Code of Alabama — Title 40 (Revenue and Taxation)
Ala. Code § 40-21-28
Entry and Collection of Local Taxes
Official textalison.legislature.state.al.us
The said property shall thereupon be entered by the county tax assessor and the local authorities of such city or town for taxation in like manner as other property and shall be taxed, and the taxes thereon shall be collected as in the case of other property.
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In this chapter (40 sections)
- 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…
- 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…
- 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…
- 40-21-17 · Determination of Value; Assessment of Property; Penalizing…
- 40-21-18 · Evidence and Witnesses Before Department
- 40-21-19 · Compelling Production of Records, Documents, Etc.; Requiring…
- 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…
- 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…
- 40-21-30 · Description of Franchises and Intangibles
- 40-21-32 · Procuring Information from Other Sources When Taxpayer Fails…
- 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 -…
- 40-21-54 · Electric, Hydroelectric, Gas, or Any Other Public Utility -…
- 40-21-55 · Electric, Hydroelectric, Gas, or Any Other Public Utility -…
- 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