Federal and State Laws
Code of Alabama
Title 40 - Revenue and Taxation
> Code of Alabama Title 40 - Revenue and Taxation
Code of Alabama Title 40 - Revenue and Taxation
Chapter 1 - General Provisions.
Chapter 2 - Department of Revenue.
Chapter 2a - Alabama Taxpayers' Bill of Rights and Uniform Revenue Procedures Act.
Chapter 2b - Creation and Operation of the Alabama Tax Tribunal.
Chapter 3 - County Boards of Equalization.
Chapter 4 - Tax Assessors.
Chapter 5 - Tax Collectors.
Chapter 6 - Supernumerary Tax Collectors, Tax Assessors, License Commissioners, Etc.
Chapter 6a - Compensation of Tax Assessors, Tax Collectors, Revenue Commissioners, License Commissioners, Etc.
Chapter 7 - Assessment of Taxes Generally.
Chapter 8 - Rate of Taxation.
Chapter 9 - Exemptions From Taxation and Licenses.
Chapter 9a - Reporting of Tax Exempt Property by Lessee.
Chapter 9b - Tax Incentive Reform Act of 1992.
Chapter 9c - Brownfield Development Tax Abatement.
Chapter 9d - Alabama Economic Incentive Enchancement Act of 2007.
Chapter 9e - State Property Tax in Tax Increment Districts.
Chapter 9f - Rehabilitation of Historic Structures.
Chapter 10 - Sale of Land.
Chapter 11 - Subjects of Taxation and Date Taxes Due.
Chapter 12 - Licenses.
Chapter 13 - Minerals Severance Taxes.
Chapter 14 - Corporations.
Chapter 14a - Alabama Business Privilege and Corporation Shares Tax of 1999.
Chapter 14b - Certified Capital Company; Premium Tax Credit.
Chapter 15 - Estate and Inheritance Tax.
Chapter 15a - Generation-Skipping Transfer Tax.
Chapter 15b - Alabama Uniform Estate Tax Apportionment Act.
Chapter 16 - Financial Institution Excise Tax.
Chapter 17 - Gasoline and Other Motor Fuels; Lubricating Oils.
Chapter 17a - Drugs and Controlled Substances Excise Tax.
Chapter 18 - Income Taxes.
Chapter 19 - Motor Carrier Mileage Tax.
Chapter 20 - Oil and Gas.
Chapter 21 - Public Utilities.
Chapter 22 - Recordation Tax.
Chapter 23 - Sales and Use Taxes.
Chapter 24 - Securities Tax.
Chapter 25 - Tobacco Tax.
Chapter 25a - Tax on Gummed Cigarette Papers.
Chapter 26 - Transient Occupancy Tax.
Chapter 26a - Dog Race Track Pari-Mutuel Pool Tax.
Chapter 26b - Providers of Medical Services Privilege Tax.
Chapter 27 - Multistate Tax Compact.
Chapter 28 - Distribution of Payments Made in Lieu of Taxes.
Chapter 29 - Enforcement of Tax Laws.
Chapter 30 - Electronic Tax Return Filing Act.
Chapter 31 - Facilitating Business Rapid Response to Declared Disasters Act of 2014
Last modified: November 15, 2016