Title 40. Revenue and Taxation
Index
- 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 Enchancement 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 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 24. Securities Tax
- 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