Alabama Code Title 40. Revenue and Taxation

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  • Chapter 1. General Provisions.
  • Chapter 2. Department of Revenue.
  • Chapter 2A. Alabama Taxpayers' Bill of Rights and Uniform Revenue Procedures Act.
  • Chapter 2B. Creation and Operation of the Alabama Tax Tribunal.
  • Chapter 3. County Boards of Equalization.
  • Chapter 4. Tax Assessors.
  • Chapter 5. Tax Collectors.
  • Chapter 6. Supernumerary Tax Collectors, Tax Assessors, License Commissioners, Etc.
  • Chapter 6A. Compensation of Tax Assessors, Tax Collectors, Revenue Commissioners, License Commissioners, Etc.
  • Chapter 7. Assessment of Taxes Generally.
  • Chapter 8. Rate of Taxation.
  • Chapter 9. Exemptions from Taxation and Licenses.
  • Chapter 9A. Reporting of Tax Exempt Property by Lessee.
  • Chapter 9B. Tax Incentive Reform Act of 1992.
  • Chapter 9C. Brownfield Development Tax Abatement.
  • Chapter 9D. Alabama Economic Incentive Enhancement Act of 2007.
  • Chapter 9E. State Property Tax in Tax Increment Districts.
  • Chapter 9F. Rehabilitation of Historic Structures.
  • Chapter 9G. Alabama Reinvestment and Abatements Act.
  • Chapter 10. Sale of Land.
  • Chapter 11. Subjects of Taxation and Date Taxes Due.
  • Chapter 12. Licenses.
  • Chapter 13. Minerals Severance Taxes.
  • Chapter 14. Corporations.
  • Chapter 14A. Alabama Business Privilege and Corporation Shares Tax Act of 1999.
  • Chapter 14B. Certified Capital Company; ‚ÄČPremium Tax Credit.
  • Chapter 15. Estate and Inheritance Tax.
  • Chapter 15A. Generation-Skipping Transfer Tax.
  • Chapter 15B. Alabama Uniform Estate Tax Apportionment Act.
  • Chapter 16. Financial Institution Excise Tax.
  • Chapter 17. Gasoline and Other Motor Fuels; ‚ÄČLubricating Oils.
  • Chapter 17A. Drugs and Controlled Substances Excise Tax.
  • Chapter 18. Income Taxes.
  • Chapter 19. Motor Carrier Mileage Tax.
  • Chapter 20. Oil and Gas.
  • Chapter 21. Public Utilities.
  • Chapter 22. Recordation Tax.
  • Chapter 23. Sales and Use Taxes.
  • Chapter 25. Tobacco Tax.
  • Chapter 25A. Tax on Gummed Cigarette Papers.
  • Chapter 26. Transient Occupancy Tax.
  • Chapter 26A. Dog Race Track Pari-Mutuel Pool Tax.
  • Chapter 26B. Providers of Medical Services Privilege Tax.
  • Chapter 27. Multistate Tax Compact.
  • Chapter 28. Distribution of Payments Made in Lieu of Taxes.
  • Chapter 29. Enforcement of Tax Laws.
  • Chapter 29A. Alabama Tax Delinquency Amnesty Act.
  • Chapter 30. Electronic Tax Return Filing Act.
  • Chapter 31. Facilitating Business Rapid Response to Declared Disasters Act of 2014.

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