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Code of Alabama
Title 40
Chapter 16
Ala. Code § 40-16 et seq.
Financial Institution Excise Tax
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40-16-1
Definitions.
40-16-1.1
Taxation of Trust as Financial Institution.
40-16-1.2
Additional Items Included in Federal Taxable Income; Items Deducted from Federal Taxable Income.
40-16-1.3
Net Income of Credit Unions.
40-16-2
Production Credit Associations Taxable Under Chapter.
40-16-3
Returns.
40-16-3.1
Extension of Due Date for Taxpayers of Financial Institution Excise Tax, Tax Years Beginning on or After January 1, 2021.
40-16-4
Levy; Reporting of Tax; Promulgation of Rules.
40-16-5
When Tax Due; Extension of Time for Payment.
Repealed
40-16-5.1
Payment of Estimated Financial Institution Excise Taxes.
40-16-6
Remittance and Disposition of Tax.
40-16-8
Exemptions and Credits.
40-16-9
Tax Credits Applied to State Portion of Tax Liability.
40-16-10
Computation of Net Income of Financial Institutions.
40-16-11
Transition Rules for Financial Institution Excise Tax Reform Act of 2019.