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Code of Alabama

Article 1

General Provisions

40-21-1Department of Revenue to Assess All Property; Applicability of Chapter.40-21-2Verified Statements to Be Filed.40-21-3Reports of All Property Required.40-21-4Detailed Requirements of Reports.40-21-5Reports of Individuals or Associations Not Incorporated.40-21-6Factors to Be Considered in Determining True Value of Entire Property.40-21-7Reports of Railroad Companies.40-21-8Returns of Telegraph and Telephone Companies Generally.40-21-9Details of Returns of Electric Power and Telegraph and Telephone Companies.40-21-10Details of Statements of Water, Gas and Pipeline Companies.40-21-11Sleeping, Parlor, Dining and Chair Car Companies.40-21-12Description of Real Property, Fixtures and Other Tangible Property Within State.40-21-13Total Length of Railroad Lines.40-21-14Statement of Property Outside State.40-21-15Statements of Express Companies.40-21-16Endorsement of Receipt of Statements; Requiring Additional Information.40-21-17Determination of Value; Assessment of Property; Penalizing Delinquent Taxpayer; Apportionment of Assessed Value; Report to Tax Assessor.40-21-18Evidence and Witnesses Before Department.40-21-19Compelling Production of Records, Documents, Etc.; Requiring Attendance of Officers and Individuals.40-21-20What Considered in Arriving at Taxable Value of Property.40-21-21Franchises and Intangible Property Subject to Taxation.40-21-22Proportion of Value or Receipts Within State to Total Value or Receipts Forms Basis of Tax Value.40-21-23Notice of Valuation Sent by Department.40-21-25Determining Tax Value of Franchises and Intangibles.40-21-26Local Taxes on Franchises and Intangibles.40-21-27Apportionment of Local Taxes.40-21-28Entry and Collection of Local Taxes.40-21-29Stockholders Not Required to List Shares or Pay Ad Valorem Taxes Thereon.Repealed 40-21-30Description of Franchises and Intangibles.40-21-32Procuring Information from Other Sources When Taxpayer Fails to Comply.40-21-33Duties of Receivers, Assignees or Trustees in Bankruptcy.40-21-34Report of Commission to Assessors; Entries by Assessors.