Collections
Code of Alabama

Chapter 18

Ala. Code § 40-18 et seq.

Income Taxes

1General Provisions 2Withholding Tax; Optional Short Form Tax; Declaration of Estimated Tax 3Setoff Debt Collection 3AStorm Shelter Construction 4Solar Energy Tax Credits. [Repealed]4ARural Physician Tax Credit. [Repealed by Act 2023–546, § 3, Effective December 31, 2028, Unless Extended by Act of Legislature]4BCredits Against State Income Tax Liability 5Voluntary Check-Off Designations on State Income Tax Returns 6Alabama S Corporations 7Tax Credits for Projects of New Businesses and Business Expansions. [Repealed]7ATariff Credit Act of 2011. [Repealed]8Coal Production Tax Credit. [Repealed by Act 2023-546, § 4, Effective December 31, 2028, Unless Extended by Act of Legislature]9Capital Credits for Qualified Products. [Repealed]10Reemployment Act of 2010. [Repealed by Act 2023–546, § 5, Effective December 31, 2028, Unless Extended by Act of Legislature]11Full Employment Act of 2011. [Repealed by Act 2023–546, § 6, Effective December 31, 2028 Unless Extended by Act of Legislature]12Catastrophe Savings Accout 13“Heroes for Hire” Tax Credit Act of 2012. [Repealed by Act 2023–546, § 7, Effective December 31, 2028, Unless Extended by Act of Legislature]14Irrigation Equipment Tax Credit. [Repealed by Act 2023–546, § 8, Effective December 31, 2028, Unless Extended by Act of Legislature]15Private Intrastate Adoption or Adoption of a Qualified Foster Child 16Alabama Jobs Act 17Alabama Small Business and Agribusiness Jobs Act 18Tax Credit for Use of Port Facilities 19Growing Alabama Credits. [Repealed]19AGrowing Alabama Act 20Apprenticeship Tax Credit Act of 2016 21Alabama Taxpayer Protection and Assistance Act 22Alabama Taxpayer Stimulus Freedom Acts of 2021 22ASweet Home Alabama Tourism Investment Act 23Tax Credits for Volunteer Firefighters or Rescue Squad Members 24Small Business Relief and Revitalization Act of 2022 25Refundable Tax Credit Fund 26Preceptor Tax Incentive Program Act 27Alabama Workforce Housing Tax Credit Act 28Child Care and Workforce Development 29Rural Hospital Investment Program