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Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-18-54

Supervision of Assessment and Collection

Official textalison.legislature.state.al.us

The assessment and collection of the income taxes imposed by this chapter shall be under the supervision of the Department of Revenue.

Last amended: Acts 1935, No. 194, p. 256; Code 1940, T. 51, §420.

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In this chapter (40 sections)
  1. 40-18-33 · Corporate Income Tax - Taxable Income
  2. 40-18-34 · Additions Required by Corporations
  3. 40-18-35 · Deductions Allowed to Corporations
  4. 40-18-35.1 · Carry Forward of Net Operating Losses
  5. 40-18-35.2 · Deductions from Federal Taxable for Amounts Included in…
  6. 40-18-35.3 · Deductions from Federal Taxable for Amounts Included in…
  7. 40-18-36 · Distributions by Corporations
  8. 40-18-37 · Items Not Deductible by Corporations
  9. 40-18-38 · Additional Deductions Allowed for Corporations; Credits
  10. 40-18-39 · Corporate Returns
  11. 40-18-39.1 · Business Interest Expense Deduction Limitations
  12. 40-18-39.2 · Extension of Due Date for Taxpayers of Corporate Income…
  13. 40-18-40 · Tax to Be Reported on Forms; Department May Assess…
  14. 40-18-41 · Amortization of Ad Valorem Tax
  15. 40-18-42 · Time and Methods of Payment of Tax
  16. 40-18-42.1 · Revised Due Dates for Payments of Income Tax or Financial…
  17. 40-18-44 · Installment Method
  18. 40-18-50 · Penalty for Failure to Make Return Within Time Specified
  19. 40-18-51 · Applicability of Lien Provisions; Disposition of…
  20. 40-18-53 · Inspection of Returns by Federal or Foreign State Agents
  21. 40-18-54 · Supervision of Assessment and Collection
  22. 40-18-55 · Statement to Be Furnished by Taxpayer
  23. 40-18-56 · Furnishing Sworn Statement of Annual Return of Income to…
  24. 40-18-57 · Rules to Be Promulgated by Department of Revenue
  25. 40-18-58 · Appropriation
  26. 40-18-59 · Additional Appropriations
  27. 40-18-60 · Covid-19 Recovery Capital Credit Protection Act of 2021
  28. 40-18-61 · Restaurant Revitalization Grant Monies
  29. 40-18-62 · Amortization of Research and Experimental Expenditures Under…
  30. 40-18-70 · Definitions
  31. 40-18-71 · Withholding Tax
  32. 40-18-72 · Included and Excluded Wages
  33. 40-18-73 · Withholding Certificates
  34. 40-18-73.1 · Provisional Employers
  35. 40-18-74 · Payment of Amounts Withheld
  36. 40-18-75 · Statement to Be Furnished Employee
  37. 40-18-76 · Liability for Tax Withheld
  38. 40-18-77 · Refund to Employer
  39. 40-18-78 · Credit for Tax Withheld
  40. 40-18-79 · Overpayment of Tax
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