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Chapter 1 |
General Provisions |
40-1-1 – 40-1-50 |
Chapter 2 |
Department of Revenue |
40-2-1 – 40-2-66 |
Chapter 2A |
Alabama Taxpayers’ Bill of Rights and Uniform Revenue Procedures Act |
40-2A-1 – 40-2A-18 |
Chapter 2B |
Creation and Operation of the Alabama Tax Tribunal |
40-2B-1 – 40-2B-3 |
Chapter 3 |
County Boards of Equalization |
40-3-1 – 40-3-27 |
Chapter 4 |
Tax Assessors |
40-4-1 – 40-4-8 |
Chapter 5 |
Tax Collectors |
40-5-1 – 40-5-48 |
Chapter 6 |
Supernumerary Tax Collectors, Tax Assessors, License Commissioners, Etc |
40-6-1 – 40-6-6 |
Chapter 6A |
Compensation of Tax Assessors, Tax Collectors, Revenue Commissioners, License Commissioners, Etc |
40-6A-1 – 40-6A-8 |
Chapter 7 |
Assessment of Taxes Generally |
40-7-1 – 40-7-100 |
Chapter 8 |
Rate of Taxation |
40-8-1 – 40-8-5 |
Chapter 9 |
Exemptions From Taxation and Licenses |
40-9-1 – 40-9-61 |
Chapter 9A |
Reporting of Tax Exempt Property by Lessee |
40-9A-1 – 40-9A-6 |
Chapter 9B |
Tax Incentive Reform Act of 1992 |
40-9B-1 – 40-9B-13 |
Chapter 9C |
Brownfield Development Tax Abatement |
40-9C-1 – 40-9C-8 |
Chapter 9D |
Alabama Economic Incentive Enchancement Act of 2007 |
40-9D-1 – 40-9D-4 |
Chapter 9E |
State Property Tax in Tax Increment Districts |
40-9E-1 – 40-9E-2 |
Chapter 9F |
Rehabilitation of Historic Structures |
40-9F-1 – 40-9F-38 |
Chapter 9G |
Alabama Reinvestment and Abatements Act |
40-9G-1 – 40-9G-2 |
Chapter 9H |
Alabama Rural, Agribusiness, and Opportunity Zone Jobs Act. |
40-9H-1 – 40-9H-9 |
Chapter 10 |
Sale of Land |
40-10-1 – 40-10-201 |
Chapter 11 |
Subjects of Taxation and Date Taxes Due |
40-11-1 – 40-11-6 |
Chapter 12 |
Licenses |
40-12-1 – 40-12-450 |
Chapter 13 |
Minerals Severance Taxes |
40-13-1 – 40-13-61 |
Chapter 14A |
Alabama Business Privilege and Corporation Shares Tax of 1999 |
40-14A-1 – 40-14A-43 |
Chapter 14B |
Certified Capital Company; Premium Tax Credit |
40-14B-1 – 40-14B-22 |
Chapter 15 |
Estate and Inheritance Tax |
40-15-1 – 40-15-19 |
Chapter 15A |
Generation-Skipping Transfer Tax |
40-15A-1 – 40-15A-14 |
Chapter 15B |
Alabama Uniform Estate Tax Apportionment Act |
40-15B-1 – 40-15B-13 |
Chapter 16 |
Financial Institution Excise Tax |
40-16-1 – 40-16-11 |
Chapter 17 |
Gasoline and Other Motor Fuels; Lubricating Oils |
40-17-140 – 40-17-384 |
Chapter 17A |
Drugs and Controlled Substances Excise Tax |
40-17A-1 – 40-17A-16 |
Chapter 18 |
Income Taxes |
40-18-1 – 40-18-527 |
Chapter 19 |
Motor Carrier Mileage Tax |
40-19-1 – 40-19-17 |
Chapter 20 |
Oil and Gas |
40-20-1 – 40-20-50 |
Chapter 21 |
Public Utilities |
40-21-1 – 40-21-126 |
Chapter 22 |
Recordation Tax |
40-22-1 – 40-22-12 |
Chapter 23 |
Sales and Use Taxes |
40-23-1 – 40-23-263 |
Chapter 25 |
Tobacco Tax |
40-25-1 – 40-25-70 |
Chapter 25A |
Tax On Gummed Cigarette Papers |
40-25A-1 – 40-25A-20 |
Chapter 26 |
Transient Occupancy Tax |
40-26-1 – 40-26-21 |
Chapter 26A |
Dog Race Track Pari-Mutuel Pool Tax |
40-26A-1 – 40-26A-17 |
Chapter 26B |
Providers of Medical Services Privilege Tax |
40-26B-1 – 40-26B-99 |
Chapter 27 |
Multistate Tax Compact |
40-27-1 – 40-27-6 |
Chapter 28 |
Distribution of Payments Made in Lieu of Taxes |
40-28-1 – 40-28-5 |
Chapter 29 |
Enforcement of Tax Laws |
40-29-1 – 40-29-130 |
Chapter 29A |
Alabama Tax Delinquency Amnesty Act |
40-29A-1 – 40-29A-4 |
Chapter 29B |
Alabama Tax Delinquency Amnesty Act of 2018 |
40-29B-1 – 40-29B-9 |
Chapter 30 |
Electronic Tax Return Filing Act |
40-30-1 – 40-30-7 |
Chapter 31 |
Facilitating Business Rapid Response to Declared Disasters Act of 2014 |
40-31-1 – 40-31-4 |