Code of Alabama — Title 40 (Revenue and Taxation)

2,023 sections.

• 40-1-1 Definitions
• 40-1-2 Lien for Taxes - Generally
• 40-1-3 Lien for Taxes - Date of Lien
• 40-1-4 Lien for Taxes - Preferred Claim
• 40-1-5 Reports; Remitting of Payments
• 40-1-7 Liability of Agents for Taxes
• 40-1-8 Liability of Receivers and Trustees
• 40-1-9 Equalization of Taxation of State and National Banks
• 40-1-10 Duty of Salaried Officers as to Disposition of Fees Collected
• 40-1-13 Defense of Actions Involving Revenue Laws
• 40-1-14 Payment of Court Costs
• 40-1-15 Execution Sufficient Warrant for Levy
• 40-1-16 Copies of Books, Records, Papers, Etc., Admitted in Evidence
• 40-1-17 Judgment on Verdict in Favor of State Against Officers
• 40-1-18 Falsely Returning List of Taxpayer as Sworn To
• 40-1-19 Bank Officer Failing to Make, Swear To, and Deliver Required Statements
• 40-1-20 Taxing Authorities Acting as Attorney for Taxpayer
• 40-1-21 Access to Books and Records of Revenue Officers
• 40-1-22 Penalty for Officers Who Neglect Duty
• 40-1-23 Liability of Officers for Conversion
• 40-1-24 Duty of Sheriff in Selling Property Under Execution, Etc
• 40-1-25 Dealing in State Securities
• 40-1-26 Falsely and Fraudulently Procuring State Warrants
• 40-1-27 Payment of Taxes by Lienors
• 40-1-28 Impeachment of Officers
• 40-1-29 Form of Notices to Taxpayers
• 40-1-30 Notice Required to Be Given by Registered Mail May Be Given by Certified Mail
• 40-1-31 Distribution of Revenues Collected
• 40-1-31.1 Disposition of Certain Fees
• 40-1-31.2 Elimination of Payments of Less Than Five Dollars to Municipality; Disposition of Eliminated Amounts
• 40-1-32.1 Education Trust Fund Proration Prevention Act
• 40-1-35 Enforcement of Liability for Taxes Imposed by Other States
• 40-1-37 Ratification of Certain Municipal or County Elections as to Levy of Special Taxes
• 40-1-38 Trial Tax
• 40-1-39 Prompt Returns, Reports, Payments, and Settlements
• 40-1-40 Actions Against Officers
• 40-1-41 Correction of Settlements of Assessors
• 40-1-42 Overpayments into State Treasury
• 40-1-43 Misuse of Federal Tax Returns or Information Therefrom by State Officers, Employees, Etc., or Former Employees or Agents
• 40-1-44 Interest on Delinquent Taxes and Overpayments
• 40-1-45 Timely Mailing Treated as Timely Filing and Paying
• 40-1-46 Payment to Certain Certified Appraisers, Mappers, or Tax Administrators
• 40-1-47 Investment of Ad Valorem Taxes
• 40-1-48 Investment of Ad Valorem Taxes - Use of Special Funds
• 40-1-49 Suspension of Collection When Costs Exceed Amounts Collected
• 40-1-50 Reporting Requirements of State Agencies Administering Economic Tax Incentives
• 40-1-51 Requirements for Tax Credit Legislation; Taxpayer Reporting Requirements
• 40-2-1 Creation
• 40-2-2 Employment of Secretary and Other Employees; Payment of Expenses Generally
• 40-2-3 Duties of Secretary
• 40-2-4 Bonds of Employees
• 40-2-6 Oaths of Witnesses
• 40-2-7 Offices and Equipment; How Expenses Paid
• 40-2-8 Travelling Expenses - Generally
• 40-2-9 Traveling Expenses - Prepayment for Employees Traveling Outside State
• 40-2-10 Appointment of Law Enforcement Officers; Powers and Duties
• 40-2-11 Powers and Duties Generally
• 40-2-11.1 Allocations, Disbursements, and Distribution of Certain Inspection Fees, Penalties, and Taxes
• 40-2-12 Photographic or Electronic Reproductions of Documents - Authority to Make; Disposition of Original Documents
• 40-2-13 Photographic or Electronic Reproductions of Documents - to Have Force and Effect of Originals
• 40-2-14 Photographic or Electronic Reproductions of Documents - Legislative Intent
• 40-2-15 Notice of Setting Assessment Aside; Revaluation and Notice Thereof
• 40-2-16 Equalization of Valuation Generally
• 40-2-17 Revaluation by Board of Equalization to Affect Equalization
• 40-2-18 Procedure After Revaluation and Equalization
• 40-2-20 Witnesses - Incriminating Testimony; Perjury
• 40-2-21 Witnesses - Fees
• 40-2-25 Audits and Examinations
• 40-2-40 Chief Executive Officer; Powers, Authority, and Duties Generally
• 40-2-41 Appointment; Term of Office; Qualifications
• 40-2-42 Oath of Office
• 40-2-43 Bond
• 40-2-44 Assistant Commissioner of Revenue
• 40-2-45 Alabama Ad Valorem Advisory Committee
• 40-2-60 Office Created
• 40-2-61 Appointment; Term of Office; Qualifications; Powers and Duties of Assistant Attorney General; Oath
• 40-2-62 Bond
• 40-2-63 Office, Clerical Help, Etc.; Traveling Expenses
• 40-2-64 Assistant Counsel
• 40-2-65 To Devote Entire Time to Department; Duties Generally
• 40-2-66 Employment of Special Counsel
• 40-2A-1 Short Title
• 40-2A-2 Legislative Intent; Scope; Exclusiveness
• 40-2A-3 Definitions
• 40-2A-4 Taxpayers’ Bill of Rights
• 40-2A-5 Authority to Issue Revenue Rulings
• 40-2A-6 Government Contract for Examination of Taxpayer’s Records Where Compensation, Etc., Contingent Upon Tax, Interest, Etc., Assessed or Collected; Violation; Costs of Examination
• 40-2A-7 Uniform Revenue Procedures
• 40-2A-8 Procedures Governing Denial or Revocation of Licenses, Permits, and Certificates of Title; Procedures for Contesting Other Acts or Failures to Act; Appeals
• 40-2A-8.1 Appeals Concerning Ownership and Title to a Motor Vehicle or Manufactured Home
• 40-2A-9 Procedures Governing Appeals to the Administrative Law Division; Authority of Administrative Law Judge
• 40-2A-10 Confidentiality, Disclosure, and Exchange of Tax Returns and Tax Information
• 40-2A-11 Civil Penalties Levied in Addition to Other Penalties Provided by Law
• 40-2A-11.1 Civil Penalties for Unethical Tax Preparation Conduct
• 40-2A-12 Terms of Contracts; Termination; Renewal
• 40-2A-13 Examination of Taxpayer’s Records; Additional Assessments; Disclosure Requirements; Taxpayer Notification
• 40-2A-14 Certification of Examiners; Bonding of Private Auditing or Collecting Firms; Violations; Exemptions; Confidentiality Requirements
• 40-2A-15 Alabama Local Tax Institute of Standards and Training - Creation; Composition; Duties
• 40-2A-16 Reserved
• 40-2A-17 Allocation , Etc., of Gross Income, Deductions, Etc., Between Entities Controlled by the Same Interests; Improper Contingent Fees
• 40-2A-18 Interest on Final Assessment
• 40-2B-1 Legislative Findings
• 40-2B-1.1 Relation to Administrative Procedure Act
• 40-2B-2 Alabama Tax Tribunal
• 40-2B-3 Application
• 40-3-1 Creation; Composition; Qualifications of Members
• 40-3-2 Selection of Members; Terms of Office
• 40-3-3 Oath of Members
• 40-3-4 Filling of Vacancies
• 40-3-5 Members Not to Hold Other Governmental Positions
• 40-3-6 Secretary of Board
• 40-3-7 Term of Service and Schedule of Compensation of Members
• 40-3-8 Proration of Compensation Payments; Employment of Staff; Inventory of Property Authorized; Authority to Contribute to Cost of Inventory; Offices, Supplies, Etc., in Certain Counties
• 40-3-9 Taking of Inventory to Be Approved
• 40-3-10 Inventory and Appraisal of Property in Certain Counties
• 40-3-11 Cost of Inventory - to Be Prorated
• 40-3-12 Cost of Inventory - Payable on Requisition by Presiding Officer
• 40-3-13 Supervision of Preparation of Inventories or Appraisals
• 40-3-14 How Compensation Payments Made
• 40-3-15 Chairman of Board; Rules and Regulations
• 40-3-16 Duties Generally; Quorum; Powers and Duties of Agents; Protest Procedure
• 40-3-17 Meetings - Review of Assessments
• 40-3-18 Meetings - Inspection of Tax Returns; Failure to Properly Return Property
• 40-3-19 Meetings - Hearing Objections to Valuations
• 40-3-20 Publication of Notice of Valuation of Property
• 40-3-21 Tax Assessor to Enter Corrected Values
• 40-3-22 Failure to Perform Duties Within Specified Time Not Fatal Defect
• 40-3-23 Service of Subpoenas, Notices, and Other Writings
• 40-3-24 Appeals - Right
• 40-3-25 Appeals - Procedure
• 40-3-26 Appeals - Legal Counsel for State and County
• 40-3-27 Appeals - Duty to Disclose Information
• 40-4-1 Bonds
• 40-4-2 Amount and Payment of Commissions
• 40-4-3 Disposition of Fees of Assessor Paid on Salary Basis
• 40-4-4 No Commissions on Erroneous Assessments, Etc
• 40-4-5 Schedule of Fees
• 40-4-6 Deputies
• 40-4-7 Printing and Furnishing Blank Forms; Copy of Returns
• 40-4-8 Duty of County Officials to Furnish Assessor and Collector with Books, Blanks, and Stationery
• 40-5-1 Definitions
• 40-5-2 Deputies
• 40-5-3 Bonds
• 40-5-4 Commissions
• 40-5-5 Disposition of Fees Paid to Collector on a Salary Basis
• 40-5-6 Fees for Demand on Delinquent Taxpayers and for Levy and Sale of Property
• 40-5-7 Demand on Delinquent Taxpayers
• 40-5-8 Costs on Payment of Delinquent Taxes
• 40-5-9 Interest on Delinquent Taxes
• 40-5-10 Receipts on Payment of Delinquent Taxes
• 40-5-11 Historic File of Individual Tax Payments
• 40-5-12 Payments by Purchasers, Lien Holders or Mortgagees of Real Estate
• 40-5-13 Payment When Parcels of Real Estate Listed Separately
• 40-5-14 Levy and Sale of Personal Property - Time; Notice; Location
• 40-5-15 Levy and Sale of Personal Property - Application and Disposition of Proceeds
• 40-5-16 Levy and Sale of Personal Property - Shares of Stock
• 40-5-17 Levy and Sale of Personal Property - When Delinquent Taxpayer Has Left County
• 40-5-18 Levy and Sale of Personal Property - No Property Exempt
• 40-5-19 Sale of Real Property If Personalty Insufficient
• 40-5-20 Garnishment of Delinquent Taxpayers - Account for Delinquent Taxes; Notice
• 40-5-21 Garnishment of Delinquent Taxpayers - Procedure
• 40-5-22 Garnishment of Delinquent Taxpayers - Fees
• 40-5-23 Annual Report - List of Insolvents; Publication; Advertisement Costs; Certification
• 40-5-24 Annual Report - Examination and Approval
• 40-5-25 List of Insolvents and List of Errors in Assessments - Certification of Corrected Lists to Department of Revenue
• 40-5-26 New Accounts of Insolvent Taxes and Taxes in Litigation
• 40-5-27 Presiding Officer of County Commission to Deliver List of Insolvent Taxpayers and Taxes Due to Collector
• 40-5-28 Collection of Insolvent Taxes
• 40-5-29 Final Report of Uncollected Insolvent Taxes and Taxes in Litigation
• 40-5-30 Report When Collector Retires from Office
• 40-5-31 Duty of Tax Collecting Official When Collection of Taxes Endangered
• 40-5-32 Partial Payments; Notice of Balance Due
• 40-5-33 Collection and Report of Countywide and School District Taxes
• 40-5-34 Assessment and Collection of Escaped Taxes
• 40-5-35 Assessment and Collection of Escaped Taxes - Report to Assessor
• 40-5-36 Reports and Disbursements
• 40-5-37 Reports and Payments into Particular Treasuries - Failure to Make Report to Comptroller
• 40-5-38 Death of Collector
• 40-5-39 Special Taxes - Receipts on Collection of Special Taxes
• 40-5-40 Special Taxes - Payments on Collection
• 40-5-41 Notification When Special Taxes No Longer Required
• 40-5-42 Collection of Taxes by Action
• 40-5-43 Settlements with Particular Treasurers
• 40-5-44 Final Settlements and Payments by Tax Collecting Officials
• 40-5-45 Mileage as Part of Final Settlement
• 40-5-46 Lien of Tax Collector
• 40-5-47 Collection of Ad Valorem Tax Revenues Earmarked for Support of Fire Protection and Emergency Services
• 40-5-48 Disbursement of Ad Valorem Tax Collections; Disbursement of Manufactured Home Fees, Commissions, or Penalties
• 40-6-1 When Officials Commissioned as Supernumeraries
• 40-6-2 Oath; Assumption of Duties, Etc., in Case of Vacancy
• 40-6-3 Life Tenure; Compensation; Cost-of-Living Increase
• 40-6-3.1 Increase in Salary
• 40-6-4 Deductions from Salaries or Fees of Officials Charged with Assessment or Collection of Taxes
• 40-6-4.1 Election to Participate
• 40-6-6 Applicability of Retirement System Established for Elected Officials
• 40-6A-1 Legislative Intent
• 40-6A-2 Salary and Fees of Officials Charged with Assessing and Collecting Ad Valorem Taxes
• 40-6A-3 This Section Not Applicable to Salaries of Certain Officials
• 40-6A-4 Salary Must Equal Net Personal Income
• 40-6A-5 Support Services Provided by Local Governing Bodies; Compensation of Office Personnel; Membership in Merit System
• 40-6A-6 Fees, Commissions, Etc., Must Now Be Paid into Local General Fund
• 40-6A-7 Manner of Payment of Fees, Etc., Due Prior to Conversion from Fee to Salary Basis
• 40-6A-8 Effective Date
• 40-7-1 Authority of Tax Assessor; Duties of Taxpayer
• 40-7-2 Commencement and Completion of Assessment; Supplemental Assessment
• 40-7-2.1 Timing of Property Assessments, Etc., Homestead Exemption. (Amended by Act 2026-598)
• 40-7-2.2 Limitation on Assessed Value of Certain Real Property for Ad Valorem Tax Purposes; Exceptions
• 40-7-3 Duty of Assessor to Visit Voting Places for Purpose of Listing; Notice of Times Assessor Will Attend to Receive Returns
• 40-7-4 Taxpayer to Attend Appointment and Return List of Property; Failure to Furnish Description of Real Estate
• 40-7-5 Oath to Be Administered Before Return Made
• 40-7-6 Assessor to Interrogate as to Items and Details of Property; Listing Exempt Property
• 40-7-7 When Taxpayer May Mail List or Send by Another Person
• 40-7-8 Oath to Be Used on Bottom of Assessment Sheet
• 40-7-9 Assessor Authorized to Correct Error in Computing Taxes Due
• 40-7-9.1 Correction of Error Made in Assessment, Computation, Etc.; Collection and Refunds Due to Errors
• 40-7-10 Allowance of Statutory Exemptions; Property No Longer Exempt
• 40-7-11 Failure to Report Improvements
• 40-7-12 Fraudulent Failure to Report Change in Condition of Property, Etc
• 40-7-13 Assessment of Property in Possession of Commission Merchants and Assignees and Consignees Authorized to Sell
• 40-7-14 Taxpayer to Give Estimated Values; Preceding Year’s Valuation Entered by Assessor
• 40-7-15 Property to Be Appraised at Fair Market Value
• 40-7-16 How Real Estate May Be Described
• 40-7-17 By Whom Property Should Be Listed
• 40-7-18 Allocation of Tax Obligation Between Transferor and Foreign Corporate Transferee of Property Sold for Certain Purposes
• 40-7-19 Demand Against Persons Failing to Make Returns
• 40-7-20 Separate Returns to Be Filed in Individual and Fiduciary Capacity
• 40-7-21 Failure to Fill Out Schedules or Lists or Give Information or Subscribe Oaths; Authority for Enforcement of Imposed Taxes
• 40-7-22 Procedure by Assessor Upon Failure to Procure List
• 40-7-23 Assessment of Escaped Taxes; Avoidance of Penalty; Notice and Collection
• 40-7-24 Failure to Make Return of Gross or Net Receipts or Commissions from Business
• 40-7-25 Estimation of Fair Market Value; Assessment List; Notice; Objections
• 40-7-25.1 Current Use Value of Class III Property - Definition; Appraisal of Property at Request of Owner; Legislative Intent; Applicability of Section; Method of Valuation; Factors Considered in Appraisal; Rules and Regulations of Department of Revenue; Hearing Objections
• 40-7-25.2 Current Use Value of Class III Property - Qualification Procedure; Appeal from Denial of Application; New Owner Required to Reapply Upon Sale of Property
• 40-7-25.3 Current Use Value of Class III Property - Conversion of Property to Other Taxable Use
• 40-7-25.4 Current Use Value of Class III Property — Abatement of Tax Under Section 40–7–25.3
• 40-7-26 Department of Revenue May Act in Advisory Capacity; Effect of Approval of Valuation by Department; Nonapproved Assessment Docket
• 40-7-27 Assessor to Certify Correctness of Returns, Notify Department of Revenue and Deliver to Board of Equalization
• 40-7-28 Correction of Improvement Assessment When Improvements Nonexistent
• 40-7-29 By Whom and When Penalties Remitted
• 40-7-30 Assessor Notified of Appointment of Fiduciaries
• 40-7-31 Assessment to “Owners Unknown.”
• 40-7-32 Fees of Assessor for Returns on Escaped Property
• 40-7-33 Book of Assessments - Required; Form; Use of Assessment Lists in Lieu of Book
• 40-7-34 Book of Assessments - to Be Certified by Department
• 40-7-35 Same Abstracts of Property Contained in Book
• 40-7-36 Book Showing Amount of Taxes Delivered to Collector
• 40-7-37 Plat Books - Blocks and Lots Platted and Recorded
• 40-7-38 Plat Books - All Real Estate
• 40-7-39 Plat Books - Annual Revision
• 40-7-40 Plat Books - Failure to Comply with Sections 40-7-37 through 40-7-39
• 40-7-41 Plat Books - Where Kept
• 40-7-42 Levy of Taxes from Book of Assessments
• 40-7-43 Duties of Assessor When He Has Reason to Believe Property May Be Removed or Otherwise Escape Taxation
• 40-7-44 Assessment Against Auctioneers
• 40-7-45 Appeals - Right; Time
• 40-7-46 Appeals - Notice
• 40-7-47 Appeals - Trial
• 40-7-48 Appeals - Judgment of Revaluation
• 40-7-49 Rules and Regulations
• 40-7-50 Voluntary Check-Off Designation for Alabama Association of Rescue Squads, Inc
• 40-7-55 Short Form Tax Return; Itemized Listings
• 40-7-56 Optional Personal Property Assessment Link
• 40-7-57 Filing Returns; Penalites and Interest
• 40-7-58 Design and Operation of System; Advisory Committee
• 40-7-59 Alternative Systems
• 40-7-60 Inspection and Supervision of Program; Regulation by Schedule of Individual County-by-County Reappraisal
• 40-7-61 Procedures and Standards; Contract Work to Be Inspected and Approved by Department
• 40-7-62 Property Appraised at Fair and Reasonable Market Value; Basis of Assessment for Ad Valorem Taxes
• 40-7-63 Time for Completion of Appraisal
• 40-7-64 Department to Prescribe Procedures, Standards, Forms, Records, and Progress Reports for Counties and to Design Permanent Uniform Record System
• 40-7-65 Employment of Appraisal Firms as Consultants; Firms or Appraisers to Be Bona Fide State Residents
• 40-7-66 Consultations with County Governing Bodies and Tax Assessors; Determination of System of Appraisal; General Schedule for Completion of Appraisal to Be Established
• 40-7-67 Department May Act When County Fails to Comply; Personnel; Employees of County to Meet Department’s Requirements Without Becoming Employees of State Merit System; Appraiser’s Qualifications
• 40-7-68 Cost of Program for Equalization of Ad Valorem Taxes to Be Prorated Among County Agencies
• 40-7-69 Authority to Issue Revenue Bonds to Finance Program
• 40-7-70 Annual Appropriation to Department; Establishment of Fund to Maintain Program of Equalization; Credit Against State’s Portion of Expenses in County Reappraisal; County May Be Charged Pro Rata Share of Expense
• 40-7-71 Department to Certify That County Property Appraised at Fair Market Value; Basis for Equalization of Assessments; Values Subject to Review; Hearing of Complaints; Appeals; Compensation of Members of County Board of Equalization
• 40-7-72 Additional Appropriations
• 40-7-73 Avoidance or Frustration of Provisions or Intent of Article
• 40-7-74 Administration of Program
• 40-7-75 Reappraisal of Taxable Property in Marshall County
• 40-7-90 Definitions
• 40-7-91 Legislative Intent
• 40-7-92 Authorization to Issue Warrants
• 40-7-93 Special Pledges for Payment
• 40-7-94 Authorization to Issue Refunding Warrants
• 40-7-95 Warrants to Be Legal Investments for Trust Funds
• 40-7-96 Issuance of Warrants Deemed to Constitute Audit and Allowance of Claim
• 40-7-97 Conflicts with Other Laws
• 40-7-98 Payment of Pro Rata Shares of Principal of and Interest on Warrants
• 40-7-99 Warrants Exempt from Laws Relative to Usury, Interest, Etc
• 40-7-100 Division Supplemental to Division 1 of This Article
• 40-8-1 Classification of Property; Assessment Rate
• 40-8-2 Rate of Taxation - Established
• 40-8-3 Rate of Taxation - Allocation
• 40-8-4 Assessment Ratios for Purposes of Local Taxation
• 40-8-5 Credit Against Tax Liability for Certain Taxpayers Whose Property Has Been Reassessed
• 40-9-1 Exemption of Persons and Property from Ad Valorem Taxation
• 40-9-1.1 Stringfellow Memorial Hospital
• 40-9-1.2 Alabama Eye Bank
• 40-9-2 Claim of Exemption of Homestead and Household and Kitchen Furniture in Certain Counties
• 40-9-3 Peanuts and Pecans Stored in Licensed Warehouses
• 40-9-4 Products or Materials Used in Textile Manufacture
• 40-9-5 Manufacturers of Calcium Cyanamide, Aluminum or Aluminum Products
• 40-9-6 Personal Property Stored for Shipment Outside of State
• 40-9-7 Personal Property Held by Warehouseman for Distribution
• 40-9-8 Artesian Wells Leased to Municipalities
• 40-9-9 Y.m.c.a
• 40-9-10 Y.w.c.a
• 40-9-11 Y.w.c.o
• 40-9-12 The March of Dimes, Inc., Y.m.h.a., Seamen’s Home of Mobile, Catholic Maritime Club of Mobile, Inc., Salvation Army, Inc., United Way Organizations, Etc
• 40-9-12.1 United Appeal Fund Organizations and Supported Charities
• 40-9-13 Volunteer Fire Departments, Alabama Society of D.a.r., Annual Shrine Circus, Episcopal Foundation of Jefferson County, Alabama Heart Association and Presbyterian Apartments, Inc
• 40-9-14 Property Used for Public Purposes
• 40-9-14.1 Certificates of Exemption to Governmental Entities, Contractors, Etc., for Certain Tax Exempt Projects
• 40-9-14.2 Airport Authorities
• 40-9-14.3 Certificates of Exemption to Statutorily Exempt Entities for Certain Tax Exempt Projects
• 40-9-15 Alabama State Fair and Exhibit Association
• 40-9-16 Property of Corporation or Association Formed for Social or Literary Advancement and Used in Connection with College or University
• 40-9-17 Property Owned and Used or Held by Colleges for Certain Purposes
• 40-9-18 Property of Corporation Organized for Purpose of Aiding Retired Teachers, Etc
• 40-9-19 Homesteads
• 40-9-19.1 Governing Body of Municipality Authorized to Exempt Homesteads of Certain Residents from Ad Valorem Property Tax Increase Imposed for Public School Purposes
• 40-9-20 Certain Homes Owned by Veterans or Their Widows
• 40-9-21 Principal Residences and 160 Acres Adjacent Thereto of Permanently and Totally Disabled Persons or Persons 65 Years of Age or Older Having Net Annual Federally Taxable Income of $12,000 or Less
• 40-9-21.1 Verification of Eligibility by Mail for Certain Persons. (Amended by Act 2026-598)
• 40-9-21.2 Falsely Claiming Homestead Exemption
• 40-9-21.3 Disabled Veterans Property Tax Debt-to-Income Ratio Exemption Act
• 40-9-22 Nuclear Fuel Assemblies
• 40-9-23 Corporations Organized to Establish Regional Mental Health Programs and Facilities
• 40-9-24 Property Tax Relief Fund
• 40-9-25 George Lindsey Celebrity Benefit, Inc., Alabama Special Olympics, Inc., Etc
• 40-9-25.1 Magic Moments
• 40-9-25.2 Habitat for Humanity Organizations and West Alabama Youth Services, Inc. (Ways)
• 40-9-25.3 Rainbow Omega, Inc
• 40-9-25.4 Farley L. Berman Foundation, Inc
• 40-9-25.5 American Bowling Congress
• 40-9-25.6 Christian Children Homes, Inc
• 40-9-25.7 Franklin Memorial Clinic, Inc
• 40-9-25.8 Birmingham Civil Rights Institute
• 40-9-25.9 Bridge, Inc
• 40-9-25.10 Anniston Fellowship House, Wings of Life, Jacksonville Christian Outreach Center, Wiregrass Children’s Home, Doda Parade, Lee County Humane Society, and Huntsville Emergency Medical Services
• 40-9-25.11 Little Sisters of the Poor
• 40-9-25.12 Service Guild of Birmingham, Inc., Early Intervention Program
• 40-9-25.13 Big Oak Ranch, Inc
• 40-9-25.14 Barber Vintage Motorsports Museum
• 40-9-25.15 Covington Baptist Association, Inc. - Christian Service Centers
• 40-9-25.16 Food Banks
• 40-9-25.17 Eagles’ Wings, Inc
• 40-9-25.18 Alabama Marine Corps League
• 40-9-25.19 Lurleen B. Wallace Community College Foundation and Calhoun Community College Foundation
• 40-9-25.20 Community Action Association of Alabama
• 40-9-25.21 Lifesouth Community Blood Centers
• 40-9-25.22 Southern Research Institute
• 40-9-25.23 Most Worshipful Prince Hall Grand Lodge Free and Accepted Masons of Alabama and the Most Worshipful Grand Lodge F. and A.m. of Alabama
• 40-9-25.24 Section 40-9-25.24
• 40-9-26 Presbyterian Apartments of Birmingham, Inc., Presbyterian Homes of Decatur, Inc., Shoals Presbyterian Apartments, Inc., East Presbyterian Apartments, East Alabama Services for the Elderly, Inc
• 40-9-26.1 Birmingham Regional Paratransit Consortium, Inc
• 40-9-26.2 Twg 2021 Birmingham Foundation
• 40-9-26.3 Victims of Crime and Leniency, Incorporated
• 40-9-27 Prescriptions for Vitamins and Supplements Exempt from Sales Taxes
• 40-9-27.1 Insulin, Insulin Syringes, and Related Items Exempt
• 40-9-28 Selma-Dallas County Historic Preservation Society and Valegrande Community Center
• 40-9-29 Community Health Systems, Inc. and Walker Regional Medical Center
• 40-9-30 Durable Medical Equipment; Exemptions from Certain Taxes
• 40-9-31 Sales by Certain Schools or School Sponsored Organizations Exempted from Sales and Use Taxes
• 40-9-31.1 Alabama School of Fine Arts Foundation, Inc.; Alabama High School of Mathematics and Science Foundation; Alabama School of Cyber Technology and Engineering Foundation; Alabama School of Healthcare Sciences Foundation
• 40-9-32 Exemption of Shares in Corporations from Ad Valorem Tax
• 40-9-33 Sales to a Contractor of Certain Personal Property to Be Incorporated into Realty
• 40-9-34 Hudson-Alpha Institute for Biotechnology
• 40-9-35 Alabama Association of Rescue Squads
• 40-9-36 Volunteer Fire Departments and Fire Protection Districts
• 40-9-37 Military Death Benefits
• 40-9-38 Alabama Association of Volunteer Fire Departments, Alabama Association of Rescue Squads, County Volunteer Fire and Rescue Associations, Certain Volunteer Rescue Squads, and Certain Local Fire Districts
• 40-9-39 Food Pantries in Talladega County Which Distribute Food for Charitable Purposes
• 40-9-39.1 Sale of Certain Durable Medical Equipment, Prosthetics and Orthotics Devices, and Medical Supplies
• 40-9-39.2 Birmingham Regional Paratransit Consortium, Inc. - Exemption from State Gasoline, Motor Fuel Excise Taxes, and Inspection Fees
• 40-9-39.3 Birmingham Holocaust Education Center
• 40-9-39.4 Specified Community Foundation Entities. (Repealed by Act 2026-510, Effective Jan. 1, 2027)
• 40-9-39.41 Section 40-9-39.41
• 40-9-60 Certificates of Exemption for Persons or Companies Exempt from Sales, Use, and Lodging Taxes
• 40-9-61 Information Reports to Be Filed by Persons or Companies Exempt from Sales, Use, and Lodging Taxes
• 40-9A-1 Definitions
• 40-9A-2 Private User Leasing Private Use Property from Government Required to File Report; Inability to File Information; Information Needed in Report
• 40-9A-3 Tax Assessors to Forward Information to Department of Revenue
• 40-9A-4 Department of Revenue to Compile Information and Submit to Legislature Report
• 40-9A-5 Tax Assessor May Require Government Entities to Provide Information for Use in Ascertaining Accuracy of Information
• 40-9A-6 Failure to File; Filing of False or Incomplete Information; Enforcement of Reporting Requirements
• 40-9B-1 Short Title
• 40-9B-2 Legislative Findings
• 40-9B-3 Definitions. (Amended by Acts 2026-550 and 2026-573)
• 40-9B-4 Authorization of Abatement. (Amended by Act 2026-573)
• 40-9B-4.1 Availability of Incentives. (Amended by Act 2026-573)
• 40-9B-5 Granting of Abatement
• 40-9B-6 Procedure for Granting Abatement
• 40-9B-7 Private Use Property; Taxation Thereof
• 40-9B-8 Certain Purchases of Tangible Personal Property Used in Constructing Industrial Development Property Exempted
• 40-9B-9 Approval Required for Certain Abatements
• 40-9B-10 Applicability to Certain Trades or Businesses Engaged in Postharvest Processing of Peanuts
• 40-9B-11 Exemption Period for Qualified Industrial or Research Enterprises
• 40-9B-12 Availability of Abatements After December 31, 2018
• 40-9B-13 Disaster Recovery Tax Incentive Protection
• 40-9C-1 Short Title
• 40-9C-2 Legislative Findings
• 40-9C-3 Definitions
• 40-9C-4 Authorization of Abatement
• 40-9C-5 Granting of Abatement
• 40-9C-6 Procedure for Granting Abatement
• 40-9C-7 Exemption of Certain Purchases of Tangible Personal Property Used in Constructing Brownfield Development Property
• 40-9C-8 Rules and Regulations
• 40-9C-9 Repeal of Incentives
• 40-9D-1 Short Title
• 40-9D-2 Legislative Intent; Scope; Exclusiveness
• 40-9D-3 Definitions
• 40-9D-4 Enhancement of Abatements and Capital Credits
• 40-10-1 When Probate Court May Order Sale
• 40-10-2 Book of Lands Upon Which Taxes Have Not Been Paid - Contents; Form of Entries
• 40-10-3 Book of Lands Upon Which Taxes Have Not Been Paid - Preparation
• 40-10-4 Notice to Taxpayer - Service Generally
• 40-10-5 Notice to Taxpayer - When Assessment Is “Owner Unknown.”
• 40-10-6 Notice to Taxpayer - Manner of Publication
• 40-10-7 Partial Payment of Taxes Prior to Sale of Property
• 40-10-8 Trial of Cases; Issuance of Decree; Continuance
• 40-10-9 Attendance of Collector at Trial; Tax Book and Record of Tax Lien Sales as Evidence
• 40-10-10 When Deputy May Attend in Lieu of Collector
• 40-10-11 Decree of Sale
• 40-10-12 Notice of Sale
• 40-10-13 Confirmation of Sale
• 40-10-14 Description of Property in Notices and Entries
• 40-10-15 How Sale Made; Duties of Judge of Probate
• 40-10-16 Portion Sufficient to Satisfy Decree to Be Sold
• 40-10-17 Payment by Purchaser
• 40-10-18 When Property to Be Bid in for State
• 40-10-19 Certificates of Purchase - Delivery; Contents
• 40-10-20 Certificates of Purchase - When Land Bid in for State
• 40-10-21 Certificates of Purchase - Assignments
• 40-10-22 Costs - When Land Bid in for State
• 40-10-23 Costs - Paid by Purchasers
• 40-10-24 Officers Not to Be Interested in Purchase
• 40-10-25 Appeal from Decree
• 40-10-26 Payment of Judgment on Appeal
• 40-10-27 Fees
• 40-10-28 Disposition of Excess Arising from Sale
• 40-10-29 Deeds - Delivered to Purchaser
• 40-10-30 Deeds - Signature, Acknowledgment and Effect
• 40-10-31 Removal of Cloud Upon Title to Real Estate Erroneously Sold for Taxes
• 40-10-50 Designation; Appointment of Agents and Assistants; Compensation
• 40-10-51 Duties Generally
• 40-10-52 Duties of Agents
• 40-10-53 Blank Certificates and Deeds
• 40-10-54 Lists of Lands Bid in for State Furnished Assessor by Commissioner
• 40-10-70 Purchaser to Receive Assignment of Liens
• 40-10-71 When Lands Are Sold Which Are Not Liable for Taxes
• 40-10-72 When Land Sold Is Insufficiently Described
• 40-10-73 Right of State or Assignee to Possession When Lands Are Bid in for State; Redemption When Lien Is Recorded
• 40-10-74 Right of Purchaser or Assignee to Possession; Redemption When Lien Is Recorded
• 40-10-75 Right Where Sale Proceedings Were Defective
• 40-10-76 Action for Possession Defeated on Grounds Other Than That Taxes Were Not Due
• 40-10-77 Defense of Action Fails on Grounds Other Than That Taxes Were Not Due
• 40-10-78 Tender of Party Claiming Adversely to Tax Title; Payment of Excess
• 40-10-79 Recitation of Fact of Purchase Deemed Prima Facie Evidence
• 40-10-80 Judgment When Party Claiming Adversely to Tax Title Has Made Payment or Tender
• 40-10-81 Books and Records as Prima Facie Evidence
• 40-10-82 Limitation of Actions
• 40-10-83 Effect of Payment by Original Owner or Assignee
• 40-10-100 Refund to Purchaser When Taxes Not Due at Time of Sale and Land Was Sold Privately by State
• 40-10-101 Refund to Purchaser When Taxes Were Not Due at Time of Tax Sale
• 40-10-102 How Refund Procured
• 40-10-103 Certification of Facts to Comptroller and Payment by Him
• 40-10-104 Warrant Drawn on School Funds
• 40-10-105 Warrant for Fees, Costs, Taxes, Penalty, and Interest
• 40-10-120 When and by Whom Land May Be Redeemed
• 40-10-121 Manner of Redemption of Land Sold to State
• 40-10-122 Manner of Redemption When Land Sold to Party Other Than State
• 40-10-123 Redeeming Lots and Parcels Without Redeeming Entire Property - When Authorized
• 40-10-124 Redeeming Lots and Parcels Without Redeeming Entire Property - Lots or Parcels Which Can Be Ascertained by Legal and Usual Subdivision
• 40-10-125 Redeeming Lots and Parcels Without Redeeming Entire Property - How Redeemed
• 40-10-126 Redeeming Lots and Parcels Without Redeeming Entire Property - Duty of Land Commissioner on Redemption
• 40-10-127 Issuance of Certificates of Redemption
• 40-10-128 Deposit of Redemption Money - Generally
• 40-10-129 Deposit of Redemption Money - Lands Bid in by State
• 40-10-130 Duty of Judge of Probate on Redemption of Land Bid in by State
• 40-10-131 Rents, Issues, and Profits of Redeemed Land
• 40-10-132 List and Sale of Bid in Lands Owned by the State
• 40-10-133 Notice to Former Owner of Application to Purchase Land Bid in by State
• 40-10-134 Manner of Sale of Bid in Lands Owned by State
• 40-10-135 Deed of State on Sale of Land Bid in by State
• 40-10-136 Certification When Land Bid in by State Sold
• 40-10-137 Conveyance to Department of Conservation and Natural Resources of Land Bid in by State - Procedure
• 40-10-138 Conveyance to Department of Conservation and Natural Resources of Land Bid in by State - Deed to Department
• 40-10-139 Conveyance to Department of Conservation and Natural Resources of Land Bid in by State - Notice to Former Owner of Intended Conveyance
• 40-10-140 Certification of Sale of Lands Bid in for State
• 40-10-141 Lien and Sale of Property for Unpaid Installments of Taxes - Procedure
• 40-10-142 Lien and Sale of Property for Unpaid Installments of Taxes - Disposition of Money
• 40-10-143 Lien of Persons Other Than Holders of Legal Title for Expenses of Redemption
• 40-10-160 When Taxpayer Entitled to Recover
• 40-10-161 Filing Petition
• 40-10-162 Duty of Judge of Probate and Comptroller; Payment by State Treasurer
• 40-10-163 Presentation of Petition to County Commission; Payment by County Treasurer
• 40-10-164 Recovery from Municipalities, Etc
• 40-10-165 Payment by Municipalities, Etc
• 40-10-166 Application of Sections 40-10-164 and 40-10-165
• 40-10-180 Purpose; Choice of Remedy by Tax Collecting Official
• 40-10-181 Definitions
• 40-10-182 Tax Liens Subject to Public Auction or Sale; Notice
• 40-10-183 Tax Lien Auction List
• 40-10-184 Auction Procedures; Winning Bids; No Extinguishment of Restrictions, Covenants, Etc
• 40-10-185 Tax Lien Not Required to Be Offered as Being Against Property of Specific Person
• 40-10-186 Purchase Price
• 40-10-187 Tax Lien Certificate
• 40-10-188 Record of Tax Lien Auctions and Sales
• 40-10-189 “Holder of Tax Lien Certificate” Defined
• 40-10-190 Lost or Destroyed Tax Lien Certificate
• 40-10-191 Holder of Certificate to Have First Right to Purchase Tax Lien; Transfer of Tax Lien Certificate; Abandonment of Certificate
• 40-10-192 Distribution of Monies Collected
• 40-10-193 Redemption
• 40-10-194 Certificate of Redemption
• 40-10-195 Redemption by Person Owning Interest Less Than Whole
• 40-10-196 Duties of Tax Collector Once Tax Lien Redeemed
• 40-10-197 Action to Foreclose the Right to Redeem and Quiet Title; Notice Requirements; Effect of Foreclosure; Deed; Demand for Auction; Expiration of Certificate
• 40-10-198 Rights and Remedies of Certificate Holder
• 40-10-199 Retention of Tax Liens Not Sold at Auction; Private Tax Lien Sales; Reporting
• 40-10-200 Financial Interest by Certain Officers or Employees in Purchase of Tax Lien Sold for Delinquent Taxes
• 40-10-201 Tax Lien Auction and Sale Conducted Online or in Person
• 40-10-202 Originals or Certified Copies of Books and Records as Prima Facie Evidence in Court
• 40-11-1 Enumeration of Subjects of Taxation
• 40-11-2 Property and Activities of United States and Its Agencies
• 40-11-3 Taxation of Federal Property Where Immunity Waived, Etc
• 40-11-4 When Taxes Become Due and Payable
• 40-11-5 Taxes on Dog Race Tracks; Not Retroactive; Validity of Prior Exemptions; Sales Tax Exemption for Admission and Handle
• 40-11-6 Valuation and Assessment of Certain Aircraft
• 40-12-1 Change of Place of Business
• 40-12-2 Issuance; Form of License; Levy of County Tax; Actions for Recovery of Tax
• 40-12-3 Collection and Distribution Where Both State and County License Tax Levied
• 40-12-4 County License Tax for School Purposes - Authority to Levy
• 40-12-4.1 County License Tax for School Purposes - Use of Proceeds from Taxes Levied Under Section 40-12-4
• 40-12-5 County License Tax for School Purposes - Collection and Enforcement
• 40-12-6 County License Tax for School Purposes - Administration and Collection in Accordance with Sections 11-51-180 through 11-51-185
• 40-12-7 County License Tax for School Purposes - Disposition of Funds Collected; Charge for Collection and Administration
• 40-12-8 False Affidavits or Certificates
• 40-12-9 Penalty for Failure to Take Out License; Selling Throughout State Under One License
• 40-12-10 License Inspectors Generally; When Taxes Due and Payable; Collection and Distribution of Penalties and Citation Fees on Delinquent Licenses
• 40-12-11 Bonds of License Inspectors
• 40-12-12 License to Designate Place of Business
• 40-12-13 Engaging in Several Businesses
• 40-12-14 Two or More Licenses on Same Business
• 40-12-15 License Deemed a Personal Privilege; Transferability
• 40-12-16 Sworn Statements of Amount of Capital, Value of Goods, Stock, Etc
• 40-12-17 Population of Municipality as Determining Tax
• 40-12-18 Penalty on Agents of Persons, Firms, Etc., Who Have Not Paid Tax
• 40-12-19 Duty of Department of Finance to Prepare Forms of Licenses
• 40-12-20 License and Stub Must Correspond
• 40-12-21 Records to Be Kept by Probate Judge
• 40-12-22 Disposition of Moneys by Probate Judge
• 40-12-23 Applications for Refunds; Additional License
• 40-12-24 Department of Revenue to Certify Refund; State Comptroller and County Commission to Draw Warrants Payable to Applicant
• 40-12-25 License for Part of Year
• 40-12-26 Due and Delinquent Date; Term of License
• 40-12-27 Each Day’s Violation a Separate Offense
• 40-12-28 Disposition of Proceeds of Funds from Licenses Pertaining to Timber or Timber Products
• 40-12-29 Additional Penalty for Failure to Comply with Articles 8 and 9 of This Chapter
• 40-12-30 Rulemaking Authority; Identifying Information Required from Applicants
• 40-12-31 Occupational Taxes Authorized
• 40-12-40 Who Must Procure State and County Licenses
• 40-12-41 Abstract Companies, Etc
• 40-12-42 Acetylene Gas and Carbide Manufacturers
• 40-12-43 Actuaries, Auditors, and Public Accountants
• 40-12-43.1 Added Fee for Private Examining or Collecting Firms
• 40-12-44 Adding Machines, Calculating Machines, Comptometers, Etc
• 40-12-45 Advertising
• 40-12-46 Air-Conditioning Plants and Equipment
• 40-12-47 Amusement Parks
• 40-12-48 Architects
• 40-12-49 Attorneys
• 40-12-50 Auctioneers
• 40-12-51 Automobile Dealers
• 40-12-53 Automobile Accessory Dealers
• 40-12-54 Automobile Garages and Shops
• 40-12-55 Automobile Storage Garages
• 40-12-56 Automobile Storage Other Than in Garages
• 40-12-57 Automobile Tire Retreading Shops
• 40-12-58 Barbers
• 40-12-59 Baseball Parks
• 40-12-60 Battery Shops
• 40-12-61 Beauty Parlors, Etc
• 40-12-62 Bicycles and Motorcycles
• 40-12-63 Blueprint Makers
• 40-12-64 Bond Makers
• 40-12-65 Bottlers
• 40-12-66 Bowling Alleys
• 40-12-67 Brokers and Agents of Iron, Railway, Etc., Supplies
• 40-12-68 Brooms, Brushes, Mops, Etc
• 40-12-69 Cereal Beverages, Carbonated or Other Soft Drinks - Retailers
• 40-12-70 Cereal Beverages, Carbonated or Other Soft Drinks - Wholesalers
• 40-12-71 Certified Public Accountants
• 40-12-72 Cigars, Cigarettes, Cheroots, Etc. - Retailers
• 40-12-73 Cigars, Cigarettes, Cheroots, Etc. - Wholesalers
• 40-12-74 Circuses
• 40-12-75 Cleaning and Pressing Establishments
• 40-12-76 Coal and Coke Dealers - Maintaining Yards
• 40-12-77 Coal and Coke Dealers - Not Maintaining Yards
• 40-12-78 Coffins and Caskets - Manufacturers
• 40-12-79 Coffins and Caskets - Dealers and Agents
• 40-12-80 Collection Agencies
• 40-12-81 Commission Merchants or Merchandise Brokers
• 40-12-82 Concerts, Musical Entertainments, Etc
• 40-12-83 Conditional Sales Contracts, Drafts, Acceptances, Etc.; Dealers In
• 40-12-84 Construction Companies or Contractors
• 40-12-85 Cotton Buyers
• 40-12-86 Cotton Compresses
• 40-12-87 Cottonseed Oil Mills, Cotton Mills, Factories, Etc
• 40-12-88 Cotton Warehouses
• 40-12-89 Credit Agencies
• 40-12-90 Creosoting, Etc
• 40-12-91 Delicatessen Shops
• 40-12-92 Dentists
• 40-12-93 Detective Agencies
• 40-12-94 Developing and Printing Films
• 40-12-95 Devices for Testing Skill and Strength Used for Profit
• 40-12-96 Directories
• 40-12-97 Electric Refrigerators, Electric or Gas Heaters, Etc
• 40-12-98 Embalmers
• 40-12-99 Engineers
• 40-12-100 Fertilizer Factories
• 40-12-101 Fire, Closing Out, Etc., Sales
• 40-12-102 Fireworks
• 40-12-103 Flying Jennies, Merry-Go-Rounds, Etc
• 40-12-104 Fortunetellers, Palmists, Clairvoyants, Etc
• 40-12-105 Fruit Dealers
• 40-12-106 Gasoline Stations and Pumps
• 40-12-107 Glass
• 40-12-108 Golf, Miniature Golf, Etc., Courses
• 40-12-109 Hat-Cleaning Establishments
• 40-12-110 Hide, Fur, Etc., Dealers
• 40-12-111 Horse Show, Rodeo, or Dog and Pony Shows
• 40-12-112 Horse, Mule, Etc., Dealers
• 40-12-113 Ice Cream
• 40-12-114 Ice Factories
• 40-12-115 Innkeepers and Hotels
• 40-12-116 Junk Dealers
• 40-12-117 Laundered Towel, Apron, Etc., Rentals; Diaper Services
• 40-12-118 Laundries
• 40-12-119 Legerdemain and Sleight of Hand
• 40-12-120 Lightning Rods
• 40-12-121 Lumber and Timber Dealers
• 40-12-122 Lumberyards
• 40-12-123 Machinery Repair Shops
• 40-12-124 Manicurists, Hairdressers, Etc
• 40-12-125 Mattresses, Cushions, Pillows, Etc
• 40-12-126 Medicine, Chemistry, Bacteriology, Etc
• 40-12-127 Mimeographs, Duplicating Machines, Dictaphones, Etc
• 40-12-128 Mining of Iron Ore - Levy and Amount of Tax; Limitation of Actions
• 40-12-129 Mining of Iron Ore - Report of Operators
• 40-12-130 Mining of Iron Ore - Report of Persons Receiving Products
• 40-12-131 Monuments and Tombstones
• 40-12-132 Moving Picture Shows - Transient Operators
• 40-12-133 Moving Picture Shows - Permanent Operators
• 40-12-134 Newsstands
• 40-12-135 Oculists, Optometrists and Opticians
• 40-12-136 Osteopaths and Chiropractors
• 40-12-137 Packinghouses, Cold Storage Plants, Etc
• 40-12-138 Pawnbrokers
• 40-12-139 Peddlers and Itinerant Vendors
• 40-12-140 Photographers and Photograph Galleries
• 40-12-141 Pianos, Organs and Other Musical Instruments
• 40-12-142 Pig Iron Storage Operators
• 40-12-143 Pistols, Revolvers, Bowie and Dirk Knives, Etc.; Gun and Knife Shows
• 40-12-144 Playing Cards
• 40-12-145 Plumbers, Steam Fitters, Tin Shop Operators, Etc
• 40-12-146 Pool Tables
• 40-12-147 Racetracks, Athletic Fields, Etc
• 40-12-148 Radios
• 40-12-149 Real Estate Brokers and Agents - Realty Situated Within State
• 40-12-150 Real Estate Brokers and Agents - Realty Situated Without the State
• 40-12-151 Restaurants, Cafes, Cafeterias, Etc
• 40-12-152 Roadhouses, Nightclubs, Etc
• 40-12-153 Sandwich Shops, Barbecue Stands, Etc
• 40-12-154 Sawmills, Heading Mills or Stave Mills
• 40-12-155 Scientists, Naturopaths, and Chiropodists
• 40-12-156 Sewing Machines
• 40-12-157 Shooting Galleries
• 40-12-158 Shotguns, Rifles, Ammunition, Etc
• 40-12-159 Skating Rinks
• 40-12-160 Soliciting Brokers
• 40-12-161 Spectacles or Eyeglasses
• 40-12-162 Stock and Bond Brokers
• 40-12-163 Street Fairs and Carnivals
• 40-12-164 Supply Cars
• 40-12-165 Syrup and Sugar Factories
• 40-12-166 Theaters, Vaudeville and Variety Shows
• 40-12-167 Ticket Scalpers
• 40-12-168 Tourist Camps
• 40-12-169 Tractors, Road Machinery and Trailers
• 40-12-170 Trading Stamps
• 40-12-171 Transfer of Freight
• 40-12-172 Transient Dealers
• 40-12-173 Transient Theatrical and Vaudeville Shows
• 40-12-174 Transient Vendors and Peddlers
• 40-12-175 Turpentine and Resin Stills
• 40-12-176 Vending Machines
• 40-12-177 Veneer Mills, Planing Mills, Box Factories, Etc
• 40-12-178 Veterinary Surgery
• 40-12-179 Warehouses and Yards
• 40-12-180 Waste Grease and Animal By-Products
• 40-12-190 Definitions
• 40-12-191 Required; Application
• 40-12-192 When Department May Refuse to Issue License; Appeal
• 40-12-193 Filing Fee
• 40-12-194 Bond Required
• 40-12-195 Issuance of License; Revocation; Nontransferability
• 40-12-196 Engaging in Business Without License
• 40-12-197 Reports and Payments Upon Discontinuance or Transfer of Business
• 40-12-198 Transportation of Gasoline; Inspections
• 40-12-199 Transportation of Gasoline by Boats Over Navigable Waters of State
• 40-12-200 Delivery of Gasoline from Tank Truck to Motor Vehicle Tank Prohibited; Exception
• 40-12-201 Forfeiture of Vehicles and Boats Illegally Transporting or Delivering Gasoline
• 40-12-202 Rewards; Disposition of Proceeds of Fines
• 40-12-204 Restraining and Enjoining Violations
• 40-12-205 Applicability of Article to Interstate and Foreign Commerce
• 40-12-206 Exchange of Information with Other States
• 40-12-220 Definitions
• 40-12-220.1 Legislative Intent
• 40-12-221 License Required
• 40-12-222 Levy and Amount of Tax. (Amended by Act 2026-111)
• 40-12-223 Exemptions
• 40-12-224 Collection of Tax
• 40-12-226 Deposit in State Treasury
• 40-12-227 Disposition of Funds
• 40-12-240 Definitions
• 40-12-241 Station Wagons, Jeeps, Etc., Classified as Passenger Automobiles
• 40-12-242 License Taxes and Registration Fees - Private Passenger Automobiles and Motorcycles; Electric Vehicles; Electric Transportation Infrastructure Grant Program
• 40-12-242.1 License Taxes and Registration Fees-Allocation of Proceeds from Certain Taxes and Fees
• 40-12-242.2 License Taxes and Registration Fees-Electirc Low-Speed Vehicles
• 40-12-243 License Taxes and Registration Fees - Exemption of Private Passenger Vehicles of Foreign Consuls; Special Plates for Such Vehicles
• 40-12-244 License Tags and Registration Fees - Exemption for Members of Armed Forces, Etc
• 40-12-245.1 License Taxes and Registration Fees - Vehicles Designed and Constructed for Transport of Raw Cotton from Harvest to Cotton Gin
• 40-12-246 License Taxes and Registration Fees - Motor Buses or Motor Vehicles Transporting Passengers for Hire
• 40-12-246.1 License Tax and Registration Fees - Exemption for Motor Bus Passenger Carrier Vehicles; Special License
• 40-12-247 License Taxes and Registration Fees - Hearses and Ambulances
• 40-12-248 License Taxes and Registration Fees - Trucks or Truck Tractors - Generally
• 40-12-249 License Taxes and Registration Fees - Trucks or Truck Tractors - Change in Gross Vehicle Weight Allowance or in Use of Vehicle
• 40-12-250 Tags for Motor Vehicles Used by State, Etc
• 40-12-251 Motor Tractors
• 40-12-252 Basis of Tax for Trailers; Permanent License Plate
• 40-12-253 Ad Valorem Taxation of Motor Vehicles
• 40-12-254 Motor Vehicles Issued to Disabled Veterans; Fees
• 40-12-255 Manufactured Homes
• 40-12-256 Travel Trailers - Ad Valorem Taxation - Generally
• 40-12-257 Citations for Noncompliance with Sections 40-12-255 and 40-12-256
• 40-12-258 Reregistration of Certain Stored Motor Vehicles; Placement of License Tags
• 40-12-259 Computation and Payment of License Tax and Registration Fee
• 40-12-260 Transfer of License Plates; Registration Procedures; Receipts; Penalty
• 40-12-262 Effect of Provisions Relative to Registration and Display of Tags on Nonresidents; International Registration Plan; Temporary Trip Permit; Penalties
• 40-12-263 Registration of Certain Commercial Vehicles Owned by Nonresidents Prohibited
• 40-12-264 Time Limit for Purchase of Tags or Plates; Dealer Plates; Manufacturer Plates
• 40-12-265 Mutilation or Alteration of Tags; Replacement Tags; Use of Improper Tags
• 40-12-267 Date Licenses Become Due and Delinquent
• 40-12-268 Other Taxes Precluded
• 40-12-269 Remittance of Moneys and Certification of Lists of Motor Vehicles by Probate Judge
• 40-12-270 Disbursement of Net Proceeds from License Taxes and Registration Fees; Secondary Road Committee Created
• 40-12-271 Fee of Probate Judge or County License Commissioner for Issuing License
• 40-12-271.1 Exemption for Disabled Veterans from License Plate Issuance Fee
• 40-12-272 Rules and Regulations for Enforcement of Sections 40-12-260, 40-12-261, and 40-12-266
• 40-12-273 Increase in License Tax and Registration Fee Authorized
• 40-12-274 Disposition of Additional Fees Collected Pursuant to Section 40-12-274
• 40-12-275 Review of Personalized License Plates Issued Under This Chapter and Chapter 6 of Title 32; Appeals
• 40-12-290 Registration of Vintage Vehicle
• 40-12-291 Design and Renewal of License Plates or Tags
• 40-12-292 Replacement of Defaced, Lost or Destroyed Plates or Tags
• 40-12-293 Exemption from Certain Other Licensing Requirements, License or Privilege Taxes and Ad Valorem Taxation; Exceptions
• 40-12-294 Rules and Regulations
• 40-12-296 Disposition of Funds
• 40-12-297 Registration of Original License Plate Issued in Model Year of Vehicle
• 40-12-300 Preparation, Issuance, and Use of Distinctive License Plates. (Amended by Act 2026-498)
• 40-12-301 Transfer of Distinctive License Plates Between Motor Vehicle Owners and Between Motor Vehicles; Issuance of Standard License Plates to Motor Vehicle Previously Issued Distinctive License Plates; Construction of Section
• 40-12-302 Design
• 40-12-305 Implementation of Fort System
• 40-12-306 (Committee Dissolved December 31, 2023) Advisory Committee
• 40-12-307 Calculation of Tax Rate; Distribution of Taxes
• 40-12-308 Registration Fees; License Plate
• 40-12-309 Rulemaking Authority
• 40-12-310 “Store” Defined; Construction
• 40-12-311 Who Must Procure License
• 40-12-312 Application for License
• 40-12-313 Examination of Application and Issuance of License
• 40-12-314 Expiration and Renewal of Licenses
• 40-12-315 Annual Fees
• 40-12-316 Fees for Portion of Year
• 40-12-317 Scope of Article
• 40-12-318 Payment of Expenses; Net Collections Paid into Treasury
• 40-12-319 Penalty for Violation of Article
• 40-12-330 Exemptions for Blind Persons
• 40-12-340 Eligibility; Scope
• 40-12-341 State License
• 40-12-342 County License
• 40-12-343 Municipal License
• 40-12-344 Employees, Apprentices and Helpers
• 40-12-345 Form of License Issued
• 40-12-346 Expiration of License
• 40-12-347 Proof of Disability
• 40-12-348 Corporations, Associations and Partnerships
• 40-12-349 Fraudulently Obtaining License
• 40-12-350 County in Which Issued
• 40-12-351 Penalty for Violation by Officials
• 40-12-352 Certain Veterans Not Included in Law
• 40-12-370 Eligibility; Scope
• 40-12-371 State License
• 40-12-372 County License
• 40-12-373 Municipal License
• 40-12-374 Duty of Officials; Form of License; Penalty for Transfer
• 40-12-375 Corporations, Associations and Partnerships; Certain Veterans Not Exempt
• 40-12-376 Fraudulently Obtaining License
• 40-12-377 Penalty for Violation by Officials
• 40-12-390 Definitions
• 40-12-391 License - Generally
• 40-12-392 License - Applications; Inspection of Records; Restrictions on Sales; Liability Insurance
• 40-12-392.1 License — Adjustment of Application Fees; Biennial License
• 40-12-393 License - Disposition of Fees Collected
• 40-12-395 License - Supplemental Licenses; Off-Site Sales
• 40-12-396 License - Suspension or Revocation; Reasons for Revocation or Denial of License
• 40-12-398 Bond Prerequisite to Issuance of License
• 40-12-399 Records to Be Kept by Licensees
• 40-12-400 Violations of Article
• 40-12-401 Licensing of Off-Road Vehicle Dealers
• 40-12-410 Definitions
• 40-12-411 License - Required
• 40-12-412 License - Application
• 40-12-413 License - Fee
• 40-12-414 License - Proof of Financial Responsibility
• 40-12-415 License - Term; Renewal
• 40-12-416 License - Refusal, Cancellation, or Revocation - Authority of Commissioner of Revenue
• 40-12-418 Other Licenses Not Required
• 40-12-419 Records to Be Kept; Inspection of Records
• 40-12-420 Transfer of Motor Vehicle Certificate of Title to or from Automotive Dismantler and Parts Recycler
• 40-12-421 Restrictions on Sales at Salvage Pools or Salvage Disposal Sales; Buyer’s Identification Cards
• 40-12-422 Salvage Dealers Licensed in Other States
• 40-12-423 License Plates from Dismantled Vehicles to Be Forwarded to Department of Revenue
• 40-12-424 Penalty
• 40-12-425 Injunctive Relief
• 40-12-445 Definitions
• 40-12-446 License Required; Application; Recordkeeping
• 40-12-447 License Fee; Expiration and Renewal
• 40-12-448 Surety Bond
• 40-12-449 Suspension, Revocation, or Denial of License
• 40-12-450 Violations
• 40-13-1 Definitions
• 40-13-2 Excise and Privilege Tax Levied; Rate of Tax
• 40-13-3 Monthly Report of Producer
• 40-13-4 Monthly Report of Purchasers and Transporters
• 40-13-5 Deposit of Proceeds; Disbursement and Appropriation of Funds
• 40-13-6 Distribution of Tax Proceeds
• 40-13-8 Termination of Tax; Application
• 40-13-9 Political Subdivisions of State Prohibited from Levying Tax Upon the Excise or Privilege of Severing Coal
• 40-13-10 Criminal Penalties
• 40-13-30 Definitions
• 40-13-31 Levy and Collection of Excise and Privilege Tax; Amount of Tax
• 40-13-32 Deposit and Distribution of Proceeds of Taxes Collected Generally
• 40-13-33 Computation of Tonnage Severed and Distribution of Taxes Collected Where Police Jurisdictions of Municipalities Overlap
• 40-13-34 Inspection of Books of Persons Engaged in Severing of Coal or Lignite; Issuance of Forms and Making of Rules, Regulations and Promulgations by Department of Revenue Generally; Delinquent Penalty
• 40-13-35 Penalty for Violation of Provisions of Article
• 40-13-36 Construction of Article
• 40-13-50 Short Title
• 40-13-51 Definitions
• 40-13-52 Severance Tax Levied
• 40-13-53 Applicability
• 40-13-54 Rate and Collection of Tax; Credit; Liability for Tax
• 40-13-55 Rules and Regulations; Accounting
• 40-13-56 Tax Return
• 40-13-57 Time for Making Return; Delinquent Taxes; Penalties
• 40-13-58 Disposition of Funds
• 40-13-59 Repeal of Conflicting Laws; Construction with Other Laws
• 40-13-60 Election to Exempt County from This Chapter
• 40-13-61 Violations; Penalties
• 40-13-80 (Repealed Effective August 1, 2019) Legislative Findings
• 40-13-81 (Repealed Effective August 1, 2019) Definitions
• 40-13-82 (Repealed Effective August 1, 2019) Levy and Collection of Tax; Disposition of Funds; Penalties
• 40-13-83 (Repealed Effective August 1, 2019) Repeal of Article
• 40-14-1 Qualification of Foreign Corporation
• 40-14-2 Statement Filed with Department of Revenue
• 40-14-3 Payment of Admission Fee but Once
• 40-14-4 Qualification of Foreign Corporation to Do Business in State; Payment of Interest and Penalties
• 40-14-21 Foreign Corporations
• 40-14-22 Domestic Corporations
• 40-14-23 How Statements Made
• 40-14-40 (Not Effective After December 31, 1999) Amount of Levy on Domestic Corporations
• 40-14-41 (Not Effective After December 31, 1999) Levy on Foreign Corporations
• 40-14-42 Corporations Merged or Consolidated
• 40-14-43 Remittance of Tax
• 40-14-44 Written Statement to Department of Revenue - Filing
• 40-14-46 One-Half Year Tax
• 40-14-47 Calendar Year Tax
• 40-14-48 Reports to Department to Be Made Upon Blanks
• 40-14-49 Dissolution of Corporations
• 40-14-52 Does Not Affect Privilege License Tax
• 40-14-53 Domestic Corporations - Franchise Tax Return Due Within 10 Days of Incorporation
• 40-14-54 Foreign Corporations - Franchise Tax Return Due Within 10 Days of Qualification
• 40-14-55 Money Collected Paid into Treasury
• 40-14-56 Receivership or Trusteeship
• 40-14-58 Promulgation of Rules and Regulations to Administer and Enforce Taxes
• 40-14-70 Assessment and Collection
• 40-14-71.1 Issuance of Conforming Regulations by Department of Revenue
• 40-14-72 How Returns of Corporations Made; Effect of Failure to File Returns
• 40-14-73 Corporations Paying Tax Need Not File List of Shareholders
• 40-14-74 Provisions Not Applicable to Exempted Corporations
• 40-14A-1 Definitions
• 40-14A-2 Operating Rules
• 40-14A-21 Short Title
• 40-14A-22 Levy and Amount of Tax
• 40-14A-23 Definition of Net Worth
• 40-14A-24 Net Worth in Alabama
• 40-14A-25 Filing of Returns
• 40-14A-26 Remittance and Disposition of Tax
• 40-14A-27 Dissolution, Etc., of Corporations or Limited Liability Entities
• 40-14A-28 Nonexemption from License or Privilege Tax
• 40-14A-29 Submission of Initial Tax and Report
• 40-14A-31 (Repealed for Taxable Years Beginning on or After January 1, 2002.) Levy of Tax
• 40-14A-32 (Repealed for Taxable Years Beginning on or After January 1, 2002.) Exemptions
• 40-14A-33 (Repealed for Taxable Years Beginning on or After January 1, 2002.) Definition of Initial Taxable Shares Base
• 40-14A-34 (Repealed for Taxable Years Beginning on or After January 1, 2002.) Definition of Taxable Shares Base
• 40-14A-35 (Repealed for Taxable Years Beginning on or After January 1, 2002.) Filing of Returns
• 40-14A-36 (Repealed for Taxable Years Beginning on or After January 1, 2002.) Remittance and Disposition of Tax
• 40-14A-37 (Repealed for Taxable Years Beginning on or After January 1, 2002.) Dissolution, Etc., of Corporations
• 40-14A-38 (Repealed for Taxable Years Beginning on or After January 1, 2002.) Nonexemption from License or Privilege Tax
• 40-14A-41 Applicability to Certain Entities Organized Before January 1, 1999
• 40-14A-42 Applicability to Certain Corporations Under Contract with Department of Economic and Community Affairs
• 40-14A-43 Applicability to Organizations Under 26 U.s.c.a. §501(A)
• 40-14B-1 Definitions
• 40-14B-2 Administration of Chapter
• 40-14B-3 Application for Certification
• 40-14B-4 Prohibited Activities
• 40-14B-5 Statement Included with Offering
• 40-14B-6 Qualified Investments
• 40-14B-7 Development Office Opinion as to Proposed Investments
• 40-14B-8 Report Upon Receipt of Certified Capital; Annual Report; Financial Statement
• 40-14B-9 Renewal Fee
• 40-14B-10 Qualified Distributions
• 40-14B-11 Annual Review; Decertification
• 40-14B-12 Recapture of Forfeiture of Premium Tax Credits
• 40-14B-13 Indemnification, Etc., of Certified Investors
• 40-14B-14 Vested Premium Tax Credit - Generally
• 40-14B-15 Vested Premium Tax Credit - Claim
• 40-14B-16 Vested Premium Tax Credit - Amounts Allowed
• 40-14B-17 Vested Premium Tax Credit - Pro Rata Allocation
• 40-14B-18 Certified Capital as Admitted Asset
• 40-14B-19 Rate Making for Insurance Contract
• 40-14B-20 Transfer or Assignment of Premium Tax Credits
• 40-14B-21 Biennial Report
• 40-14B-22 Allocation of Additional Tax Credits
• 40-15-1 Meaning of “Executor,” “Administrator” or “Legal Representative”
• 40-15-2 Amount of Tax
• 40-15-3 Duplicate of Federal Return Filed by Executor; Computation by Department of Revenue
• 40-15-4 Time of Payment and Filing Return; Extension of Time
• 40-15-5 Amended Return Showing Change in Federal Tax
• 40-15-7 Nonresident Decedents
• 40-15-8 Location of Property for Purposes of Death Taxation
• 40-15-9 Reciprocity; Effect of Unconstitutionality of Section
• 40-15-12 Disposition of Proceeds
• 40-15-13 Lien of State; Affidavit by Personal Representative of Estate
• 40-15-14 Extension of Payment until Determination of Federal Tax
• 40-15-15 Assessment of Tax Due
• 40-15-17 Property Outside of State
• 40-15-18 State and Federal Estate Taxes to Be Paid Out of Estate Property
• 40-15-19 Administration of Chapter
• 40-15A-1 Meaning of “Generation-Skipping Transfer.”
• 40-15A-2 Amount of Tax
• 40-15A-3 Taxable Property
• 40-15A-4 Payment of Tax Imposed; Property to Which It Is Charged
• 40-15A-5 Duplicate of Federal Returns Filed with Federal Authorities; Computation by Department of Revenue; Disposition of Proceeds
• 40-15A-7 Extenuation of Time for Payment; Payment Demand Not in Excess of Total Tax
• 40-15A-9 Lien of State
• 40-15A-13 Administration of Chapter
• 40-15A-14 Property Outside of State
• 40-15B-1 Short Title
• 40-15B-2 Definitions
• 40-15B-3 Apportionment by Will or Other Dispositive Instrument
• 40-15B-4 Statutory Apportionment of Estate Taxes
• 40-15B-5 Credits and Deferrals
• 40-15B-6 Insulated Property: Advancement of Tax
• 40-15B-7 Apportionment and Recapture of Special Elective Benefits
• 40-15B-8 Securing Payment of Estate Tax from Property in Possession of Fiduciary
• 40-15B-9 Collection of Estate Tax by Fiduciary
• 40-15B-10 Right of Reimbursement
• 40-15B-11 Action to Determine or Enforce Act
• 40-15B-12 Uniformity of Application and Construction
• 40-15B-13 Applicability of Chapter
• 40-16-1 Definitions
• 40-16-1.1 Taxation of Trust as Financial Institution
• 40-16-1.2 Additional Items Included in Federal Taxable Income; Items Deducted from Federal Taxable Income
• 40-16-1.3 Net Income of Credit Unions
• 40-16-2 Production Credit Associations Taxable Under Chapter
• 40-16-3 Returns
• 40-16-3.1 Extension of Due Date for Taxpayers of Financial Institution Excise Tax, Tax Years Beginning on or After January 1, 2021
• 40-16-4 Levy; Reporting of Tax; Promulgation of Rules
• 40-16-5 When Tax Due; Extension of Time for Payment
• 40-16-5.1 Payment of Estimated Financial Institution Excise Taxes
• 40-16-6 Remittance and Disposition of Tax
• 40-16-8 Exemptions and Credits
• 40-16-9 Tax Credits Applied to State Portion of Tax Liability
• 40-16-10 Computation of Net Income of Financial Institutions
• 40-16-11 Transition Rules for Financial Institution Excise Tax Reform Act of 2019
• 40-17-1 Definitions
• 40-17-2 Levied; Credit or Refund
• 40-17-5 Tax to Be Paid and Statement Rendered Monthly
• 40-17-6 Monthly Statement to Be Sworn To
• 40-17-7 Adequate Records to Be Maintained
• 40-17-8 Forms for Statements and Reports; Cost of Enforcement
• 40-17-9 Failure to Make Reports or Keep Records
• 40-17-13 Disposition of Proceeds of Tax
• 40-17-14 Application for License for Purchase, Sale, Withdrawal, Etc.; Bond
• 40-17-18 Rules and Regulations
• 40-17-19 Effect on Provisions of Article 2 of This Chapter
• 40-17-20 Restraint of Violators of Article
• 40-17-22 Unlawful to Sell for Use or to Use Motor Fuel Upon Which Tax Not Paid; Penalties
• 40-17-30 Definitions
• 40-17-31 Levy and Amount of Tax; Collection and Distribution of Proceeds
• 40-17-32 By Whom Excise Tax Collected and Paid Over
• 40-17-33 Report of Sales and Withdrawals
• 40-17-34 Monthly Statements to Be Sworn To
• 40-17-35 Record of Sales, Withdrawals and Distributions
• 40-17-36 Report of Address by Distributor, Refiner, Storer, Etc
• 40-17-37 Penalty for Failure to Make Reports or Keep Records
• 40-17-38 Discount Allowed to Distributors, Etc., Licensed Under Section 40-12-194
• 40-17-39 Duty of Department of Revenue to Enforce Provisions
• 40-17-40 Effect of Acceptance of Money on Recovery of Balance
• 40-17-43 Department of Revenue to Prescribe Form of Statements and Reports
• 40-17-45 Use of Motor Fuel Upon Which Tax Has Not Been Paid
• 40-17-49 Restraint of Violators
• 40-17-50 Cities and Towns Prohibited from Levying New or Additional Tax on Aviation Fuel
• 40-17-51 Municipalities and Counties May Provide That Local Tax Be Borne by Consumer and Paid to Municipality or County but Once
• 40-17-52 Adjustment of Taxes Collected on Sales Across State Line
• 40-17-70 Definitions
• 40-17-71 Legislative Intent
• 40-17-72 Distribution of 45 Percent of Net Tax Proceeds
• 40-17-73 Disposition of 55 Percent of Net Tax Proceeds
• 40-17-74 Disposition of Sums Allocated and Apportioned to Counties
• 40-17-74.1 Distribution of Supplemental Net Tax
• 40-17-75 Use of County Portion to Pay Salaries of Members of County Governing Bodies
• 40-17-76 Payment of Compensation of Clerks of County Governing Bodies
• 40-17-77 Effective Date of Census
• 40-17-78 Use of Net Tax Proceeds for Highway Purposes - Generally
• 40-17-79 Use of Net Tax Proceeds for Highway Purposes - Construction and Maintenance of Streets in Municipalities
• 40-17-80 Use of Net Tax Proceeds for Highway Purposes - Construction and Maintenance of Highways and Traffic Control Areas on School Property
• 40-17-81 State Treasurer to Make Allocations and Distributions
• 40-17-82 Preservation of Prior Pledges
• 40-17-100 “Gasoline Used on the Farm for Agricultural Purposes” Defined
• 40-17-101 Purpose of Division
• 40-17-102 Eligibility for Refund; Amount
• 40-17-103 Filing and Form of Claim for Refund
• 40-17-104 Time for Filing Claim
• 40-17-105 Payment of Refund; Appropriation
• 40-17-106 Powers of Commissioner of Revenue
• 40-17-107 Tractors Owned by Applicant to Be Assessed for Ad Valorem Tax
• 40-17-108 False or Fraudulent Claims
• 40-17-120 “Gasoline” Defined
• 40-17-121 Purpose of Division
• 40-17-122 Eligibility for Refund; Amount
• 40-17-124 False or Fraudulent Claims
• 40-17-125 Department of Revenue Authorized to Adopt, Promulgate, and Enforce Reasonable Rules and Regulations
• 40-17-140 Definitions
• 40-17-141 Levy; Amount of Tax
• 40-17-142 Credit of Payment of Gasoline and Motor Fuel Taxes
• 40-17-144 Penalty for False Statements
• 40-17-145 Payment of Tax
• 40-17-146 Disposition of Proceeds of Tax; Appropriations
• 40-17-147 How Amount of Motor Fuel Used in State Ascertained
• 40-17-148 Reports of Motor Carrier
• 40-17-150 Annual Identification Markers
• 40-17-152 Authority of Commissioner to Adopt Rules and Regulations
• 40-17-153 Exemptions from Article
• 40-17-154 Article Cumulative
• 40-17-155 Penalties
• 40-17-160 Flat Fee on Vehicles Using Liquefied Petroleum Gas or Natural Gas as Fuel; Applicability of Additional Excise Tax
• 40-17-161 Annual Decal from Liquefied Petroleum Gas Board; Reduced Fee for Certain Vehicles; Application Period; Penalties
• 40-17-162 Remittance of Flat Fee and Cost of Decal; Disposition of Proceeds
• 40-17-163 Rules and Regulations
• 40-17-164 Penalty for Failure to Timely Obtain Decal; Disposition of Penalty
• 40-17-165 Tax on Out-of-State Vehicles; Remittance; Purchase of Decals for Out-of-State Vehicles
• 40-17-166 Exemption of Certain Vehicles from Excise Tax
• 40-17-167 Decal Requirement Suspended
• 40-17-168 Legislative Findings
• 40-17-168.1 Definitions
• 40-17-168.2 Levy and Collection of Tax; Application and Fee
• 40-17-168.3 Application Form
• 40-17-168.4 License Requirement
• 40-17-168.5 Surety Bond. (Amended by Act 2026-528)
• 40-17-168.6 Refusal to Issue License; Appeal
• 40-17-168.7 Issuance of License
• 40-17-168.8 Discontinuance of Licensed Business; Payment of Taxes
• 40-17-168.9 Cancellation of License
• 40-17-168.10 Deduction for Sale or Disbursement to Exempt Entities
• 40-17-168.11 Tax Payments and Returns
• 40-17-168.12 Reporting of Information; Single Return for Multiple Locations
• 40-17-168.13 Receipt and Remission of Taxes; Liability
• 40-17-168.14 Recordkeeping
• 40-17-168.15 Disposition of Funds
• 40-17-168.16 Civil Penalties
• 40-17-168.17 Criminal Penalties
• 40-17-168.18 Appropriations
• 40-17-168.19 Rulemaking Authority
• 40-17-170 Definitions
• 40-17-171 Levy; Amount; Certificates of Exemption
• 40-17-172 Disposition of Tax
• 40-17-173 Tax to Apply Whether Withdrawal for Use or Sale
• 40-17-174 Wholesale Oil License Fee; Import License Fee; Exemption
• 40-17-175 Swearing to Statement
• 40-17-176 Records of Sales
• 40-17-177 Report of Address by Distributor, Storer, Retail Dealer, or Manufacturer
• 40-17-178 Penalty for Failure to Make Reports or Keep Records
• 40-17-179 Duty of Department of Revenue to Enforce Provisions
• 40-17-180 Effect of Acceptance of Money on Recovery of Balance
• 40-17-182 Forms for Reports
• 40-17-185 Restraint of Violators
• 40-17-186 When Statements to Be Rendered and Tax Paid
• 40-17-200 When Report to Be Made by Carriers
• 40-17-201 When Reports to Be Made by Warehousemen and Transfer Companies
• 40-17-203 Penalty for Failure to Comply
• 40-17-220 Lubricating Oil Excise Tax; Exemptions
• 40-17-221 Administration of Article and Collection of Tax
• 40-17-222 Distribution of Tax Proceeds Derived from Motor Fuel
• 40-17-223 Distribution of Tax Proceeds Derived from Lubricating Oil
• 40-17-224 Use of Net Tax Proceeds for Highway Purposes
• 40-17-225 Allocations of Revenue Collections
• 40-17-240 Exemption of Class 1 Municipalities, Boards of Education, Private and Church Schools, Etc., from Certain Fuel Taxes
• 40-17-250 Exemption of Class 2 Municipalities from Oil, Gasoline and Diesel Fuel Taxes
• 40-17-270 Definitions
• 40-17-271 Powers and Authority of the Commissioner of the Department of Revenue
• 40-17-272 Provisions of Agreement
• 40-17-273 Collection of Taxes and Fees; Escrow
• 40-17-274 Disbursement
• 40-17-275 Audit
• 40-17-290 Discount Authorized
• 40-17-291 Floor-Stocks Tax on Motor Fuel
• 40-17-300 Definitions
• 40-17-301 Purposes
• 40-17-302 Eligibility for Refund; Amount
• 40-17-303 Filing and Form of Claim for Refund
• 40-17-304 Time for Filing Claim
• 40-17-305 Payment of Refund; Appropriation
• 40-17-306 Powers of Commissioner of Revenue
• 40-17-307 Assessment of Tractors for Ad Valorem Tax
• 40-17-308 False or Fraudulent Claims
• 40-17-320 Short Title
• 40-17-321 Legislative Intent
• 40-17-322 Definitions
• 40-17-323 Promulgation of Rules; Reporting Forms or Format
• 40-17-324 Exchange of Information with Other States
• 40-17-325 Levy of Excise Tax; Rates
• 40-17-326 Taxable Activities; Terminal Operators Deemed Suppliers; Tax to Be Added to Selling Price of Motor Fuel
• 40-17-327 Taxable Unaccounted for Motor Fuel Losses at a Terminal
• 40-17-328 Fuels on Which Tax Is Levied; Who Is Liable for Tax
• 40-17-329 Exemptions
• 40-17-330 Refund Petitions and Claims
• 40-17-331 Floor-Stocks Tax on Motor Fuel
• 40-17-332 Licenses Required
• 40-17-333 Application for License
• 40-17-334 Licensed Permissive Suppliers
• 40-17-335 Surety Bond. (Amended by Act 2026-528)
• 40-17-336 Refusal to Issue License; Appeal
• 40-17-337 Issuance of License; Nontransferability
• 40-17-338 Discontinuance of Business by a Licensee
• 40-17-339 Cancellation of License
• 40-17-340 Filing of Monthly Return and Payment Due
• 40-17-341 Remitting of Taxes Due to Supplier or Permissive Supplier
• 40-17-342 Requirements for Returns
• 40-17-343 Deductions from Monthly Return for Payments Not Previously Remitted; Administrative Discount
• 40-17-344 Payments Held in Trust for the State; Notification of Nonpayment
• 40-17-345 Import Verification Number; Licensing
• 40-17-346 Monthly Exporter Returns
• 40-17-347 Monthly Informational Report of Terminal Operators; Annual Report
• 40-17-348 Monthly Informational Report of Motor Fuel Transporter
• 40-17-349 Violations
• 40-17-350 Transportation of Motor Fuel; Inspections
• 40-17-351 Civil Penalties
• 40-17-352 Criminal Penalties
• 40-17-353 (Amended by Act 2026-528) Seizure of Storage Receptacles Pending Payment of Taxes, Interest, and Penalties; Sale of Motor Fuel; Forfeiture of Contraband
• 40-17-354 Recordkeeping
• 40-17-355 Refusal to Permit Inspection
• 40-17-356 Dyed Diesel Fuel
• 40-17-357 Preemption of Local Laws
• 40-17-358 Taxes to Be Borne by Consumer and Paid Once
• 40-17-359 Distribution and Use of Proceeds
• 40-17-360 Disposition of Aviation Fuel Proceeds
• 40-17-361 Disposition of Diesel Proceeds
• 40-17-362 Use of Tax Proceeds for Highway Purposes
• 40-17-362.1 Use of Motor Fuel Taxes for Road and Bridge Purposes; Exceptions
• 40-17-363 Funding
• 40-17-370 Levy, Administration, and Collection of Additional Excise Tax
• 40-17-371 Cost of Collection; Distribution of Tax Proceeds
• 40-17-380 Definitions
• 40-17-381 Development of System for Filing Electronic Tax Return for Certain Motor Fuel Taes; Monthly Report
• 40-17-382 Authorization and Use of System
• 40-17-383 Local Motor Fuel Tax Advisory Committee
• 40-17-384 Construction of Article
• 40-17A-1 Definitions
• 40-17A-2 Administration; Manner of Payment; Collection
• 40-17A-3 Rules and Regulation; Official Stamps, Labels, Etc
• 40-17A-4 Restrictions Imposed If Tax Not Paid; Stamps
• 40-17A-5 Effect of Chapter on Immunity
• 40-17A-6 Exemption of Persons Registered Under Section 20-2-51 or Otherwise in Lawful Possession
• 40-17A-7 Method of Calculating Tax
• 40-17A-8 Rates
• 40-17A-9 Penalty; Enforcement
• 40-17A-10 Purchase of Stamps, Etc.; Manufacture of Same
• 40-17A-11 Method and Time of Affixing Stamps; Payment Due
• 40-17A-12 Jeopardy Assessment; Suit to Enjoin Assessment Prohibited; Exception; Tax and Penalties Assumed Correct
• 40-17A-13 Confidentiality of Records and Reports; Violation; Publishing Statistics; Applicability of Forfeiture Laws
• 40-17A-14 Examination of Books, Records, Etc
• 40-17A-15 Disposition of Revenue
• 40-17A-16 Intent of Chapter
• 40-18-1 Definitions
• 40-18-1.1 Operating Rules
• 40-18-2 Levied; Persons and Subjects Taxable
• 40-18-2.1 Income of Foreign Missionary Exempt
• 40-18-2.2 Exemption of Certain Nonresident Income
• 40-18-3 (Effective January 1, 2025) Income of Officers or Agents of the United States, Etc
• 40-18-4 Interest or Other Income Received from Obligations of the United States or Its Possessions, Agencies or Instrumentalities
• 40-18-5 Tax on Individuals
• 40-18-6 Gain or Loss - Basis of Property; Adjusted Basis
• 40-18-6.1 Gain or Loss - Special Rules for Capital Gains Invested in Opportunity Zones
• 40-18-7 Gain or Loss - Determination of Amount
• 40-18-8 Gain or Loss - Recognition
• 40-18-8.1 Gain or Loss - Recognition of Gains Invested in Opportunity Zones
• 40-18-9 Gain or Loss - Optional Method for Returning as Income Increases in Redemption Value of Securities Purchased at a Discount
• 40-18-11 Inventory
• 40-18-12 Net Income of Individuals - Defined
• 40-18-13 Computation of Income
• 40-18-14 Adjusted Gross Income of Individuals. (Amended by Act 2026-551)
• 40-18-14.1 Deferred Compensation Plans
• 40-18-14.2 Adjusted Gross Income
• 40-18-14.3 Gross Income - Discount and Interest
• 40-18-15 Deductions for Individuals Generally. (Amended by Act 2026-604)
• 40-18-15.1 Net Income Taxable Income Defined - Generally
• 40-18-15.2 Net Operating Loss
• 40-18-15.3 Deductions for Health Insurance Premiums
• 40-18-15.4 Deductions for Certain Retrofitting or Upgrades to Homes - Residence in Alabama Insurance Underwriting Association Zone
• 40-18-15.5 Deductions for Certain Retrofitting or Upgrades to Homes - Residence in Alabama
• 40-18-15.6 Deductions for Contributions Made to Health Savings Accounts
• 40-18-15.7 Optional Increased Standard Deduction for Qualified Persons
• 40-18-15.8 Deductions for Contributions to Qualifying Alabama Achieving a Better Life Experience Savings Accounts
• 40-18-16 Depreciation
• 40-18-17 Items Not Deductible
• 40-18-18 Amortization of War or Emergency Facilities
• 40-18-19 Exemptions - Generally. (Amended by Act 2026-603)
• 40-18-19.1 Exemptions for Severance, Unemployment Compensation, Etc
• 40-18-19.2 Exemption of Certain Death Benefit Payments for Peace Officer or Fireman Killed in Line of Duty
• 40-18-19.3 State Income Tax Credit for the Use of Personal Motor Vehicle to Respond to Fire, Emergency, or Rescue Calls
• 40-18-20 Exemptions - Military Retirement Benefits
• 40-18-21 Credits for Taxes Paid on Income from Sources Outside the State and for Job Development Fees
• 40-18-21.1 Annual Report of Credits Claimed for Taxes Paid to Foreign Countries
• 40-18-22 Taxpayers Engaged in Multistate Business - Allocation and Apportionment of Deductions and Exemptions
• 40-18-23 Taxpayers Engaged in Multistate Business - Option of Certain Taxpayers to Report and Pay Tax on Basis of Percentage of Volume
• 40-18-24 Taxation of Subchapter K Entity
• 40-18-24.1 Composite Return and Payment by Nonresident Owner of Subchapter K Entity
• 40-18-24.2 Taxation of Pass-Through Entities
• 40-18-24.3 Taxation on Distributive Share of Interest, Dividends, Etc., of Nonresident Member of Qualified Investment Partnership
• 40-18-24.4 Alabama Electing Pass-Through Entity Tax Act
• 40-18-24.5 Refundable Credit for Certain Owners, Members, Partners, or Shareholders of Electing Pass-Through Entities
• 40-18-25 Estates and Trusts
• 40-18-25.1 Estates and Trusts - Exemptions
• 40-18-25.2 Estates and Trusts - Deductions from Gross Income of Net Operating Loss
• 40-18-26 Information from Source of Income
• 40-18-27 Individual Taxpayer’s Returns; Liability of Innocent Spouse
• 40-18-28 Returns of Subchapter K Entities and Single Member Limited Liability Companies
• 40-18-29 Fiduciary Returns
• 40-18-30 Return When Accounting Period Changes
• 40-18-31 Corporate Income Tax - Generally
• 40-18-31.1 Election for Foreign Corporations to Classify Dividend Income from Certain Subsidiaries as Business or Nonbusiness Income
• 40-18-31.2 Factor Presence Nexus Standard for Business Activity
• 40-18-32 Corporate Income Tax - Exemptions
• 40-18-33 Corporate Income Tax - Taxable Income
• 40-18-34 Additions Required by Corporations
• 40-18-35 Deductions Allowed to Corporations
• 40-18-35.1 Carry Forward of Net Operating Losses
• 40-18-35.2 Deductions from Federal Taxable for Amounts Included in Income Under 26 U.s.c. § 951A, Etc
• 40-18-35.3 Deductions from Federal Taxable for Amounts Included in Income Under 26 U.s.c. § 118(B)(2)
• 40-18-36 Distributions by Corporations
• 40-18-37 Items Not Deductible by Corporations
• 40-18-38 Additional Deductions Allowed for Corporations; Credits
• 40-18-39 Corporate Returns
• 40-18-39.1 Business Interest Expense Deduction Limitations
• 40-18-39.2 Extension of Due Date for Taxpayers of Corporate Income Tax, Tax Years Beginning on or After January 1, 2021
• 40-18-40 Tax to Be Reported on Forms; Department May Assess Additional Tax Penalty or Interest
• 40-18-41 Amortization of Ad Valorem Tax
• 40-18-42 Time and Methods of Payment of Tax
• 40-18-42.1 Revised Due Dates for Payments of Income Tax or Financial Institution Excise Tax
• 40-18-44 Installment Method
• 40-18-50 Penalty for Failure to Make Return Within Time Specified
• 40-18-51 Applicability of Lien Provisions; Disposition of Collections; Collection Prior to Delinquency
• 40-18-53 Inspection of Returns by Federal or Foreign State Agents
• 40-18-54 Supervision of Assessment and Collection
• 40-18-55 Statement to Be Furnished by Taxpayer
• 40-18-56 Furnishing Sworn Statement of Annual Return of Income to Department; Penalties for Failure to Comply; Limitations on Inspection of Taxpayer’s Records
• 40-18-57 Rules to Be Promulgated by Department of Revenue
• 40-18-58 Appropriation
• 40-18-59 Additional Appropriations
• 40-18-60 Covid-19 Recovery Capital Credit Protection Act of 2021
• 40-18-61 Restaurant Revitalization Grant Monies
• 40-18-62 Amortization of Research and Experimental Expenditures Under the Federal Tax Cuts and Jobs Act
• 40-18-70 Definitions
• 40-18-71 Withholding Tax
• 40-18-72 Included and Excluded Wages
• 40-18-73 Withholding Certificates
• 40-18-73.1 Provisional Employers
• 40-18-74 Payment of Amounts Withheld
• 40-18-75 Statement to Be Furnished Employee
• 40-18-76 Liability for Tax Withheld
• 40-18-77 Refund to Employer
• 40-18-78 Credit for Tax Withheld
• 40-18-79 Overpayment of Tax
• 40-18-80 (Effective for Tax Years Beginning After December 31, 2009) Payment of Estimated Tax by Individuals
• 40-18-80.1 (Effective for Tax Years Beginning After December 31, 2009) Payment of Estimated Tax by Corporations
• 40-18-81 Optional Short Form Tax
• 40-18-82 (Repealed Effective for Tax Years Beginning After December 31, 2009) Estimated Tax
• 40-18-83 (Repealed Effective for Tax Years Beginning After December 31, 2009) Payment of Estimated Tax
• 40-18-83.1 (Repealed Effective for Tax Years Beginning After December 31, 2009) Declaration and Payment of Estimated Tax by Corporations
• 40-18-84 Adjusted Gross Income
• 40-18-85 (Repealed Effective for Tax Years Beginning After December 31, 2009) Estates and Fiduciaries
• 40-18-86 Sale or Transfer of Real Property and Associated Tangible Property by Nonresidents
• 40-18-90 Definitions
• 40-18-91 Wager Proceeds; Withholding of State Income Tax
• 40-18-100 Definitions
• 40-18-101 Remedy Additional
• 40-18-102 Collection of Debts by Setoff
• 40-18-103 Procedure for Setoff and Notification of Taxpayer
• 40-18-104 Hearing Procedure
• 40-18-105 Finalization and Notice of Setoff
• 40-18-106 Priority
• 40-18-107 Commissioner May Provide Claimant Agency Information; Confidentiality of Information
• 40-18-108 Effect of Setoff on Refund
• 40-18-109 Issuance by State Treasurer of Separate Warrants
• 40-18-110 Payment of Fee
• 40-18-111 Income Tax Credit for Storm Shelter Construction
• 40-18-120 Active Solar Energy Tax Credits
• 40-18-121 Passive Solar Energy Tax Credits
• 40-18-130 Legislative Intent
• 40-18-131 Definitions
• 40-18-132 Physicians Qualifying for Credit; Time Limit; Promulgation of Rules
• 40-18-133 Repeal of Incentives
• 40-18-135 Definitions
• 40-18-136 Credit to Employer
• 40-18-137 Credit Limited to Income Tax Liability
• 40-18-138 Rules Regarding Procedures for Approving Education Programs
• 40-18-139 Reimbursement to Employer
• 40-18-140 Contribution Designations
• 40-18-141 Arts Development Fund - Established; Appropriation; Distribution of Funds
• 40-18-142 Alabama Nongame Wildlife Program - Legislative Declarations and Intent
• 40-18-143 Alabama Nongame Wildlife Program - Contribution Designation Form
• 40-18-144 Alabama Nongame Wildlife Program - Appropriation
• 40-18-145 Alabama Nongame Wildlife Program - Implementation; No Rights of Department of Conservation and Natural Resources
• 40-18-146 Political Party Defined; Designated Contribution by Taxpayers Filing State Income Tax Return; Disposition of Contributions
• 40-18-147 Alabama Aging Program
• 40-18-148 Alabama Veterans’ Home Program; Legislative Intent; Designation Form; Appropriation
• 40-18-149 Alabama Indian Affairs Commission - Contribution Designation
• 40-18-150 Foster Care Trust Fund - Contribution Designation
• 40-18-151 Alliance for the Mentally Ill of Alabama and Mental Health Consumers of Alabama - Contribution Designation
• 40-18-152 Alabama Breast and Cervical Cancer Research - Program Contribution Designation
• 40-18-153 Alabama 4-H Club Foundation, Incorporated
• 40-18-154 Alabama Military Support Foundation, Inc. - Contribution Designation
• 40-18-155 Alabama Firefighters Annuity and Benefit Fund
• 40-18-156 Alabama Veterinary Medical Foundation for the Spay-Neuter Program
• 40-18-157 Alabama Association of Rescue Squads
• 40-18-160 General Provisions
• 40-18-161 Determination of Taxable Income
• 40-18-162 Determination of Tax of Shareholder
• 40-18-163 Adjustments for Services Rendered or Capital Furnished by Spouse, Etc., of Shareholder or Beneficiary
• 40-18-164 Increase or Decrease in Basis of Shareholder’s Stock; Special Rules
• 40-18-165 Distribution of Property Generally
• 40-18-166 “Accumulated Adjustments Account” Defined; Application Generally; “S Period” Defined; Applicability of Subdivision (C)(1) of Section 40-18-165 to Certain Distributions; “Affected Shareholder” Defined
• 40-18-167 Applicability of Chapter
• 40-18-168 “Carryforward” and “Carryback” Provisions
• 40-18-169 Adjustments to Earnings and Profits
• 40-18-170 Circumstances Under Which Corporation Treated as Partnership; “Two-Percent Shareholder” Defined
• 40-18-171 Determination of Shareholder’s Pro Rata Share; “Affected Shareholders” Defined
• 40-18-172 “Post-Termination Transition Period” and “Determination” Defined
• 40-18-173 Interpretation of Article Generally
• 40-18-174 Tax Imposed on Certain Built-In Gains
• 40-18-175 Tax Imposed When Passive Investment Income of Corporation Having Subchapter C Earnings and Profits Exceeds 25 Percent of Gross Receipts
• 40-18-176 Nonresident Shareholder Composite Returns
• 40-18-190 Definitions
• 40-18-191 Filing with Department Written Statement of Intent to Claim Credit
• 40-18-192 Effect of Compliance with Requirements; Agreements Specifying Method by Which Income Generated and Allocation of Credit
• 40-18-193 Qualifications for Capital Credits
• 40-18-193.1 Applicability to Gaming Facilities
• 40-18-194 Entities Allowed Capital Credit
• 40-18-195 Capital Credit Not to Exceed Capital Costs of Project
• 40-18-195.1 Capital Credits and Abatements Under 2007 North American Classification System Industry Group 2121
• 40-18-196 Department to Report Annually
• 40-18-197 Department to Adopt Regulations and to Audit Companies
• 40-18-198 Officer to File Affidavit with Department
• 40-18-199 State Industrial Development Authority Not to Grant Credits Except for Certain Entities
• 40-18-200 Entities Approved by State Industrial Development Authority Prior to January 16, 1995, May Elect to Receive Credit Under Article
• 40-18-201 Companies to Maintain Records; Regulations Concerning Determination of Income
• 40-18-202 Availability of Capital Credits for New Projects After December 31, 1998
• 40-18-202.1 Availability of Capital Credits After December 31, 2018
• 40-18-203 Provisions to Govern Administration of Article
• 40-18-205 Short Title
• 40-18-206 Definitions
• 40-18-207 Statement of Intent to File for Tariff Card
• 40-18-208 Recommendation and Approval; Notice of Tariff Credit
• 40-18-209 Availability of Tariff Credit on Pass-Through Basis
• 40-18-210 Relation to Article 7 of This Chapter
• 40-18-211 Filing Requirements
• 40-18-212 Annual Report
• 40-18-213 Rules and Regulations; Fees; Audit
• 40-18-214 Availability of Tariff Credits; Tariff Costs Treated as Income; Minimum Employment Level
• 40-18-215 Implementation and Administration of Article
• 40-18-220 Credit for Corporations Producing Coal Mined in Alabama
• 40-18-221 Department to Promulgate and Issue Rules and Regulations
• 40-18-222 (Repealed by Act 2023-546, § 4, Effective December 31, 2028, Unless Extended by Act of Legislature) Repeal of Incentives
• 40-18-240 Definitions
• 40-18-241 Written Statement of Intent to Claim Credit
• 40-18-242 Written Agreements with Department
• 40-18-243 Availability of Credit on Pass-Through Basis
• 40-18-244 Credits Not to Exceed Costs
• 40-18-245 Report to Legislature
• 40-18-246 Regulations; Periodic Audits
• 40-18-247 Affidavit of Compliance
• 40-18-248 Maintenance of Records; Promulgation of Regulations
• 40-18-249 Availability of Credit After December 31, 2005
• 40-18-250 Administration of Article
• 40-18-270 Short Title
• 40-18-271 Deduction for Businesses That Hire Certain Unemployed Persons
• 40-18-272 Adoption of Rules
• 40-18-273 (Repealed by Act 2023-546, § 5, Effective December 31, 2028, Unless Extended by Act of Legislature) Repeal of Incentives
• 40-18-290 Short Title
• 40-18-291 Definitions
• 40-18-292 Legislative Findings
• 40-18-293 Alabama Income and Financial Institution Excise Tax Credit
• 40-18-294 (Repealed by Act 2023-546, § 6, Effective December 31, 2028, Unless Extended by Act of Legislature) Repeal of Incentives
• 40-18-310 Definitions. (Amended by Act 2026-100)
• 40-18-311 Income Tax Deduction; Contributions to Catastrophe Savings Account. (Amended by Act 2026-100)
• 40-18-312 Distributions from Catastrophe Savings Account; Additional Tax. (Amended by Act 2026-100)
• 40-18-313 Promulgation of Rules
• 40-18-320 Short Title
• 40-18-320.1 Definitions
• 40-18-321 Availability of Tax Credit
• 40-18-322 Eligibility for Tax Credit
• 40-18-323 Expenses Associated with a Start-Up Business
• 40-18-324 Duties and Procedures
• 40-18-325 (Repealed by Act 2023-546, § 7, Effective December 31, 2028, Unless Extended by Act of Legislature) Repeal of Incentives
• 40-18-340 Definitions
• 40-18-341 Expense of Qualified Irrigation Equipment
• 40-18-342 Tax Credit for Equipment and Conversion Costs
• 40-18-343 Applicability of Environmental and Water Laws and Regulations
• 40-18-344 Rules and Regulations
• 40-18-345 (Repealed by Act 2023-546, § 8, Effective December 31, 2028, Unless Extended by Act of Legislature) Repeal of Incentives
• 40-18-360 Definitions
• 40-18-361 Tax Credit for Certain Adoptions
• 40-18-362 Postsecondary Education Assistance
• 40-18-363 Rulemaking Authority
• 40-18-370 Short Title; Legislative Findings; Definitions
• 40-18-370.1 Legislative Findings as to Enhancement of Alabama Jobs Act
• 40-18-371 Requirements for Receipt of Incentives
• 40-18-372 Qualifying Projects - Activities and Standards. (Amended by Act 2026-550)
• 40-18-373 Approved Companies
• 40-18-374 Claiming of Incentives; Project Agreement; Amounts and Durations of Incentives
• 40-18-375 Jobs Credit Against Utility Taxes; Realization of Benefits; Rulemaking Authority
• 40-18-376 Investment Credit; Realization Methods; Rulemaking Authority
• 40-18-376.1 Projects in Targeted or Jumpstart Counties
• 40-18-376.2 Additional Jobs Credit for Employment of Veterans
• 40-18-376.3 Qualifying Projects by Technology Companies
• 40-18-376.4 Qualifying Projects by Underrepresented Companies
• 40-18-377 Project Agreements Forwarded to Department of Revenue; Incentives Not Deemed Securities; Disclosure, Use, and Dissemination of Information
• 40-18-378 Verification of Employment Numbers; Audits; Return of Unearned Credit Amounts; Liability of Incentivized Companies
• 40-18-379 Joint Legislative Advisory Committee on Economic Incentives
• 40-18-379.1 Publication of Certain Information Regarding Economic Development Incentives Awarded Under the Alabama Jobs Act
• 40-18-380 Implementation of Article
• 40-18-381 Construction of Article
• 40-18-382 Continuation or Reinstatement of Incentives
• 40-18-383 Maximum Balance of Outstanding Incentives; Availability of Incentives to Qualifying Projects
• 40-18-384 Specific Industrial or Research Enterprises; Amounts and Durations of Incentives; Fees for Amendments to Project Agreements
• 40-18-385 Implementation and Administration of the Alabama Incentives Modernization Act
• 40-18-386 Reductions of Distribution for Education Trust Fund and General Fund
• 40-18-387 Applicability of the Enhancing Economic Progress Act to Service Territories for Electric Suppliers
• 40-18-390 Short Title
• 40-18-391 Definitions
• 40-18-392 (Tax Credit Expires January 1, 2019, Per Subsection (G)). Qualifications for and Applicability of Tax Credit
• 40-18-393 Rulemaking Authority
• 40-18-394 Promotion of Tax Credits for Small Businesses and Independently Owned Business Entities
• 40-18-400 Definitions
• 40-18-401 Applications; Construction of Article
• 40-18-402 Renewal of Alabama Commission
• 40-18-403 Port Credits
• 40-18-410 (Per Section 40-18-416, This Section Is Repealed Following the Close of Fiscal Year 2020) Definitions
• 40-18-411 (Per Section 40-18-416, This Section Is Repealed Following the Close of Fiscal Year 2020) Applications
• 40-18-412 (Per Section 40-18-416, This Section Is Repealed Following the Close of Fiscal Year 2020) Approval of Applications; Agreements
• 40-18-413 (Per Section 40-18-416, This Section Is Repealed Following the Close of Fiscal Year 2020) Scope and Use of Growing Alabama Credits
• 40-18-414 (Per Section 40-18-416, This Section Is Repealed Following the Close of Fiscal Year 2020) Site Preparation or Public Infrastructure Work; Reports
• 40-18-415 (Per Section 40-18-416, This Section Is Repealed Following the Close of Fiscal Year 2020) Forms; Construction of Article; Rulemaking Authority
• 40-18-416 (Per Section 40-18-416, This Section Is Repealed Following the Close of Fiscal Year 2020) Repeal of Article
• 40-18-417 Short Title
• 40-18-417.1 Definitions. (Amended by Act 2026-533)
• 40-18-417.2 Applications. (Amended by Act 2026-533)
• 40-18-417.3 Approval of Applications; Agreements. (Amended by Act 2026-533)
• 40-18-417.4 Scope and Use of Growing Alabama Credits
• 40-18-417.5 Site Preparation or Public Infrastructure Work; Reports
• 40-18-417.6 Forms; Construction of Article; Rulemaking Authority
• 40-18-417.7 Availability of Credits
• 40-18-417.8 Claiming of Credit by Subsidiary of Parent or Holding Company in Certain Circumstances
• 40-18-417.9 Applicability of the Enhancing Economic Progress Act to Service Territories for Electric Suppliers
• 40-18-420 Short Title
• 40-18-421 Definitions
• 40-18-422 (Repealed by Act 2025-539, § 14, Effective December 31, 2024, Unless Extended by an Act of the Legislature) Tax Credit for Eligible Employers of Apprentices
• 40-18-423 (Repealed by Act 2025-539, § 14, Effective December 31, 2024, Unless Extended by an Act of the Legislature) Rulemaking Authority; Annual Report
• 40-18-424 (Repealed by Act 2025-539, § 14, Effective December 31, 2024, Unless Extended by an Act of the Legislature) Duration
• 40-18-440 (Effective for Tax Returns Due on or After January 1, 2018) Short Title
• 40-18-441 (Effective for Tax Returns Due on or After January 1, 2018) Purpose
• 40-18-442 (Effective for Tax Returns Due on or After January 1, 2018) Definitions
• 40-18-443 (Effective for Tax Returns Due on or After January 1, 2018) Requirements of Taxpayers
• 40-18-444 (Effective for Tax Returns Due on or After January 1, 2018) Duties of the Department
• 40-18-445 (Effective for Tax Returns Due on or After January 1, 2018) Enforcement
• 40-18-446 (Effective for Tax Returns Due on or After January 1, 2018) Rulemaking Authority
• 40-18-460 Exclusion of Cares Act Relief Benefits, Etc., from Alabama Individual Income Taxation and Deductions
• 40-18-461 Cancellation of Indebtedness Income Under Cares Act, Etc., Excluded from Alabama Individual Income Taxation and Deductions
• 40-18-462 Amounts of Certain Loans and Grants Under Cares Act, Etc., Excluded from Alabama Individual Income Taxation and Deductions
• 40-18-470 Definitions
• 40-18-471 Application; Standards; Deadlines
• 40-18-472 Project Requirements; Review of Projects
• 40-18-473 Scope and Use of Tax Rebates
• 40-18-474 Tourism Project Sales Tax Incentive Fund
• 40-18-475 Reporting Requirements
• 40-18-476 Applicability of the Enhancing Economic Progress Act to Service Territories for Electric Suppliers
• 40-18-480 (Effective Tax Year January 1, 2023, through December 31, 2027, Unless Extended) Definitions
• 40-18-481 (Effective Tax Year January 1, 2023, through December 31, 2027, Unless Extended) State Income Tax Credit for Qualified Volunteer Firefighters or Qualified Members of an Organized Rescue Squad
• 40-18-500 Short Title
• 40-18-501 Exemption from Income Taxes of Certain Income from Cancellation of Indebtedness
• 40-18-502 Rulemaking Authority
• 40-18-510 Transfer from Education Trust Fund
• 40-18-511 One-Time Refundable Income Tax Credit for Partial Offset of Sales Tax Paid on Groceries
• 40-18-512 Funding
• 40-18-520 (Repealed by Act 2023-519, § 8, Effective September 29, 2031) Short Title
• 40-18-521 (Repealed by Act 2023-519, § 8, Effective September 29, 2031) Definitions
• 40-18-522 (Repealed by Act 2023-519, § 8, Effective September 29, 2031) Administration of Program by Alabama Statewide Area Health Education Centers Program Office
• 40-18-523 (Repealed by Act 2023-519, § 8, Effective September 29, 2031) Tax Credit for Community-Based Faculty Preceptors
• 40-18-524 (Repealed by Act 2023-519, § 8, Effective September 29, 2031) Issuance of Credit Certificate; Annual Informational Report
• 40-18-525 (Repealed by Act 2023-519, § 8, Effective September 29, 2031) Annual Report on Program Accomplishments
• 40-18-526 (Repealed by Act 2023-519, § 8, Effective September 29, 2031) Rulemaking Authority
• 40-18-527 (Repealed by Act 2023-519, § 8, Effective September 29, 2031) Repeal of Article
• 40-18-530 Short Title
• 40-18-531 Tax Credit for Qualified Workforce Housing Projects
• 40-18-532 Definitions
• 40-18-533 Applications and Awards; Allocation; Nonrefundability; Recapture
• 40-18-534 Administration of Workforce Housing Tax Credit Program
• 40-18-535 Timing; Reporting Requirements; Rulemaking Authority
• 40-18-540 Legislative Findings
• 40-18-541 Definitions
• 40-18-542 Application for Employee Tax Credit; Documentation Requirements
• 40-18-543 Application for Child Care Provider Facility Tax Credit; Documentation Requirements
• 40-18-544 Grants to Nonprofit Child Care Providers
• 40-18-545 Rulemaking; Assignment of Credits; Refunds; Child Care Tax Credit Account
• 40-18-546 Forms; Construction of Article
• 40-18-550 Purpose and Short Title
• 40-18-551 Definitions
• 40-18-552 Rural Hospital Investment Program Board
• 40-18-553 Requirements for Eligible Rural Hospitals to Receive Qualified Donations
• 40-18-554 Duties of Board
• 40-18-555 Use of Qualified Donations; Solicitation and Management of Donations; Report Requirements
• 40-18-556 Annual Report
• 40-18-557 Tax Credits
• 40-18-558 Statewide Annual Aggregate of Tax Credit Amounts; Contribution Limits
• 40-18-559 Rulemaking Authority of Department. (Amended by Act 2026-34)
• 40-18-560 Rulemaking Authority of State Treasurer; Program Publicity
• 40-18-561 Qualification for Federal Income Tax Credit or Deduction
• 40-18-562 Limitations on Tax Credits
• 40-19-1 Definitions
• 40-19-2 To Whom Tax Paid; Motor Carrier Fund, Exemptions
• 40-19-3 Tax Imposed; Constitutes Debt Collectible by Civil Action
• 40-19-4 Taxes Payable in Monthly Installments; Returns
• 40-19-5 Records and Reports
• 40-19-11 Reciprocal Agreements with Other States
• 40-19-12 Suspension or Revocation of Certificate or Permit Upon Delinquency
• 40-19-13 Department of Revenue to Prescribe Rules, Etc
• 40-19-14 Penalty for Violations
• 40-19-15 Employment of Personnel for Collection of Tax
• 40-19-16 Bond or Other Security for Collection of Tax
• 40-19-17 Motor Carrier Fund
• 40-20-1 Definitions
• 40-20-2 Levy and Amount of Tax Upon Business of Producing or Severing Oil or Gas from Soil, Etc., Generally
• 40-20-3 Tax Levied Upon Producers in Proportion to Ownership at Time of Severance; by Whom Tax Paid; Lien
• 40-20-4 Enforcement of Article; Collection of Taxes; Statements to Be Filed and Records Kept; Inspection of Records; Hearings and Compelling Attendance of Witnesses; Rules and Regulations
• 40-20-5 When Reports to Be Filed; Payments to Accompany Reports
• 40-20-7 Deduction of Appropriation for Expenses of Department
• 40-20-8 Allocation and Distribution of Net Taxes Collected; Property Which Consists of Submerged Lands and Onshore Lands; Onshore Lands Defined; Applicability of Section; Final Determination Establishing Allocation Base
• 40-20-9 Reports to Be Made on Blanks Furnished by Department; Certificate and Verification Required
• 40-20-11 Enjoining Violation of Article
• 40-20-12 Exemption from Ad Valorem Taxes
• 40-20-13 Collection and Disbursement of Additional Taxes
• 40-20-14 Credits Against Tax for Manufacturers of Direct Reduced Iron
• 40-20-20 Definitions
• 40-20-21 Computation of Privilege Tax
• 40-20-22 Applicability; Payment of and Liability for Taxes; Reporting
• 40-20-23 Allocation and Distribution of Taxes
• 40-20-30 Definitions
• 40-20-31 Levied; Applicability
• 40-20-32 Tax to Be a Lien; Amount of Tax
• 40-20-33 When and by Whom Tax Payable; Effect of Nonpayment
• 40-20-34 Tax Payable to Probate Judge; Entries on Instrument and Record
• 40-20-35 Tax to Be in Lieu of Ad Valorem Taxes; Exemption of Nonproducing Leasehold and Other Interests from Ad Valorem Taxes
• 40-20-36 How Exemption Obtained Upon Existing Interests
• 40-20-37 Fees of Probate Judge; Disposition of Remainder of Tax
• 40-20-50 Collection of Severance Taxes; Deposit into Fund; Distribution of Investment Income; Trustees; Escrow Agents; Limitations
• 40-21-1 Department of Revenue to Assess All Property; Applicability of Chapter
• 40-21-2 Verified Statements to Be Filed
• 40-21-3 Reports of All Property Required
• 40-21-4 Detailed Requirements of Reports
• 40-21-5 Reports of Individuals or Associations Not Incorporated
• 40-21-6 Factors to Be Considered in Determining True Value of Entire Property
• 40-21-7 Reports of Railroad Companies
• 40-21-8 Returns of Telegraph and Telephone Companies Generally
• 40-21-9 Details of Returns of Electric Power and Telegraph and Telephone Companies
• 40-21-10 Details of Statements of Water, Gas and Pipeline Companies
• 40-21-11 Sleeping, Parlor, Dining and Chair Car Companies
• 40-21-12 Description of Real Property, Fixtures and Other Tangible Property Within State
• 40-21-13 Total Length of Railroad Lines
• 40-21-14 Statement of Property Outside State
• 40-21-15 Statements of Express Companies
• 40-21-16 Endorsement of Receipt of Statements; Requiring Additional Information
• 40-21-17 Determination of Value; Assessment of Property; Penalizing Delinquent Taxpayer; Apportionment of Assessed Value; Report to Tax Assessor
• 40-21-18 Evidence and Witnesses Before Department
• 40-21-19 Compelling Production of Records, Documents, Etc.; Requiring Attendance of Officers and Individuals
• 40-21-20 What Considered in Arriving at Taxable Value of Property
• 40-21-21 Franchises and Intangible Property Subject to Taxation
• 40-21-22 Proportion of Value or Receipts Within State to Total Value or Receipts Forms Basis of Tax Value
• 40-21-23 Notice of Valuation Sent by Department
• 40-21-25 Determining Tax Value of Franchises and Intangibles
• 40-21-26 Local Taxes on Franchises and Intangibles
• 40-21-27 Apportionment of Local Taxes
• 40-21-28 Entry and Collection of Local Taxes
• 40-21-29 Stockholders Not Required to List Shares or Pay Ad Valorem Taxes Thereon
• 40-21-30 Description of Franchises and Intangibles
• 40-21-32 Procuring Information from Other Sources When Taxpayer Fails to Comply
• 40-21-33 Duties of Receivers, Assignees or Trustees in Bankruptcy
• 40-21-34 Report of Commission to Assessors; Entries by Assessors
• 40-21-50 Levied Generally
• 40-21-51 Distribution of Revenues Generally
• 40-21-52 Freight Lines and Equipment Companies
• 40-21-53 Electric, Hydroelectric, Gas, or Any Other Public Utility - License Tax - Credit on Electric Bills for Certain Persons
• 40-21-54 Electric, Hydroelectric, Gas, or Any Other Public Utility - Not to Constitute Part of Gross Receipts for Purposes of Computation of State, County or Municipal Tax, Etc
• 40-21-55 Electric, Hydroelectric, Gas, or Any Other Public Utility - Distribution of Revenues
• 40-21-56 Manufacturers and Sellers of Hydroelectric Power
• 40-21-60 Express Companies - Generally
• 40-21-61 Express Companies - Alternative Tax
• 40-21-62 Report of Gross Receipts by Utility
• 40-21-63 Receipts from Department
• 40-21-64 Counties Not to Levy Privilege or License Taxes
• 40-21-80 Definitions
• 40-21-81 Legislative Intent
• 40-21-82 Levy of Tax; Sourcing of Gross Sales or Gross Receipts from Telegraph or Telephone Services
• 40-21-82.1 Exemptions
• 40-21-83 Exclusions. (Amended by Act 2026-595)
• 40-21-84 Utility License Required
• 40-21-85 Administration of Article and Collection of Tax
• 40-21-86 Responsibilities of Utilities
• 40-21-87 Disposition of Proceeds of Tax
• 40-21-88 Liability of Retailer
• 40-21-100 Definitions
• 40-21-101 Legislative Intent
• 40-21-102 Levy of Tax; Sourcing of Total Sales Price for Telegraph or Telephone Services
• 40-21-103 Exclusions. (Amended by Act 2026-595)
• 40-21-104 Utilities to Register and Give Information
• 40-21-105 Seller to Collect Tax; Regulations; Penalty
• 40-21-106 Procedure for Collecting Tax
• 40-21-107 Disposition of Proceeds of Tax
• 40-21-120 Definitions
• 40-21-121 Levy of Tax; Procedure for Collecting Tax
• 40-21-122 Exclusions
• 40-21-123 Dispositions of Proceeds of Tax
• 40-21-124 License
• 40-21-125 Liability of Provider
• 40-21-126 Tax on Mobile Radio Communication Services
• 40-22-1 Deeds, Bills of Sale, Etc
• 40-22-2 Mortgages, Deeds of Trust, Etc., Generally
• 40-22-3 Tax on Mortgages Not Applicable to Any Bank Unless Applicable to All
• 40-22-4 Exemption of Production Credit Corporations and Associations
• 40-22-5 Exemption of Certain Farm Loans from Tax
• 40-22-5.1 Exemption of Certain Conveyances by Religious Organizations from Tax
• 40-22-6 Tax Upon Recording Transfer of Instrument Recorded by Exempt Institution - Generally
• 40-22-7 Tax Upon Recording Transfer of Instrument Recorded by Exempt Institution - Certification of Payment of Tax
• 40-22-8 Tax Upon Recording Transfer of Instrument Recorded by Exempt Institution - Transfers Not Subject to Tax Imposed by Section 40-22-1
• 40-22-9 Tax Upon Recording Transfer of Instrument Recorded by Exempt Institution - Debt Secured by Instrument so Transferred Exempt from Ad Valorem Taxes
• 40-22-10 Tax Upon Recording Transfer of Instrument Recorded by Exempt Institution - Exemption of Debt Secured by Instrument Upon Which Recording Tax Has Previously Been Paid
• 40-22-11 Tax Upon Recording Transfer of Instrument Recorded by Exempt Institution - Waiver of Exemption from Payment of Recording Tax
• 40-22-12 Tax Upon Recording Transfer of Instrument Recorded by Exempt Institution - Construction of Sections 40-22-6 through 40-22-11
• 40-23-1 Definitions; Transactions Considered or Not Considered Sales
• 40-23-1.1 Limitations on the Extension, Expansion, or Modification of Exemptions; Rulemaking Authority
• 40-23-2 Tax Levied on Gross Receipts; Certain Sales Exempt; Disposition of Funds
• 40-23-2.1 Only One Municipal or County Sales, Etc., Tax Collected on Same Sale; Payment to Improper Locality
• 40-23-3 Exclusion of Certain Municipal Privilege License Taxes
• 40-23-4 Exemptions
• 40-23-4.01 Exemption or Rescission of County or Municipal Sales and Use Tax
• 40-23-4.1 Certain Drugs Exempt
• 40-23-4.2 Food Stamp Purchases Exempt
• 40-23-4.3 Exemption Form for Certain Agricultural Purposes
• 40-23-4.4 Exemption Form for Equipment for Certain Commercial Fishing Vessels
• 40-23-4.5 Products Processed or Produced Under Chapter 2A of Title 20 Excluded from the Producer Value Added Sales and Use Tax Exemption
• 40-23-4.6 Exemption for Agricultural Fencing Materials
• 40-23-4.7 Exemption for Honeybees, Honeybee Inputs, and Honeybee Byproducts
• 40-23-4.8 Exemption for Sale of Certain Aircraft Replacement Parts, Components, Etc
• 40-23-4.9 Exemption for Sale of Certain Aircraft
• 40-23-4.10 Exemption for Sale of Certain Baby Supplies, Baby Formula, Maternity Clothing, and Menstrual Hygiene Products
• 40-23-5 Certain Organizations and Vendors Exempt from Payment of State, County, and Municipal Sales and Use Taxes
• 40-23-6 License Required to Engage in Business; One-Time Surety Bond
• 40-23-6.1 Reasonable Cause for Suspension, Revocation, Etc., of License
• 40-23-7 Taxes Due Monthly; Filing of Reports; Estimated Payments Authorized; Election to File Quarterly, Semi-Annually, or Annually; Extension of Time for Making Return
• 40-23-8 Cash Sales and Credit Collections to Be Reported
• 40-23-9 Records to Be Kept
• 40-23-10 Reports Under Oath
• 40-23-11 Penalty for Failure to Make Reports or Keep Records
• 40-23-12 Penalty for Willful Refusal to Make Reports or Permit Examination of Records
• 40-23-24 Itinerant Vendors to File Bond
• 40-23-25 Person Selling Out or Quitting Business to File Return; Part of Purchase Money to Be Withheld
• 40-23-26 Tax to Be Added to Purchase Price; Refund Unlawful; Tax a Direct Tax on Retail Consumer
• 40-23-27 Violator May Be Restrained from Continuing in Business
• 40-23-28 Sales Tax an Additional Tax
• 40-23-30 Administration and Enforcement of Division; Appointment, Etc., of Agents, Etc
• 40-23-31 Department to Make Rules and Regulations
• 40-23-34 Proceeds of Tax to Be Deposited in Treasury
• 40-23-35 (Amended by 2026-392, 2026-514, Effective 9/1/26, and 2026-573, Effective 6/1/26) Disposition of Revenues from Tax
• 40-23-36 Discounts
• 40-23-37 Agricultural Machinery and Equipment - Tax Imposed; Rate
• 40-23-38 Agricultural Machinery and Equipment - Enforcement; Application of Administrative Provisions of This Division
• 40-23-39 Refund of Sales Taxes Paid on Certain Property Purchased in State for Export to Foreign Country; Certain Passenger Vehicles and Trucks Exempt from Sales and Use Taxes
• 40-23-40 Levy of Sales and Use Tax on Food by Counties and Municipalities
• 40-23-50 Tax Levied; Collection and Enforcement
• 40-23-60 Definitions
• 40-23-61 Property Taxed; Persons Liable
• 40-23-62 Exemptions
• 40-23-63 Agricultural Machinery or Equipment - Tax Imposed; Rate; Who Liable
• 40-23-64 Agricultural Machinery or Equipment - Enforcement; Application of Administrative Provisions of Article
• 40-23-65 Credit for Sales or Use Tax Paid to Another State
• 40-23-66 Retail Sellers to Register and Give Information
• 40-23-67 Seller to Collect Tax; Seller Not to Assume or Absorb Tax
• 40-23-68 Seller to File Returns
• 40-23-74 Extension of Time for Making Return
• 40-23-75 Deposit of Security
• 40-23-77 Discount; Distribution and Expenditure
• 40-23-82 Final Return of Retailer Selling Out; Purchaser to Retain Part of Purchase Money
• 40-23-83 Records to Be Kept; Enforcement of Article; Promulgation of Regulations, Etc
• 40-23-85 Disposition of Funds Derived from Tax. (Amended by 2026-392 and 2026-514)
• 40-23-88 Penalties
• 40-23-100 Definitions
• 40-23-101 Sales Tax Levied on Automotive Vehicles, Motorboats, Truck Trailers, Manufactured Homes, Etc.; Additional Receipts and Taxes Collected
• 40-23-102 Excise Tax Levied on Storage or Use of Automotive Vehicles, Motorboats, Truck Trailers, Manufactured Homes, Etc.; Additional Receipts and Taxes Collected
• 40-23-103 Sales Tax Levied on Sale Price Less Credit for Trade-In
• 40-23-104 Collection of Taxes Before Registration or Licensing; Proof of Purchase Price; Proof of Payment of Tax
• 40-23-105 Applicability of Certain Title 40 Provisions
• 40-23-106 Reciprocity
• 40-23-107 Fees
• 40-23-108 Disposition of Funds
• 40-23-110 Penalty for Failure to Pay Tax
• 40-23-111 Authority to Adopt and Enforce Rules and Regulations
• 40-23-120 Good Faith Violations
• 40-23-121 Authorization to Collect or Recover Sales Taxes Due on Illegal Purchases
• 40-23-130 Calculation of Municipal or County Gross Receipts Tax
• 40-23-150 Education Trust Fund Rainy Day Account
• 40-23-170 Legislative Findings
• 40-23-171 Definitions
• 40-23-172 Delegates for Participation in Multistate Discussions
• 40-23-173 Duties of Delegates; Agreement
• 40-23-174 Distribution of Proceeds
• 40-23-190 Conditions for Remote Entity Nexus
• 40-23-191 Short Title; Definitions
• 40-23-192 Simplified Sellers Use Tax Remittance Program
• 40-23-193 Collection and Remittance of Simplified Sellers Use Tax; Reporting; Statement
• 40-23-194 Discount
• 40-23-195 Rulemaking Authority; Recordkeeping
• 40-23-196 Refund or Credit of Excess Taxes Paid
• 40-23-197 Disposition of Funds
• 40-23-197.1 Distributions of Simplified Sellers Use Tax Proceeds
• 40-23-198 Applicability of Part 2
• 40-23-199 Amnesty for Certain Uncollected Remote Use Tax
• 40-23-199.1 Amnesty for Certain Uncollected Remote Use Tax
• 40-23-199.2 Marketplace Facilitators
• 40-23-199.3 Online Application Process
• 40-23-200 Definitions
• 40-23-201 Creation; Composition; Meetings
• 40-23-202 Duties
• 40-23-203 Report; Implementation and Administration of Recommendations
• 40-23-204 Recommended Changes in Existing Tax Laws
• 40-23-205 Funding
• 40-23-210 Definitions; Adjustment of Dollar Value of Certain Covered Items Based on Changes in the Consumer Price Index
• 40-23-211 Tax Exemption on Covered Items
• 40-23-212 Rules and Regulations
• 40-23-213 County and Municipal Exemptions Authorized
• 40-23-230 Definitions; Adjustment of Dollar Value of Certain Covered Items Based on Changes in the Consumer Price Index
• 40-23-231 Tax Exemption on Covered Items
• 40-23-232 Rules and Regulations
• 40-23-233 County and Municipal Exemptions Authorized
• 40-23-240 Development and Implementation of System
• 40-23-241 Authorization of System; Jurisdictional Requirements; Use by Taxpayers; Penalties and Interest
• 40-23-242 State and Local Advisory Committee
• 40-23-243 Construction of Article
• 40-23-244 Uniform Due Date for Eligible Taxes
• 40-23-260 Program Established; Definitions; Informational Reports; Wholesale and Distributor Reporting Advisory Group
• 40-23-261 Filing of Duplicate Information Returns
• 40-23-262 Submission of Information on Municipal Business Privilege License Applications
• 40-23-263 Construction of Section 40-23-260
• 40-24-1 Definitions
• 40-24-2 Owner May File List of Securities
• 40-24-3 Recordation of Lists in Bound Books
• 40-24-4 Fees for Filing and Recording
• 40-24-5 When List Operates as Record; Receipt
• 40-24-6 Access to Record Books; Transcripts
• 40-24-7 Recording as Notice
• 40-24-8 Privilege or License Tax on Lists of Securities
• 40-25-1 Definitions. (Amended by Act 2026-50)
• 40-25-2 Who Is Liable for Tax; Amount; Local Tax or Fee
• 40-25-2.1 Tax on Cigar Wrappers
• 40-25-2.2 Floor-Stock Tax on Tobacco Products Owned by Permitted Wholesaler
• 40-25-3 Design, Name, Etc., of Stamps
• 40-25-4 Method and Time of Affixing Stamps
• 40-25-4.1 Wholesalers and Distributors to Affix Stamps. (Amended by Act 2026-50)
• 40-25-5 Discounts Allowed for Handling Stamps; Consignment of Stamps
• 40-25-6 Fraud in Use or Reuse of Stamps; Counterfeit Stamps
• 40-25-7 Drop Shipments
• 40-25-8 Seizure and Destruction of Contraband. (Amended by Act 2026-50)
• 40-25-8.1 Transportation of Certain Tobacco Products - Permit Requirements. (Amended by Act 2026-50)
• 40-25-8.2 Transportation of Certain Tobacco Products - Proof of Destination
• 40-25-9 Procedure When Goods Are Confiscated
• 40-25-10 Department May Compromise Confiscation; Rules and Regulations Governing Interstate Common Carriers
• 40-25-11 Statements of Common Carriers, Contract Carriers, Buses, Etc. (Amended by Act 2026-50)
• 40-25-12 Enforcement by Inspection; Penalties for Interfering with Inspection
• 40-25-13 Records
• 40-25-14 Filing of Monthly Report and Customs Certificates
• 40-25-15 Nontaxable Sales
• 40-25-15.1 Section 40-25-15.1
• 40-25-16 Persons Not Qualifying as Wholesalers or Jobbers; Permit for Wholesalers or Jobbers; Revocation Procedure
• 40-25-16.1 Monthly Reporting Requirements; Online Listing of Qualified or Registered Entities. (Amended by Act 2026-50)
• 40-25-17 Sales by Wholesale Dealer
• 40-25-18 Evasion of Stamp Tax. (Amended by Act 2026-50)
• 40-25-19 Transporting and Distributing Tobacco Products
• 40-25-20 Reusing or Refilling Boxes, Packages and Containers
• 40-25-22 Effect of Federal Legislation
• 40-25-23 Disposition of Funds
• 40-25-24 Sale, Purchase, Receipt, Etc., of Goods Not Stamped; Penalty
• 40-25-25 Presumption Arising from Possession of Unstamped Tobacco Products. (Amended by Act 2026-50)
• 40-25-26 Administration and Enforcement of Article; Examination of Books, Records, Etc
• 40-25-26.1 Rulemaking Authority
• 40-25-27 Supplies Provided to Department; Expenses Deducted from Collected Taxes
• 40-25-28 Effect of Article on Other Sections
• 40-25-29 Basis of Tax Levy on Cigarettes or Heated Tobacco Products
• 40-25-40 Definitions
• 40-25-41 Levied; Amount; Liability for Payment; Registration as Responsible Taxpayers; Seizure of Contraband
• 40-25-42 Returns
• 40-25-45 Lien
• 40-25-46 Records
• 40-25-47 Disposition of Funds
• 40-25-70 Refund of Tobacco Taxes
• 40-25-80 Definitions
• 40-25-81 Levy of Tax; Applicability; Exceptions
• 40-25-82 Disposition of Funds
• 40-25-83 License Requirements; Monthly Statement; Discount; Recordkeeping
• 40-25-84 Violations
• 40-25-85 Confiscation and Destruction of Contraband
• 40-25A-1 Definitions
• 40-25A-2 Tax Levied; Amount
• 40-25A-3 License Required
• 40-25A-4 Monthly Statement and Remittance of Tax
• 40-25A-6 Penalty for Failure to Report or Keep Records
• 40-25A-12 Effect on Other Licenses and Taxes
• 40-25A-15 Restraint of Violators from Continuing in Business
• 40-25A-16 Enforcement of Chapter; Promulgation of Rules and Regulations
• 40-25A-17 Extensions for Making Returns Authorized
• 40-25A-19 Disposition of Proceeds
• 40-25A-20 Deduction of Operating Expenses
• 40-26-1 Tax Imposed; Exemptions; Definitions
• 40-26-1.1 Duties of Accommodations Intermediary; Annual Report; Exemptions
• 40-26-2 Certain Municipal Privilege License Taxes Excluded in Computation of Tax
• 40-26-3 Taxes Due Monthly; Filing of Reports; Election to File Quarterly, Semi-Annually, or Annually
• 40-26-4 Cash and Credit Businesses
• 40-26-5 Annual Return and Payment
• 40-26-7 Verification of Reports
• 40-26-8 Failure to Make Reports and Keep Records
• 40-26-9 Willful Refusal to Make Reports or Permit Examination of Records
• 40-26-16 Failure to Add Tax to Price of Service; Refund or Absorption of Tax Prohibited
• 40-26-17 Violators Restrained from Continuing in Business
• 40-26-18 Administration of Chapter
• 40-26-19 Rules and Regulations
• 40-26-20 Disposition of Proceeds of Tax
• 40-26-21 Allowance of Discount of Taxes
• 40-26A-1 Definitions
• 40-26A-2 Tax Levied; Amount
• 40-26A-3 When Tax Due; Monthly Reports
• 40-26A-5 Failure to Make Reports
• 40-26A-11 Effect on Other Licenses and Taxes
• 40-26A-14 Violators Restrained from Continuing in Business
• 40-26A-15 Writ of Injunction Authorized
• 40-26A-16 Enforcement; Rules and Regulations of Chapter
• 40-26A-17 Appropriation for Administration and Enforcement; Disposition of Proceeds of Tax
• 40-26B-1 Definitions
• 40-26B-2 Privilege Tax Upon Providers of Pharmaceutical Services; Exceptions
• 40-26B-3 Payment and Collection of Tax; Appropriation of Funds and Use by Alabama Medicaid Agency
• 40-26B-4 Filing of Statement; Penalty
• 40-26B-5 Duty to Keep Books and Records; Confidentiality of Information; Rules and Regulations
• 40-26B-6 Use of Revenues; Reimbursement
• 40-26B-7 Reduction or Elimination of Revenues Prohibited While Tax in Effect
• 40-26B-8 Effect of Article If Federal Financial Participation Is Not Available
• 40-26B-9 Refund of Supplemental Privilege Tax
• 40-26B-10 Creation and Imposition of Tax
• 40-26B-11 Legislative Intent
• 40-26B-12 Request for Increase in Pharmacy Dispensing Fee
• 40-26B-13 Reduction in Supplemental Privilege Tax
• 40-26B-14 Duration of Tax
• 40-26B-20 Definitions
• 40-26B-21 Privilege Assessment on Nursing Facilities
• 40-26B-22 Payment and Collection of Privilege Assessment; Appropriation of Funds and Use by Alabama Medicaid Agency
• 40-26B-23 Filing of Statement; Privilege Assessment Prorated for Beds Added or Subtracted; Penalty
• 40-26B-24 Duty to Keep Books and Records; Confidentiality of Information; Rules and Regulations
• 40-26B-25 Use of Revenues; Reimbursement
• 40-26B-26 Reduction of Revenues; Reimbursement Computations; Quality Incentive Program
• 40-26B-27 Severability
• 40-26B-60 Definitions
• 40-26B-61 Payment in Timely Manner
• 40-26B-62 Funds Appropriated for Reimbursement
• 40-26B-70 Definitions
• 40-26B-71 Assessment. (Amended by Act 2026-391)
• 40-26B-72 Program Administration
• 40-26B-73 Hospital Assessment Account. (Amended by Act 2026-391)
• 40-26B-74 Private Hospital Assessment
• 40-26B-75 Quarterly Notice and Collection
• 40-26B-76 Notice of Assessment
• 40-26B-77 Hospital Certified Public Expenditures
• 40-26B-77.1 Intergovernmental Transfers to the Medicaid Agency. (Amended by Act 2026-391)
• 40-26B-78 Certified Public Expenditure Accounting
• 40-26B-79 Inpatient Medicaid Base Payments. (Amended by Act 2026-391)
• 40-26B-80 Outpatient Medicaid Base Payments. (Amended by Act 2026-391)
• 40-26B-81 Medicaid Hospital Access Payments. (Amended by Act 2026-391)
• 40-26B-82 Effectiveness and Cessation. (Amended by Act 2026-391)
• 40-26B-83 State Plan Amendment
• 40-26B-84 Federal Medical Assistance Percentage. (Amended by Act 2026-391)
• 40-26B-85 Eligibility and Benefit Expansions
• 40-26B-86 Disproportionate Share Payments
• 40-26B-87 Exclusion from State General Fund
• 40-26B-88 Expiration of Article.(repealed by Act 2026-391)
• 40-26B-90 Definitions
• 40-26B-91 Assessment on Emergency Medical Transport Providers - Calculation. (Amended by Act 2026-390)
• 40-26B-92 Assessment on Emergency Medical Transport Providers - Notification of Rate and Amount. (Amended by Act 2025-370)
• 40-26B-93 Assessment on Emergency Medical Transport Providers - Payment; Disposition of Funds
• 40-26B-94 Quarterly Statements; Recordkeeping; Rulemaking Authority. (Amended by Act 2026-390)
• 40-26B-95 Payment of Emergency Medical Transport Enhancement. (Amended by Act 2026-390)
• 40-26B-96 Funding Requirements
• 40-26B-97 Delay in Implementation
• 40-26B-98 Approval from Federal Centers for Medicare and Medicaid Services
• 40-26B-99 Effective Period for Assessment
• 40-27-1 Compact Adopted; Terms
• 40-27-1.1 “Business Income” Defined
• 40-27-2 State Representative on Multistate Tax Commission
• 40-27-3 Alternate State Representative
• 40-27-4 Counsel for State Representative
• 40-27-5 Representatives from Subdivisions Affected by Compact
• 40-27-6 Interstate Audits
• 40-28-1 Definitions
• 40-28-2 Distribution of Tennessee Valley Authority Payments
• 40-28-3 Counties to Share Payments with Municipalities Served by T.v.a.; Basis for Allocation of Payments to Counties Served by T.v.a
• 40-28-4 When Payments to Be Made to Counties by State; Manner of Making Payments
• 40-28-5 Reallocation of Certain Liquor Tax Revenues
• 40-28-6 Distributions to an Agricultural Authority in Certain Counties
• 40-29-1 Short Title
• 40-29-2 Applicability of Chapter; Purpose; Legislative Intent
• 40-29-20 Lien for Taxes - Generally
• 40-29-20.1 Lien for Taxes - Collection Firms Prohibited from Recovering Certain Expenses from Taxpayers
• 40-29-21 Lien for Taxes - Term
• 40-29-22 Lien for Taxes - Validity and Priority Against Certain Persons
• 40-29-23 Levy and Distraint
• 40-29-23.1 Development and Operation of Financial Institution Data Match Program
• 40-29-24 Surrender of Property Subject to Levy; “Person” Defined
• 40-29-25 Production of Books
• 40-29-26 Sale of Seized Property
• 40-29-27 Sale of Perishable Goods
• 40-29-28 Redemption of Property
• 40-29-29 Certificate of Sale; Deed of Real Property
• 40-29-30 Legal Effect of Certificate of Sale of Personal Property and Deed of Real Property
• 40-29-31 Records of Sales to Be Kept
• 40-29-32 Expense of Levy and Sale
• 40-29-33 Application of Proceeds of Levy
• 40-29-34 Authority to Release Levy and Return Property
• 40-29-51 Collection After Assessment
• 40-29-52 Suspension of Running of Period of Limitation
• 40-29-70 Non-payable Checks, Money Orders, or Electronic Funds
• 40-29-71 Automatic Refund
• 40-29-72 Rules for Application of Assessable Penalties; “Person” Defined
• 40-29-73 Failure to Collect and Pay Over Tax, or Attempt to Evade or Defeat Tax
• 40-29-74 Fraudulent Statement or Failure to Furnish Statement to Employee
• 40-29-75 False Information with Respect to Withholding
• 40-29-90 Jeopardy Assessment - for Income Tax
• 40-29-91 Jeopardy Assessment - Other Taxes
• 40-29-110 Attempt to Evade or Defeat Tax
• 40-29-111 Willful Failure to Collect or Pay Over Tax
• 40-29-112 Willful Failure to File Return, Supply Information, or Pay Tax
• 40-29-113 Fraudulent Statement or Failure to Make Statement to Employees
• 40-29-114 Fraudulent Withholding Exemption Certificate or Failure to Supply Information
• 40-29-115 Fraud and False Statements
• 40-29-116 Fraudulent Returns, Statements, or Other Documents
• 40-29-117 Failure to Obey Subpoena
• 40-29-118 Attempts to Interfere with Administration of State Revenue Laws; Taxpayer Protection from Harassment
• 40-29-119 Periods of Limitation on Criminal Prosecutions
• 40-29-120 Commissioner’s Report
• 40-29-121 Automated Sales Suppression Devices or Phantom-Ware
• 40-29-130 Reduction of Identity Theft Related Refund Fraud
• 40-29A-1 Short Title
• 40-29A-2 Definitions
• 40-29A-3 Tax Amnesty Program
• 40-29A-4 Advertising Expenses; Disposition of Funds
• 40-29B-1 Short Title
• 40-29B-2 Definitions
• 40-29B-3 General Criteria
• 40-29B-4 Eligibility
• 40-29B-5 Waiver of Interest and Penalties; Look-Back Periods
• 40-29B-6 Ineligible Taxpayers
• 40-29B-7 Amnesty Requirements
• 40-29B-8 Penalties
• 40-29B-9 Distribution of Proceeds
• 40-30-1 Short Title
• 40-30-2 Purpose and Legislative Intent
• 40-30-3 Definitions
• 40-30-4 Electronic Filing Acceptance
• 40-30-5 Electronic Filing Return and Signature Requirements
• 40-30-6 Qualification of Electronic Return Originators, Transmitters and Software Developers
• 40-30-7 Rulemaking Authority
• 40-31-1 Short Title
• 40-31-2 Definitions
• 40-31-3 Temporary Presence and Residency in State for Purpose of Responding to Declared State of Emergency
• 40-31-4 Diversity in Selection and Hiring Encouraged