Article 1. General Provisions
Index
- Ala. Code § 40-18-1 (1975) Definitions
- Ala. Code § 40-18-1.1 (1975) Operating Rules
- Ala. Code § 40-18-2 (1975) Levied; Persons and Subjects Taxable Generally
- Ala. Code § 40-18-2.1 (1975) Income of Foreign Missionary Exempt
- Ala. Code § 40-18-3 (1975) Income of Officers Or Agents of the United States, Etc
- Ala. Code § 40-18-4 (1975) Interest Or Other Income Received From Obligations of the United States Or Its Possessions, Agencies Or Instrumentalities
- Ala. Code § 40-18-5 (1975) Tax On Individuals
- Ala. Code § 40-18-6 (1975) Gain Or Loss - Basis of Property; Adjusted Basis
- Ala. Code § 40-18-6.1 (1975) Gain Or Loss - Special Rules For Capital Gains Invested In Opportunity Zones
- Ala. Code § 40-18-7 (1975) Gain Or Loss - Determination of Amount
- Ala. Code § 40-18-8 (1975) Gain Or Loss - Recognition
- Ala. Code § 40-18-8.1 (1975) Gain Or Loss - Recognition of Gains Invested In Opportunity Zones
- Ala. Code § 40-18-9 (1975) Gain Or Loss - Optional Method For Returning As Income Increases In Redemption Value of Securities Purchased At a Discount
- Ala. Code § 40-18-11 (1975) Inventory
- Ala. Code § 40-18-12 (1975) Net Income of Individuals - Defined
- Ala. Code § 40-18-13 (1975) Computation of Income
- Ala. Code § 40-18-14 (1975) Adjusted Gross Income of Individuals
- Ala. Code § 40-18-14.1 (1975) Deferred Compensation Plans
- Ala. Code § 40-18-14 (1975) [Effective 1/1/2024] Adjusted Gross Income of Individuals
- Ala. Code § 40-18-14.2 (1975) Adjusted Gross Income
- Ala. Code § 40-18-14.3 (1975) Gross Income - Discount and Interest
- Ala. Code § 40-18-15 (1975) Deductions For Individuals Generally
- Ala. Code § 40-18-15.1 (1975) Net Income Taxable Income Defined - Generally
- Ala. Code § 40-18-15.2 (1975) Net Operating Loss
- Ala. Code § 40-18-15.3 (1975) Deductions For Health Insurance Premiums
- Ala. Code § 40-18-15.4 (1975) Deductions For Certain Retrofitting Or Upgrades to Homes - Residence In Alabama Insurance Underwriting Association Zone
- Ala. Code § 40-18-15.5 (1975) Deductions For Certain Retrofitting Or Upgrades to Homes - Residence In Alabama
- Ala. Code § 40-18-15.6 (1975) Deductions For Contributions Made to Health Savings Accounts
- Ala. Code § 40-18-15.7 (1975) Optional Increased Standard Deduction For Qualified Persons
- Ala. Code § 40-18-15.8 (1975) [Effective Until 12/31/2025] Deductions For Contributions to Qualifying Alabama Achieving a Better Life Experience Savings Accounts
- Ala. Code § 40-18-16 (1975) Depreciation
- Ala. Code § 40-18-17 (1975) Items Not Deductible
- Ala. Code § 40-18-18 (1975) Amortization of War Or Emergency Facilities
- Ala. Code § 40-18-19 (1975) Exemptions - Generally
- Ala. Code § 40-18-19.1 (1975) Exemptions For Severance, Unemployment Compensation, Etc
- Ala. Code § 40-18-19.2 (1975) Exemption of Certain Death Benefit Payments For Peace Officer Or Fireman Killed In Line of Duty
- Ala. Code § 40-18-19.3 (1975) State Income Tax Credit For the Use of Personal Motor Vehicle
- Ala. Code § 40-18-20 (1975) Exemptions - Military Retirement Benefits
- Ala. Code § 40-18-21 (1975) Credits For Taxes Paid On Income From Sources Outside the State and For Job Development Fees
- Ala. Code § 40-18-21.1 (1975) Annual Report of Credits Claimed For Taxes Paid to Foreign Countries
- Ala. Code § 40-18-22 (1975) Taxpayers Engaged In Multistate Business - Allocation and Apportionment of Deductions and Exemptions
- Ala. Code § 40-18-23 (1975) Taxpayers Engaged In Multistate Business - Option of Certain Taxpayers to Report and Pay Tax On Basis of Percentage of Volume
- Ala. Code § 40-18-24 (1975) Taxation of Subchapter K Entity
- Ala. Code § 40-18-24.1 (1975) [Repealed]
- Ala. Code § 40-18-24.2 (1975) Taxation of Pass-Through Entities
- Ala. Code § 40-18-24.3 (1975) Taxation On Distributive Share of Interest, Dividends, Etc., of Nonresident Member of Qualified Investment Partnership
- Ala. Code § 40-18-24.4 (1975) Alabama Electing Pass - Through Entity Tax Act
- Ala. Code § 40-18-24.5 (1975) Refundable Credit For Certain Owners, Members, Partners, Or Shareholders of Electing Pass-Through Entities
- Ala. Code § 40-18-25 (1975) Estates and Trusts
- Ala. Code § 40-18-25.1 (1975) Estates and Trusts - Exemptions
- Ala. Code § 40-18-25.2 (1975) Estates and Trusts - Deductions From Gross Income of Net Operating Loss
- Ala. Code § 40-18-26 (1975) Information From Source of Income
- Ala. Code § 40-18-27 (1975) Individual Taxpayer's Returns; Liability of Innocent Spouse
- Ala. Code § 40-18-28 (1975) Returns of Subchapter K Entities and Single Member Limited Liability Companies
- Ala. Code § 40-18-29 (1975) Fiduciary Returns
- Ala. Code § 40-18-30 (1975) Return When Accounting Period Changes
- Ala. Code § 40-18-31 (1975) Corporate Income Tax - Generally
- Ala. Code § 40-18-31.1 (1975) [Repealed]
- Ala. Code § 40-18-31.2 (1975) Factor Presence Nexus Standard For Business Activity
- Ala. Code § 40-18-32 (1975) Corporate Income Tax - Exemptions
- Ala. Code § 40-18-33 (1975) Corporate Income Tax - Taxable Income
- Ala. Code § 40-18-34 (1975) Additions Required By Corporations
- Ala. Code § 40-18-35 (1975) Deductions Allowed to Corporations
- Ala. Code § 40-18-35.1 (1975) Carry Forward of Net Operating Losses
- Ala. Code § 40-18-35.2 (1975) Deductions From Federal Taxable For Amounts Included In Income Under 26 U.s.c. Section 951a, Etc
- Ala. Code § 40-18-35.3 (1975) Deductions From Federal Taxable For Amounts Included In Income Under 26 U.s.c. Section 118(b)(2)
- Ala. Code § 40-18-36 (1975) [Repealed]
- Ala. Code § 40-18-37 (1975) Items Not Deductible By Corporations
- Ala. Code § 40-18-38 (1975) [Repealed]
- Ala. Code § 40-18-39 (1975) Corporate Returns
- Ala. Code § 40-18-39.1 (1975) Business Interest Expense Deduction; Limitations
- Ala. Code § 40-18-39.2 (1975) Extensions For Filing Alabama Corporate Income Tax Return
- Ala. Code § 40-18-40 (1975) Tax to Be Reported On Forms; Department May Assess Additional Tax Penalty Or Interest
- Ala. Code § 40-18-41 (1975) Amortization of Ad Valorem Tax
- Ala. Code § 40-18-42 (1975) Time and Methods of Payment of Tax
- Ala. Code § 40-18-44 (1975) Installment Method
- Ala. Code § 40-18-50 (1975) Penalty For Failure to Make Return Within Time Specified
- Ala. Code § 40-18-51 (1975) Applicability of Lien Provisions; Disposition of Collections; Collection Prior to Delinquency
- Ala. Code § 40-18-53 (1975) Inspection of Returns By Federal Or Foreign State Agents
- Ala. Code § 40-18-54 (1975) Supervision of Assessment and Collection
- Ala. Code § 40-18-55 (1975) Statement to Be Furnished By Taxpayer
- Ala. Code § 40-18-56 (1975) Furnishing Sworn Statement of Annual Return of Income to Department; Penalties For Failure to Comply; Limitations On Inspection of Taxpayer's Records
- Ala. Code § 40-18-57 (1975) Rules to Be Promulgated By Department of Revenue
- Ala. Code § 40-18-58 (1975) Appropriation
- Ala. Code § 40-18-59 (1975) Additional Appropriations
- Ala. Code § 40-18-60 (1975) Covid-19 Recovery Capital Credit Protection Act of 2021
- Ala. Code § 40-18-61 (1975) Restaurant Revitalization Grant Monies