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Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-18-41

Amortization of Ad Valorem Tax

Official textalison.legislature.state.al.us

Any surplus remaining from the proceeds of the tax imposed by this chapter after providing for interest and installment annual payments or annual amortization installments on the current debts of the state as of September 30, 1932, shall be applied to the reduction of the ad valorem state tax on real and personal property.

Last amended: Acts 1935, No. 194, p. 256; Code 1940, T. 51, §408.

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In this chapter (40 sections)
  1. 40-18-28 · Returns of Subchapter K Entities and Single Member Limited…
  2. 40-18-29 · Fiduciary Returns
  3. 40-18-30 · Return When Accounting Period Changes
  4. 40-18-31 · Corporate Income Tax - Generally
  5. 40-18-31.1 · Election for Foreign Corporations to Classify Dividend…
  6. 40-18-31.2 · Factor Presence Nexus Standard for Business Activity
  7. 40-18-32 · Corporate Income Tax - Exemptions
  8. 40-18-33 · Corporate Income Tax - Taxable Income
  9. 40-18-34 · Additions Required by Corporations
  10. 40-18-35 · Deductions Allowed to Corporations
  11. 40-18-35.1 · Carry Forward of Net Operating Losses
  12. 40-18-35.2 · Deductions from Federal Taxable for Amounts Included in…
  13. 40-18-35.3 · Deductions from Federal Taxable for Amounts Included in…
  14. 40-18-36 · Distributions by Corporations
  15. 40-18-37 · Items Not Deductible by Corporations
  16. 40-18-38 · Additional Deductions Allowed for Corporations; Credits
  17. 40-18-39 · Corporate Returns
  18. 40-18-39.1 · Business Interest Expense Deduction Limitations
  19. 40-18-39.2 · Extension of Due Date for Taxpayers of Corporate Income…
  20. 40-18-40 · Tax to Be Reported on Forms; Department May Assess…
  21. 40-18-41 · Amortization of Ad Valorem Tax
  22. 40-18-42 · Time and Methods of Payment of Tax
  23. 40-18-42.1 · Revised Due Dates for Payments of Income Tax or Financial…
  24. 40-18-44 · Installment Method
  25. 40-18-50 · Penalty for Failure to Make Return Within Time Specified
  26. 40-18-51 · Applicability of Lien Provisions; Disposition of…
  27. 40-18-53 · Inspection of Returns by Federal or Foreign State Agents
  28. 40-18-54 · Supervision of Assessment and Collection
  29. 40-18-55 · Statement to Be Furnished by Taxpayer
  30. 40-18-56 · Furnishing Sworn Statement of Annual Return of Income to…
  31. 40-18-57 · Rules to Be Promulgated by Department of Revenue
  32. 40-18-58 · Appropriation
  33. 40-18-59 · Additional Appropriations
  34. 40-18-60 · Covid-19 Recovery Capital Credit Protection Act of 2021
  35. 40-18-61 · Restaurant Revitalization Grant Monies
  36. 40-18-62 · Amortization of Research and Experimental Expenditures Under…
  37. 40-18-70 · Definitions
  38. 40-18-71 · Withholding Tax
  39. 40-18-72 · Included and Excluded Wages
  40. 40-18-73 · Withholding Certificates
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