Alabama Code Title 40. Revenue and Taxation

Welcome to FindLaw's Cases & Codes, a free source of state and federal court opinions, state laws, and the United States Code. 

We’re in the process of updating the Alabama Code on FindLaw. Below, you’ll find the top searched Alabama statutes related to tax law. For the full version of the Alabama Code, visit the state legislature’s website.

For more information on Alabama law, consider the following resources:

• Alabama Consumer Tax Laws
• Alabama Personal Income Tax Laws

Alabama Code Title 40 - Selected Statutes

• Revenue and Taxation SECTION 40-2A-7 UNIFORM REVENUE PROCEDURES
• Revenue and Taxation § 40-22-1 SECTION 40-22-1 DEEDS, BILLS OF SALE, ETC.
• Revenue and Taxation § 40-23-4 SECTION 40-23-4 EXEMPTIONS
• Revenue and Taxation § 40-12-260 SECTION 40-12-260 TRANSFER OF LICENSE PLATES; REGISTRATION PROCEDURES; RECEIPTS; PENALTY
• Revenue and Taxation § 40-23-1 SECTION 40-23-1 DEFINITIONS; TRANSACTIONS CONSIDERED OR NOT CONSIDERED SALES
• Revenue and Taxation § 40-2A-11 SECTION 40-2A-11 CIVIL PENALTIES LEVIED IN ADDITION TO OTHER PENALITIES PROVIDED BY LAW
• Revenue and Taxation § 40-14A-23 SECTION 40-14A-23 DEFINITION OF NET WORTH
• Revenue and Taxation § 40-12-264 SECTION 40-12-264 TIME LIMIT FOR PURCHASE OF TAGS OR PLATES; DEALER PLATES; MANUFACTURER PLATES
• Revenue and Taxation § 40-27-1 SECTION 40-27-1 COMPACT ADOPTED; TERMS
• Revenue and Taxation § 40-14A-22 SECTION 40-14A-22 LEVY AND AMOUNT OF TAX
• Revenue and Taxation § 40-14A-1 SECTION 40-14A-1 DEFINITIONS
• Revenue and Taxation § 40-18-35 SECTION 40-18-35 DEDUCTIONS ALLOWED TO CORPORATIONS
• Revenue and Taxation § 40-9-19 SECTION 40-9-19 HOMESTEADS
• Revenue and Taxation § 40-22-2 SECTION 40-22-2 MORTGAGES, DEEDS OF TRUST, ETC., GENERALLY
• Revenue and Taxation § 40-29-23 SECTION 40-29-23 LEVY AND DISTRAINT
• Revenue and Taxation § 40-12-176 SECTION 40-12-176 VENDING MACHINES
• Revenue and Taxation § 40-17A-9 SECTION 40-17A-9 PENALTY; ENFORCEMENT
• Revenue and Taxation § 40-10-122 SECTION 40-10-122 (Effective January 1, 2020) MANNER OF REDEMPTION WHEN LAND SOLD TO PARTY OTHER THAN STATE
• Revenue and Taxation § 40-12-252 SECTION 40-12-252 BASIS OF TAX FOR TRAILERS; PERMANENT LICENSE PLATE