Sections
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 – 40-5-47
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 Abatesment Act 40-9G-1 – 40-9G-2
Chapter 10 Sale of Land 40-10-1 – 40-10-200
Chapter 11 Subjects of Taxation and Date Taxes Due 40-11-1 – 40-11-5
Chapter 12 Licenses 40-12-1 – 40-12-425
Chapter 13 Minerals Severance Taxes 40-13-1 – 40-13-83
Chapter 14 Corporations 40-14-1 – 40-14-74
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 – 40-16-9
Chapter 17 Gasoline and Other Motor Fuels; Lubricating Oils 40-17-1 – 40-17-384
Chapter 17A Drugs and Controlled Substances Excise Tax 40-17A-1 – 40-17A-16
Chapter 18 Income Taxes 40-18-1 – 40-18-446
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 24 Securities Tax 40-24-1 – 40-24-8
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-88
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