Code of Alabama — Title 40 (Revenue and Taxation)
Ala. Code § 40-14A-41
Applicability to Certain Entities Organized Before January 1, 1999
Official textalison.legislature.state.al.us
The taxes levied by this chapter shall not apply to any entity that was organized before January 1, 1999, was not subject to the franchise tax levied by former Chapter 14 of this title, and is entitled, pursuant to a contract entered into before January 1, 1999, to be indemnified for taxes upon net worth resulting from transactions or activities contemplated in the contract.
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In this chapter (22 sections)
- 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…
- 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- 40-14A-31 · (Repealed for Taxable Years Beginning on or After January…
- 40-14A-32 · (Repealed for Taxable Years Beginning on or After January…
- 40-14A-33 · (Repealed for Taxable Years Beginning on or After January…
- 40-14A-34 · (Repealed for Taxable Years Beginning on or After January…
- 40-14A-35 · (Repealed for Taxable Years Beginning on or After January…
- 40-14A-36 · (Repealed for Taxable Years Beginning on or After January…
- 40-14A-37 · (Repealed for Taxable Years Beginning on or After January…
- 40-14A-38 · (Repealed for Taxable Years Beginning on or After January…
- 40-14A-41 · Applicability to Certain Entities Organized Before January…
- 40-14A-42 · Applicability to Certain Corporations Under Contract with…
- 40-14A-43 · Applicability to Organizations Under 26 U.s.c.a. §501(A)