011-642, p. 1633, §1; Act 2015-535, 2nd Sp. Sess., p. 1901, §1; Act 2021-445, §1. https://library.partnertax.ai/us-al/stat/40-23-36 Acts 1959, 2nd Ex. Sess., No. 100, p. 298, §34; Acts 1996, No. 96-785, p. 1459, §2; Act 2000-731, p. 1578, §2. https://library.partnertax.ai/us-al/stat/40-23-37 Acts 1965, No. 383, p. 516, §1; Acts 1966, Ex. Sess., No. 405, p. 550; Acts 1973, No. 1072, p. 1826; Act 2022-199, §1. https://library.partnertax.ai/us-al/stat/40-23-38 Acts 1965, No. 383, p. 516, §2. https://library.partnertax.ai/us-al/stat/40-23-39 Acts 1996, No. 96-698, p. 1168, §1; Act 97-919, p. 310, §§ 3, 4; Act 97-936, p. 504, §§3, 4. https://library.partnertax.ai/us-al/stat/40-23-40 Act 2023-554, §2; Act 2025-305, §1. https://library.partnertax.ai/us-al/stat/40-23-50 Acts 1963, No. 308, p. 787; Acts 1971, No. 1517, p. 2635; Acts 1981, No. 81-682, p. 1151; Acts 1983, No. 83-723, p. 1177. https://library.partnertax.ai/us-al/stat/40-23-60 Acts 1939, No. 67, p. 96; Code 1940, T. 51, §787; Acts 1956, 2nd Ex. Sess., No. 106, p. 431; Acts 1959, 2nd Ex. Sess., No. 83, p. 267; Acts 1959, No. 111, p. 632; Acts 1963, No. 291, p. 747; Acts 1965, No. 699, p. 1301; Acts 1965, No. 792, p. 1482; Acts 1971, 1st Ex. Sess., No. 101, p. 179; Acts 1971, No. 2397, p. 3828; Acts 1983, No. 83-721, p. 1173; Acts 1986, Ex. Sess., No. 86-690, p. 93; Acts 1997, No. 97-648, p. 1201, §2; Act 97-867, 1st Sp. Sess., p. 208, §5; Act 99-570, p. 1255, §1; Act 2 https://library.partnertax.ai/us-al/stat/40-23-61 Acts 1939, No. 67, p. 96; Code 1940, T. 51, §788; Acts 1945, No. 428, p. 671, §1; Acts 1951, No. 209, p. 472; Acts 1959, 2nd Ex. Sess., No. 99, p. 295, §1; Acts 1961, No. 169, p. 212; Acts 1963, 2nd Ex. Sess., No. 105, p. 284, §1; Acts 1963, No. 67, p. 444, §1; Acts 1965, 2nd Ex. Sess., No. 76, p. 101; Acts 1987, No. 87-647, p. 1151, §1; Acts 1988, 1st Ex. Sess., No. 88-867, p. 372, §3; Acts 1989, No. 89-920, p. 1823, §2; Acts 1991, No. 91-546, p. 988, §1; Act 99-650, 2nd Sp. Sess., p. 96, §1; A https://library.partnertax.ai/us-al/stat/40-23-62 Acts 1939, No. 67, p. 96; Acts 1939, No. 127, p. 170; Acts 1939, No. 155, p. 228; Code 1940, T. 51, §789; Acts 1943, No. 475, p. 439; Acts 1947, No. 304, p. 158; Acts 1949, No. 210, p. 300; Acts 1959, 2nd Ex. Sess., No. 99, p. 295, §1; Acts 1961, No. 743, p. 1060; Acts 1961, No. 818, p. 1205; Acts 1963, No. 423, p. 930; Acts 1963, No. 571, p. 1193; Acts 1965, 1st Ex. Sess., No. 227, p. 307; Acts 1965, 1st Ex. Sess., No. 245, p. 361; Acts 1965, No. 375, p. 511; Acts 1965, 2nd Ex. Sess., No. 57, p https://library.partnertax.ai/us-al/stat/40-23-63 Acts 1965, No. 384, p. 518, §1; Acts 1965, 2nd Ex. Sess., No. 58, p. 83, §1; Acts 1966, Ex. Sess., No. 412, p. 557; Acts 1973, No. 1076, p. 1830; Acts 1987, No. 87-647, p. 1151, §2; Act 2022-199, §1. https://library.partnertax.ai/us-al/stat/40-23-64 Acts 1965, No. 384, p. 518, §2; Acts 1965, 2nd Ex. Sess., No. 58, p. 83, §2. https://library.partnertax.ai/us-al/stat/40-23-65 Acts 1965, No. 761, p. 1371. https://library.partnertax.ai/us-al/stat/40-23-66 Acts 1939, No. 67, p. 96; Code 1940, T. 51, §790; Acts 1945, No. 428, p. 671, §2. https://library.partnertax.ai/us-al/stat/40-23-67 Acts 1939, No. 67, p. 96; Code 1940, T. 51, §791. https://library.partnertax.ai/us-al/stat/40-23-68 Acts 1939, No. 67, p. 96; Code 1940, T. 51, §792; Acts 1945, No. 428, p. 671, §3; Acts 1991, No. 91-576, p. 1060, §1; Acts 1991, No. 91-624, p. 1165, §1; Act 98-192, p. 310, §9; Act 2002-418, p. 1068, §6; Act 2002-525, p. 1371, §1; Act 2019-253, §1. https://library.partnertax.ai/us-al/stat/40-23-74 Acts 1939, No. 67, p. 96; Code 1940, T. 51, §798. https://library.partnertax.ai/us-al/stat/40-23-75 Acts 1939, No. 67, p. 96; Code 1940, T. 51, §799. https://library.partnertax.ai/us-al/stat/40-23-77 Acts 1939, No. 67, p. 96; Code 1940, T. 51, §801; Acts 1943, No. 278, p. 239; Acts 1992, No. 92-186, p. 349, §67; Act 2001-669, p. 1402, §1; Act 2011-642, p. 1633, §2. https://library.partnertax.ai/us-al/stat/40-23-82 Acts 1939, No. 67, p. 96; Code 1940, T. 51, §805. https://library.partnertax.ai/us-al/stat/40-23-83 Acts 1939, No. 67, p. 96; Code 1940, T. 51, §806. https://library.partnertax.ai/us-al/stat/40-23-85 Acts 1939, No. 67, p. 96; Acts 1939, No. 376, p. 502; Code 1940, T. 51, §808; Acts 1951, No. 840, p. 1471; Act 2012-599, p. 1924, 1st Sp. Sess., §1; Act 2015-539, 2nd Sp. Sess., §1. https://library.partnertax.ai/us-al/stat/40-23-88 Acts 1939, No. 67, p. 96; Code 1940, T. 51, §811. https://library.partnertax.ai/us-al/stat/40-23-100 Acts 1981, No. 81-665, p. 1086, §1; Acts 1994, No. 94-622, p. 1162, §1. https://library.partnertax.ai/us-al/stat/40-23-101 Acts 1981, No. 81-665, p. 1086, §2; Acts 1988, 1st Ex. Sess., No. 88-867, p. 265, §4; Acts 1989, No. 89-691, p. 1358, §4; Acts 1989, No. 89-752, p. 1526, §1; Acts 1994, No. 94-622, p. 1162, §2. https://library.partnertax.ai/us-al/stat/40-23-102 Acts 1981, No. 81-665, p. 1086, §3; Acts 1988, 1st Ex. Sess., No. 88-867, p. 265, §5; Acts 1989, No. 89-691, p. 1358, §5; Acts 1989, No. 89-752, p. 1526, §2; Acts 1994, No. 94-622, p. 1162, §3. https://library.partnertax.ai/us-al/stat/40-23-103 Acts 1981, No. 81-665, p. 1086, §4; Acts 1994, No. 94-622, p. 1162, §4. https://library.partnertax.ai/us-al/stat/40-23-104 Acts 1981, No. 81-665, p. 1086, §5; Acts 1989, No. 89-691, p. 1358, §6; Acts 1989, No. 89-752, p. 1526, §3; Acts 1994, No. 94-622, p. 1162, §5. https://library.partnertax.ai/us-al/stat/40-23-105 Acts 1981, No. 81-665, p. 1086, §6; Acts 1992, No. 92-186, p. 349, §68. https://library.partnertax.ai/us-al/stat/40-23-106 Acts 1981, No. 81-665, p. 1086, §7; Acts 1994, No. 94-622, p. 1162, §6. https://library.partnertax.ai/us-al/stat/40-23-107 Acts 1981, No. 81-665, p. 1086, §8; Acts 1994, No. 94-622, p. 1162, §7. https://library.partnertax.ai/us-al/stat/40-23-108 Acts 1981, No. 81-665, p. 1086, §9; Acts 1988, 1st Ex. Sess., No. 88-867, p. 265, §6; Acts 1994, No. 94-622, p. 1162, §8; Act 99-650, 2nd Sp. Sess., p. 96, §1. https://library.partnertax.ai/us-al/stat/40-23-110 Acts 1981, No. 81-665, p. 1086, §11. https://library.partnertax.ai/us-al/stat/40-23-111 Acts 1994, No. 94-622, p. 1162, §10. https://library.partnertax.ai/us-al/stat/40-23-120 Acts 1989, No. 89-690, p. 1357, §1. https://library.partnertax.ai/us-al/stat/40-23-121 Acts 1989, No. 89-690, p. 1357, §2. https://library.partnertax.ai/us-al/stat/40-23-130 Acts 1994, 1st Ex. Sess., No. 94-792, p. 98, §1. https://library.partnertax.ai/us-al/stat/40-25-9 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §722; Act 2014-262, p. 827, §1. https://library.partnertax.ai/us-al/stat/40-25-10 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §723. https://library.partnertax.ai/us-al/stat/40-25-11 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §724. https://library.partnertax.ai/us-al/stat/40-25-12 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §725. https://library.partnertax.ai/us-al/stat/40-25-13 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §726; Acts 1992, No. 92-186, p. 349, §69; Act 2014-262, p. 827, §1. https://library.partnertax.ai/us-al/stat/40-25-14 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §727; Acts 1951, No. 296, p. 590, §2; Act 2002-496, p. 1276, §1; Act 2025-448, §1. https://library.partnertax.ai/us-al/stat/40-25-15 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §729; Acts 1943, No. 484, p. 446. https://library.partnertax.ai/us-al/stat/40-25-15.1 Act 2026-50, §2. https://library.partnertax.ai/us-al/stat/40-25-16 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §730; Acts 1992, No. 92-186, p. 349, §70. https://library.partnertax.ai/us-al/stat/40-25-16.1 Act 2014-262, p. 827, §2; Act 2022-352, §1. https://library.partnertax.ai/us-al/stat/40-25-17 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §731. https://library.partnertax.ai/us-al/stat/40-25-18 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §732; Acts 1953, No. 738, p. 1001; Acts 1992, No. 92-186, p. 349, §71; Acts 1994, No. 94-685, p. 1318, §1; Act 2025-448, §1. https://library.partnertax.ai/us-al/stat/40-25-19 Acts 1935, No. 194, p. 256; Acts 1939, No. 665, p. 1058, §1; Code 1940, T. 51, §733; Acts 1951, No. 983, p. 1658. https://library.partnertax.ai/us-al/stat/40-25-20 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §737; Act 2014-262, p. 827, §1. https://library.partnertax.ai/us-al/stat/40-25-22 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §740. https://library.partnertax.ai/us-al/stat/40-25-23 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §741; Acts 1955, 2nd Ex. Sess., No. 73, p. 188, §2; Acts 1959, 2nd Ex. Sess., No. 101, p. 318, §3; Acts 1965, No. 654, p. 1177, §3; Acts 1967, No. 230, p. 599; Acts 1967, No. 275, p. 784, §3; Acts 1967, No. 309, p. 850, §3; Acts 1969, No. 168, p. 453; Acts 1969, No. 551, p. 1034, §3; Acts 1971, No. 1402, p. 2362; Acts 1973, No. 819, p. 1285; Acts 1973, No. 1021, p. 1558; Acts 1975, No. 1175, p. 2306; Acts 1978, 2nd Ex. Sess., No. 100, p. 1813; Acts 1 https://library.partnertax.ai/us-al/stat/40-25-24 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §742; Acts 1945, No. 368, p. 593, §1. https://library.partnertax.ai/us-al/stat/40-25-25 Acts 1945, No. 368, p. 593, §2; Act 2025-448, §1. https://library.partnertax.ai/us-al/stat/40-25-26 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §735. https://library.partnertax.ai/us-al/stat/40-25-26.1 Act 2022-352, §2. https://library.partnertax.ai/us-al/stat/40-25-27 Acts 1951, No. 844, p. 1475. https://library.partnertax.ai/us-al/stat/40-25-28 Acts 1935, No. 194, p. 256; Code 1940, T. 51, §743. https://library.partnertax.ai/us-al/stat/40-25-29 Acts 1984, No. 84-309, p. 684, §3; Act 2025-448, §1. https://library.partnertax.ai/us-al/stat/40-25-40 Acts 1939, No. 409, p. 538; Code 1940, T. 51, §744; Acts 1953, No. 747, p. 1009. https://library.partnertax.ai/us-al/stat/40-25-41 Acts 1939, No. 409, p. 538; Code 1940, T. 51, §745; Acts 1953, No. 748, p. 1010; 1959, 2nd Ex. Sess., No. 129, p. 380, §1; Acts 1992, No. 92-186, p. 349, §72. https://library.partnertax.ai/us-al/stat/40-25-42 Acts 1939, No. 409, p. 538; Code 1940, T. 51, §746. https://library.partnertax.ai/us-al/stat/40-25-45 Acts 1939, No. 409, p. 538; Code 1940, T. 51, §749. https://library.partnertax.ai/us-al/stat/40-25-46 Acts 1939, No. 409, p. 538; Code 1940, T. 51, §750; Acts 1992, No. 92-186, p. 349, §73. https://library.partnertax.ai/us-al/stat/40-25-47 Acts 1939, No. 409, p. 538; Code 1940, T. 51, §751; Acts 1955, 2nd Ex. Sess., No. 73, p. 188, §3. https://library.partnertax.ai/us-al/stat/40-25-70 Act 2015-535, 2nd Sp. Sess., §3. https://library.partnertax.ai/us-al/stat/40-25-80 Act 2025-377, §1. https://library.partnertax.ai/us-al/stat/40-25-81 Act 2025-377, §2. https://library.partnertax.ai/us-al/stat/40-25-82 Act 2025-377, §3. https://library.partnertax.ai/us-al/stat/40-25-83 Act 2025-377, §4. https://library.partnertax.ai/us-al/stat/40-25-84 Act 2025-377, §5. https://library.partnertax.ai/us-al/stat/40-25-85 Act 2025-377, §6. https://library.partnertax.ai/us-al/stat/40-25A-1 Acts 1980, No. 80-700, p. 1406, §1. https://library.partnertax.ai/us-al/stat/40-25A-2 Acts 1980, No. 80-700, p. 1406, §2. https://library.partnertax.ai/us-al/stat/40-25A-3 Acts 1980, No. 80-700, p. 1406, §3. https://library.partnertax.ai/us-al/stat/40-25A-4 Acts 1980, No. 80-700, p. 1406, §4. https://library.partnertax.ai/us-al/stat/40-25A-6 Acts 1980, No. 80-700, p. 1406, §6. https://library.partnertax.ai/us-al/stat/40-25A-12 Acts 1980, No. 80-700, p. 1406, §12. https://library.partnertax.ai/us-al/stat/40-25A-15 Acts 1980, No. 80-700, p. 1406, §15. https://library.partnertax.ai/us-al/stat/40-25A-16 Acts 1980, No. 80-700, p. 1406, §16. https://library.partnertax.ai/us-al/stat/40-25A-17 Acts 1980, No. 80-700, p. 1406, §17. https://library.partnertax.ai/us-al/stat/40-25A-19 Acts 1980, No. 80-700, p. 1406, §19. https://library.partnertax.ai/us-al/stat/40-25A-20 Acts 1980, No. 80-700, p. 1406, §20. https://library.partnertax.ai/us-al/stat/40-26-1 Acts 1955, No. 248, p. 586, §1; Acts 1963, No. 269, p. 715, §1; Acts 1979, No. 79-604, p. 1068, §1; Acts 1996, No. 96-498, p. 629, §1; Act 2001-968, 3rd Sp. Sess., p. 865, §1; Act 2001-975, 3rd Sp. Sess., p. 908, §6; Act 2009-144, p. 268, §12; Act 2019-387, §1; Act 2019-487, §1. https://library.partnertax.ai/us-al/stat/40-26-1.1 Act 2024-334, §§1-3. https://library.partnertax.ai/us-al/stat/40-26-2 Acts 1965, No. 788, p. 1475. https://library.partnertax.ai/us-al/stat/40-26-3 Acts 1955, No. 248, p. 586, §2; Act 2019-253, §1. https://library.partnertax.ai/us-al/stat/40-26-4 Acts 1955, No. 248, p. 586, §3. https://library.partnertax.ai/us-al/stat/40-26-5 Acts 1955, No. 248, p. 586, §4. https://library.partnertax.ai/us-al/stat/40-26-7 Acts 1955, No. 248, p. 586, §6. https://library.partnertax.ai/us-al/stat/40-26-8 Acts 1955, No. 248, p. 586, §7. https://library.partnertax.ai/us-al/stat/40-26-9 Acts 1955, No. 248, p. 586, §8. https://library.partnertax.ai/us-al/stat/40-26-16 Acts 1955, No. 248, p. 586, §15. https://library.partnertax.ai/us-al/stat/40-26-17 Acts 1955, No. 248, p. 586, §16. https://library.partnertax.ai/us-al/stat/40-26-18 Acts 1955, No. 248, p. 586, §17. https://library.partnertax.ai/us-al/stat/40-26-19 Acts 1955, No. 248, p. 586, §18. https://library.partnertax.ai/us-al/stat/40-26-20 Acts 1955, No. 248, p. 586, §19; Acts 1963, No. 269, p. 715, §2; Acts 1979, No. 79-604, p. 1068, §2; Acts 1988, 2nd Ex. 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Sess., p. 1919, §1; Act 2017-381, §1; Act 2018-542, §1; Act 2019-279, §1; Act 2020-147, §1; Act 2022-126, §1; Act 2025-299, §1; Act 2026-389, §1. https://library.partnertax.ai/us-al/stat/40-26B-22 Acts 1991, No. 91-126, p. 153, §3; Act 97-901, 1st Ex. Sess., p. 277, §1; Act 2011-614, p. 1376, §1; Act 2012-536, 1589, §1. https://library.partnertax.ai/us-al/stat/40-26B-23 Acts 1991, No. 91-126, p. 153, §4(a)-(c); Act 97-901, 1st Ex. Sess., p. 277, §1; Act 2011-614, p. 1376, §1. https://library.partnertax.ai/us-al/stat/40-26B-24 Acts 1991, No. 91-126, p. 153, §4(d)-(f); Act 97-901, 1st Ex. Sess., p. 277, §1; Act 2011-614, p. 1376, §1. https://library.partnertax.ai/us-al/stat/40-26B-25 Acts 1991, No. 91-126, p. 153, §5; Acts 1992, No. 92-440, p. 871, §1; Act 97-901, 1st Ex. Sess., p. 277, §1; Act 2011-614, p. 1376, §1. https://library.partnertax.ai/us-al/stat/40-26B-26 Acts 1991, No. 91-126, p. 153, §6; Act 97-901, 1st Ex. 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Sess., p. 277, §1; Act 2020-147, §1. https://library.partnertax.ai/us-al/stat/40-26B-60 Acts 1993, No. 93-314, p. 471, §3(a). https://library.partnertax.ai/us-al/stat/40-26B-61 Acts 1993, No. 93-314, p. 471, §3(b). https://library.partnertax.ai/us-al/stat/40-26B-62 Acts 1993, No. 93-314, p. 471, §3(c). https://library.partnertax.ai/us-al/stat/40-26B-70 Act 2009-549, p. 1454, §2; Act 2013-246, p. 595, §1; Act 2016-299, p. 749, §1; Act 2017-382, p. 1224, §1; Act 2025-371, §1. https://library.partnertax.ai/us-al/stat/40-26B-71 Act 2009-549, p. 1454, §2; Act 2011-615, p. 1383, §1; Act 2013-246, p. 595, §1; Act 2016-299, p. 749, §1; Act 2017-382, p. 1224, §1; Act 2018-543, §1; Act 2019-278, §1; Act 2022-127, §1; Act 2025-371, §1. https://library.partnertax.ai/us-al/stat/40-26B-72 Act 2009-549, p. 1454, §2. https://library.partnertax.ai/us-al/stat/40-26B-73 Act 2009-549, p. 1454, §2; Act 2011-615, p. 1383, §1; Act 2013-246, p. 595, §1; Act 2016-299, p. 749, §1; Act 2017-382, p. 1224, §1; Act 2018-543, §1; Act 2019-278, §1; Act 2022-127, §1; Act 2025-371, §1. https://library.partnertax.ai/us-al/stat/40-26B-74 Act 2009-549, p. 1454, §2. https://library.partnertax.ai/us-al/stat/40-26B-75 Act 2009-549, p. 1454, §2; Act 2011-615, p. 1383, §1; Act 2017-382, §1. https://library.partnertax.ai/us-al/stat/40-26B-76 Act 2009-549, p. 1454, §2; Act 2011-615, p. 1383, §1; Act 2017-382, §1. https://library.partnertax.ai/us-al/stat/40-26B-77 Act 2009-549, p. 1454, §2; Act 2011-615, p. 1383, §1; Act 2013-246, p. 595, §1. https://library.partnertax.ai/us-al/stat/40-26B-77.1 Act 2013-246, p. 595, §2; Act 2016-299, p. 749, §1; Act 2017-382, §1; Act 2018-543, §1; Act 2019-278, §1; Act 2022-127, §1; Act 2025-371, §1. https://library.partnertax.ai/us-al/stat/40-26B-78 Act 2009-549, p. 1454, §2; Act 2013-246, p. 595, §1. https://library.partnertax.ai/us-al/stat/40-26B-79 Act 2009-549, p. 1454, §2; Act 2011-615, p. 1383, §1; Act 2013-246, p. 595, §1; Act 2016-299, p. 749, §1; Act 2017-382, p. 1224, §1; Act 2018-543, §1; Act 2019-278, §1; Act 2022-127, §1; Act 2025-371, §1. https://library.partnertax.ai/us-al/stat/40-26B-80 Act 2009-549, p. 1454, §2; Act 2011-615, p. 1383, §1; Act 2013-246, p. 595, §1; Act 2016-299, p. 749, §1; Act 2017-382, §1; Act 2018-543, §1; Act 2019-278, §1; Act 2022-127, §1; Act 2025-371, §1. https://library.partnertax.ai/us-al/stat/40-26B-81 Act 2009-549, p. 1454, §2; Act 2011-615, p. 1383, §1; Act 2013-246, p. 595, §1; Act 2016-299, p. 749, §1; Act 2017-382, §1; Act 2018-543, §1; Act 2019-278, §1; Act 2022-127, §1; Act 2025-371, §1. https://library.partnertax.ai/us-al/stat/40-26B-82 Act 2009-549, p. 1454, §2; Act 2011-615, p. 1383, §1; Act 2013-246, p. 595, §1; Act 2016-299, p. 749, §1; Act 2017-382, §1; Act 2018-543, §1; Act 2019-278, §1; Act 2022-127, §1; Act 2025-371, §1. https://library.partnertax.ai/us-al/stat/40-26B-83 Act 2009-549, p. 1454, §2. https://library.partnertax.ai/us-al/stat/40-26B-84 Act 2009-549, p. 1454, §2; Act 2011-615, p. 1383, §1; Act 2013-246, p. 595, §1; Act 2016-299, p. 749, §1; Act 2017-382, p. 1224, §1; Act 2018-543, §1; Act 2019-278, §1; Act 2022-127, §1; Act 2025-371, §1. https://library.partnertax.ai/us-al/stat/40-26B-85 Act 2009-549, p. 1454, §2; Act 2019-278, §1. https://library.partnertax.ai/us-al/stat/40-26B-86 Act 2009-549, p. 1454, §2; Act 2016-299, §1. https://library.partnertax.ai/us-al/stat/40-26B-87 Act 2009-549, p. 1454, §3. https://library.partnertax.ai/us-al/stat/40-26B-88 Act 2009-549, p. 1454, §2; Act 2011-615, p. 1383, §1; Act 2016-299, p. 749, §1; Act 2017-382, p. 1224, §1; Act 2018-543, §1; Act 2019-278, §1; Act 2022-127, §1; Act 2025-371, §1. https://library.partnertax.ai/us-al/stat/40-26B-90 Act 2022-128, §1; Act 2025-370, §1. https://library.partnertax.ai/us-al/stat/40-26B-91 Act 2022-128, §1; Act 2024-214, §1; Act 2025-370, §1. https://library.partnertax.ai/us-al/stat/40-26B-92 Act 2022-128, §1. https://library.partnertax.ai/us-al/stat/40-26B-93 Act 2022-128, §1; Act 2025-370, §1. https://library.partnertax.ai/us-al/stat/40-26B-94 Act 2022-128, §1; Act 2024-214, §1; Act 2025-370, §1. https://library.partnertax.ai/us-al/stat/40-26B-95 Act 2022-128, §1; Act 2024-214, §1; Act 2025-370, §1. https://library.partnertax.ai/us-al/stat/40-26B-96 Act 2022-128, §1. https://library.partnertax.ai/us-al/stat/40-26B-97 Act 2022-128, §1. https://library.partnertax.ai/us-al/stat/40-26B-98 Act 2022-128, §1. https://library.partnertax.ai/us-al/stat/40-26B-99 Act 2022-128, §1; Act 2024-214, §1; Act 2025-370, §1. https://library.partnertax.ai/us-al/stat/40-27-1 Acts 1967, No. 395, p. 982, §1; Acts 1997, No. 97-625, p. 1048, §3; Act 2011-616, p. 1394, §1; Act 2021-1, §6. https://library.partnertax.ai/us-al/stat/40-27-1.1 Act 2001-1113, 4th Sp. Sess., p. 1178, §1. https://library.partnertax.ai/us-al/stat/40-27-2 Acts 1967, No. 395, p. 982, §2. https://library.partnertax.ai/us-al/stat/40-27-3 Acts 1967, No. 395, p. 982, §3. https://library.partnertax.ai/us-al/stat/40-27-4 Acts 1967, No. 395, p. 982, §4. https://library.partnertax.ai/us-al/stat/40-27-5 Acts 1967, No. 395, p. 982, §5. https://library.partnertax.ai/us-al/stat/40-27-6 Acts 1967, No. 395, p. 982, §6. https://library.partnertax.ai/us-al/stat/40-28-1 Acts 1979, No. 79-786, p. 1425, §1. https://library.partnertax.ai/us-al/stat/40-28-2 Acts 1978, 2nd Ex. Sess., No. 92, p. 1786, §1; Acts 1979, No. 79-306, p. 458; Acts 1979, No. 79-786, p. 1425, §2; Act 2006-655, p. 1792, §1; Act 2010-135, p. 190, §1. https://library.partnertax.ai/us-al/stat/40-28-3 Acts 1978, 2nd Ex. Sess., No. 92, p. 1786, §2; Acts 1979, No. 79-786, p. 1425, §3. https://library.partnertax.ai/us-al/stat/40-28-4 Acts 1978, 2nd Ex. Sess., No. 92, p. 1786, §3; Acts 1979, No. 79-786, p. 1425, §4. https://library.partnertax.ai/us-al/stat/40-28-5 Act 2010-135, p. 190, §2. https://library.partnertax.ai/us-al/stat/40-28-6 Act 2023-254, §1. https://library.partnertax.ai/us-al/stat/40-29-1 Acts 1983, 4th Ex. Sess., No. 83-891, p. 128, §1. https://library.partnertax.ai/us-al/stat/40-29-2 Acts 1983, 4th Ex. Sess., No. 83-891, p. 128, §2. https://library.partnertax.ai/us-al/stat/40-29-20 Acts 1983, 4th Ex. Sess., No. 83-891, p. 128, §3; Acts 1992, No. 92-186, p. 349, §74. https://library.partnertax.ai/us-al/stat/40-29-20.1 Act 2020-31, §1. https://library.partnertax.ai/us-al/stat/40-29-21 Acts 1983, 4th Ex. Sess., No. 83-891, p. 128, §4. https://library.partnertax.ai/us-al/stat/40-29-22 Acts 1983, 4th Ex. Sess., No. 83-891, p. 128, §5; Act 2001-481, p. 64, §2. https://library.partnertax.ai/us-al/stat/40-29-23 Acts 1983, 4th Ex. Sess., No. 83-891, p. 128, §6; Acts 1992, No. 92-186, p. 349, §75. https://library.partnertax.ai/us-al/stat/40-29-23.1 Act 2019-285, §1. https://library.partnertax.ai/us-al/stat/40-29-24 Acts 1983, 4th Ex. Sess., No. 83-891, p. 128, §7. https://library.partnertax.ai/us-al/stat/40-29-25 Acts 1983, 4th Ex. Sess., No. 83-891, p. 128, §8. https://library.partnertax.ai/us-al/stat/40-29-26 Acts 1983, 4th Ex. Sess., No. 83-891, p. 128, §9; Acts 1992, No. 92-186, p. 349, §76. https://library.partnertax.ai/us-al/stat/40-29-27 Acts 1983, 4th Ex. Sess., No. 83-891, p. 128, §10. https://library.partnertax.ai/us-al/stat/40-29-28 Acts 1983, 4th Ex. Sess., No. 83-891, p. 128, §11. https://library.partnertax.ai/us-al/stat/40-29-29 Acts 1983, 4th Ex. Sess., No. 83-891, p. 128, §12. https://library.partnertax.ai/us-al/stat/40-29-30 Acts 1983, 4th Ex. Sess., No. 83-891, p. 128, §13. https://library.partnertax.ai/us-al/stat/40-29-31 Acts 1983, 4th Ex. Sess., No. 83-891, p. 128, §14. https://library.partnertax.ai/us-al/stat/40-29-32 Acts 1983, 4th Ex. Sess., No. 83-891, p. 128, §15. https://library.partnertax.ai/us-al/stat/40-29-33 Acts 1983, 4th Ex. Sess., No. 83-891, p. 128, §16. https://library.partnertax.ai/us-al/stat/40-29-34 Acts 1983, 4th Ex. Sess., No. 83-891, p. 128, §17. https://library.partnertax.ai/us-al/stat/40-29-51 Acts 1983, 4th Ex. Sess., No. 83-891, p. 128, §19. https://library.partnertax.ai/us-al/stat/40-29-52 Acts 1983, 4th Ex. Sess., No. 83-891, p. 128, §20; Acts 1992, No. 92-186, p. 349, §77. https://library.partnertax.ai/us-al/stat/40-29-70 Acts 1983, 4th Ex. Sess., No. 83-891, p. 128, §21; Act 2017-227, §3. https://library.partnertax.ai/us-al/stat/40-29-71 Acts 1983, 4th Ex. Sess., No. 83-891, p. 128, §22. https://library.partnertax.ai/us-al/stat/40-29-72 Acts 1983, 4th Ex. Sess., No. 83-891, p. 128, §23. https://library.partnertax.ai/us-al/stat/40-29-73 Acts 1983, 4th Ex. Sess., No. 83-891, p. 128, §24. https://library.partnertax.ai/us-al/stat/40-29-74 Acts 1983, 4th Ex. Sess., No. 83-891, p. 128, §25. https://library.partnertax.ai/us-al/stat/40-29-75 Acts 1983, 4th Ex. Sess., No. 83-891, p. 128, §26. https://library.partnertax.ai/us-al/stat/40-29-90 Acts 1983, 4th Ex. Sess., No. 83-891, p. 128, §27; Acts 1992, No. 92-186, p. 349, §78; Act 2015-316, §1; Act 2015-368, §1. https://library.partnertax.ai/us-al/stat/40-29-91 Acts 1983, 4th Ex. Sess., No. 83-891, p. 128, §28; Acts 1992, No. 92-186, p. 349, §79; Act 2015-316, §1; Act 2015-368, §1. https://library.partnertax.ai/us-al/stat/40-29-110 Acts 1983, 4th Ex. Sess., No. 83-891, p. 128, §29. https://library.partnertax.ai/us-al/stat/40-29-111 Acts 1983, 4th Ex. Sess., No. 83-891, p. 128, §30. https://library.partnertax.ai/us-al/stat/40-29-112 Acts 1983, 4th Ex. Sess., No. 83-891, p. 128, §31. https://library.partnertax.ai/us-al/stat/40-29-113 Acts 1983, 4th Ex. Sess., No. 83-891, p. 128, §32. https://library.partnertax.ai/us-al/stat/40-29-114 Acts 1983, 4th Ex. Sess., No. 83-891, p. 128, §33. https://library.partnertax.ai/us-al/stat/40-29-115 Acts 1983, 4th Ex. Sess., No. 83-891, p. 128, §34; Acts 1989, No. 89-691, p. 1358, §7. https://library.partnertax.ai/us-al/stat/40-29-116 Acts 1983, 4th Ex. Sess., No. 83-891, p. 128, §35. https://library.partnertax.ai/us-al/stat/40-29-117 Acts 1983, 4th Ex. Sess., No. 83-891, p. 128, §36. https://library.partnertax.ai/us-al/stat/40-29-118 Acts 1983, 4th Ex. Sess., No. 83-891, p. 128, §37. https://library.partnertax.ai/us-al/stat/40-29-119 Acts 1983, 4th Ex. Sess., No. 83-891, p. 128, §38; Act 2015-502, 1st Sp. Sess., §1. https://library.partnertax.ai/us-al/stat/40-29-120 Acts 1983, 4th Ex. Sess., No. 83-891, p. 128, §39. https://library.partnertax.ai/us-al/stat/40-29-121 Act 2015-502, 1st Sp. Sess., §2. https://library.partnertax.ai/us-al/stat/40-29-130 Act 2017-227, §1. https://library.partnertax.ai/us-al/stat/40-29A-1 Act 2015-555, 2nd Sp. Sess., §1. https://library.partnertax.ai/us-al/stat/40-29A-2 Act 2015-555, 2nd Sp. Sess., §2. https://library.partnertax.ai/us-al/stat/40-29A-3 Act 2015-555, 2nd Sp. Sess., §3. https://library.partnertax.ai/us-al/stat/40-29A-4 Act 2015-555, 2nd Sp. Sess., §4. https://library.partnertax.ai/us-al/stat/40-29B-1 Act 2018-153, §1. https://library.partnertax.ai/us-al/stat/40-29B-2 Act 2018-153, §2. https://library.partnertax.ai/us-al/stat/40-29B-3 Act 2018-153, §3. https://library.partnertax.ai/us-al/stat/40-29B-4 Act 2018-153, §4. https://library.partnertax.ai/us-al/stat/40-29B-5 Act 2018-153, §5. https://library.partnertax.ai/us-al/stat/40-29B-6 Act 2018-153, §6. https://library.partnertax.ai/us-al/stat/40-29B-7 Act 2018-153, §7. https://library.partnertax.ai/us-al/stat/40-29B-8 Act 2018-153, §8. https://library.partnertax.ai/us-al/stat/40-29B-9 Act 2018-153, §9. https://library.partnertax.ai/us-al/stat/40-30-1 Acts 1997, No. 97-493, p. 878, §1. https://library.partnertax.ai/us-al/stat/40-30-2 Acts 1997, No. 97-493, p. 878, §2. https://library.partnertax.ai/us-al/stat/40-30-3 Acts 1997, No. 97-493, p. 878, §3. https://library.partnertax.ai/us-al/stat/40-30-4 Acts 1997, No. 97-493, p. 878, §4. https://library.partnertax.ai/us-al/stat/40-30-5 Acts 1997, No. 97-493, p. 878, §5. https://library.partnertax.ai/us-al/stat/40-30-6 Acts 1997, No. 97-493, p. 878, §6. https://library.partnertax.ai/us-al/stat/40-30-7 Act 2017-227, §2. https://library.partnertax.ai/us-al/stat/40-31-1 Act 2014-157, p. 440, §1. https://library.partnertax.ai/us-al/stat/40-31-2 Act 2014-157, p. 440, §2. https://library.partnertax.ai/us-al/stat/40-31-3 Act 2014-157, p. 440, §3. https://library.partnertax.ai/us-al/stat/40-31-4 Act 2014-157, p. 440, §4.