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Code of Alabama

Title 40

Ala. Code tit. 40

Revenue and Taxation

1General Provisions 2Department of Revenue 2AAlabama Taxpayers’ Bill of Rights and Uniform Revenue Procedures Act 2BCreation and Operation of the Alabama Tax Tribunal 3County Boards of Equalization 4Tax Assessors 5Tax Collectors 6Supernumerary Tax Collectors, Tax Assessors, License Commissioners, Etc 6ACompensation of Tax Assessors, Tax Collectors, Revenue Commissioners, License Commissioners, Etc 7Assessment of Taxes Generally 8Rate of Taxation 9Exemptions from Taxation and Licenses 9AReporting of Tax Exempt Property by Lessee 9BTax Incentive Reform Act of 1992 9CBrownfield Development Tax Abatement. [Repealed by Act 2023–546, § 2, Effective December 31, 2028, Unless Extended by Act of Legislature]9DAlabama Economic Incentive Enchancement Act of 2007 9EState Property Tax in Tax Increment Districts 9FRehabilitation of Historic Structures 9GAlabama Reinvestment and Abatesment Act 9HAlabama Rural, Agribusiness, and Opportunity Zone Jobs Act 9IUnabatement of Noneducational Ad Valorem Tax and State Construction Related Transaction Tax 10Sale of Land 11Subjects of Taxation and Date Taxes Due 12Licenses 13Minerals Severance Taxes 14Corporations 14AAlabama Business Privilege and Corporation Shares Tax of 1999 14BCertified Capital Company; Premium Tax Credit 15Estate and Inheritance Tax 15AGeneration-Skipping Transfer Tax 15BAlabama Uniform Estate Tax Apportionment Act 16Financial Institution Excise Tax 17Gasoline and Other Motor Fuels; Lubricating Oils 17ADrugs and Controlled Substances Excise Tax 18Income Taxes 19Motor Carrier Mileage Tax 20Oil and Gas 21Public Utilities 22Recordation Tax 23Sales and Use Taxes 24Securities Tax. [Repealed]25Tobacco and Vaping Tax 25ATax on Gummed Cigarette Papers 26Transient Occupancy Tax 26ADog Race Track Pari-Mutuel Pool Tax 26BProviders of Medical Services Privilege Tax 27Multistate Tax Compact 28Distribution of Payments Made in Lieu of Taxes 29Enforcement of Tax Laws 29AAlabama Tax Delinquency Amnesty Act 29BAlabama Tax Delinquency Amnesty Act of 2018 30Electronic Tax Return Filing Act 31Facilitating Business Rapid Response to Declared Disasters Act of 2014