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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 9H. Alabama Rural, Agribusiness, and Opportunity Zone Jobs 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;  Premium 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;  Lubricating 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 29B. Alabama Tax Delinquency Amnesty Act of 2018
  • Chapter 30. Electronic Tax Return Filing Act
  • Chapter 31. Facilitating Business Rapid Response to Declared Disasters Act of 2014

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