Code of Alabama - Title 40: Revenue and Taxation - Chapter 1 - General Provisions

• Section 40-1-1 Definitions
  For purposes of this title, and subject to additional definitions which are applicable to specific chapters or parts thereof, and unless the context otherwise requires,...
• Section 40-1-2 Lien for taxes - Generally
  (a) If any person liable to pay any tax, other than ad valorem taxes, neglects or refuses to pay the same the amount, including any...
• Section 40-1-3 Lien for taxes - Date of lien
  From and after October 1 of each year, when property becomes assessable the state shall have a lien upon each and every piece or parcel...
• Section 40-1-4 Lien for taxes - Preferred claim
  When a taxpayer makes a general assignment of his property for the payment of his debts or is declared a bankrupt, or when dead and...
• Section 40-1-5 Reports; remitting of payments
  (a) Whenever in this title a tax is payable to the Department of Revenue, or to the judge of probate or to any other officer...
• Section 40-1-7 Liability of agents for taxes
  When taxes are levied on the gross or net receipts of any person, company, corporation, or association doing business in this state by any agent,...
• Section 40-1-8 Liability of receivers and trustees
  Whenever a corporation, either foreign or domestic, is in receivership or trusteeship, the provisions of this title shall apply to the receiver or trustee thereof,...
• Section 40-1-9 Equalization of taxation of state and national banks
  No tax levied by the State of Alabama, whether upon property, franchise, income, or otherwise shall be levied upon or applicable to a bank chartered...
• Section 40-1-10 Duty of salaried officers as to disposition of fees collected
  In all counties where state officials are paid on a salary basis instead of a fee basis, all fees required under the terms of this...
• Section 40-1-13 Defense of actions involving revenue laws
  In any action against any officer for the refund of taxes or other action involving the revenue laws, the Attorney General or the district attorney...
• Section 40-1-14 Payment of court costs
  Any court costs taxed against the state shall be paid by the state and the various taxing subdivisions thereof in proportion to the amount of...
• Section 40-1-15 Execution sufficient warrant for levy
  Whenever any execution is issued by the Department of Revenue for the collection of any taxes assessed by it, such execution duly attested by the...
• Section 40-1-16 Copies of books, records, papers, etc., admitted in evidence
  In any action against any tax assessor, tax collector, judge of probate, or other officer charged with the performance of any duties under this title...
• Section 40-1-17 Judgment on verdict in favor of state against officers
  Upon a verdict being rendered in favor of the state in any action brought by the state against any officer charged with the collection of...
• Section 40-1-18 Falsely returning list of taxpayer as sworn to
  Any taxes assessor or deputy tax assessor who returns the tax list of any taxpayer as having been sworn to by such taxpayer, when in...
• Section 40-1-19 Bank officer failing to make, swear to, and deliver required statements
  Any president or cashier of any bank or banking association who willfully fails or refuses to make out, swear to, and deliver to the tax...
• Section 40-1-20 Taxing authorities acting as attorney for taxpayer
  It shall be unlawful for the Commissioner of Revenue or tax assessor, or any employee or deputy or agent of either to act as agent...
• Section 40-1-21 Access to books and records of revenue officers
  Any revenue officer of the state who refuses to allow the Department of Revenue, or the agents or deputies thereof, full and free access to...
• Section 40-1-22 Penalty for officers who neglect duty
  Any officer on whom any duty is imposed by the revenue law who fails or neglects to perform such duty, if there is no other...
• Section 40-1-23 Liability of officers for conversion
  Any probate judge, clerk of a court of record, register, sheriff, coroner, tax collector, county treasurer, trustee of public schools, notary public, constable, or other...
• Section 40-1-24 Duty of sheriff in selling property under execution, etc
  When any sheriff or other officer shall sell any property under execution or other process, or under any decree, judgment, or order of any court,...
• Section 40-1-25 Dealing in state securities
  Any tax collector or other person engaged in collecting the revenues of the state who buys, sells, or otherwise trades in state warrants, state certificates,...
• Section 40-1-26 Falsely and fraudulently procuring state warrants
  Any person who fraudulently obtains from the Comptroller under the provisions of this title any duplicate warrants upon the Treasury of the State or who...
• Section 40-1-27 Payment of taxes by lienors
  The holder of any lien on real or personal property may pay the tax thereon with interest and penalties and upon such payment shall be...
• Section 40-1-28 Impeachment of officers
  All officers provided for in this title may be impeached in the same manner and for the same cause provided for in the Constitution of...
• Section 40-1-29 Form of notices to taxpayers
  Whenever and wherever a notice is required by law to be given by the Department of Revenue, the Board of Equalization, the tax assessor or...
• Section 40-1-30 Notice required to be given by registered mail may be given by certified mail
  All notices now required to be mailed by the tax assessors, tax collectors, and boards of equalization of the several counties by registered mail may...
• Section 40-1-31 Distribution of revenues collected
  All revenues collected under the provisions of Sections 40-12-128, 40-12-310 through 40-12-319, 40-25-1 through 40-25-28 and 40-25-40 through 40-25-47 shall, after deduction of the cost...
• Section 40-1-31.1 Disposition of certain fees
  All of the fees provided for in Sections 40-4-5, 40-4-6, 40-5-14, 40-5-17, 40-7-19, 40-7-32, and 40-10-27, when collected, shall be refunded to the fund or...
• Section 40-1-31.2 Elimination of payments of less than five dollars to municipality; disposition of eliminated amounts
  All laws to the contrary notwithstanding, in all cases involving distribution of revenues to counties and municipalities, the state agency charged with the responsibility of...
• Section 40-1-32.1 Education Trust Fund Proration Prevention Act
  Repealed by Act 2011-003, p. 90, §7, effective March 11, 2011.
• Section 40-1-35 Enforcement of liability for taxes imposed by other states
  The courts of the State of Alabama shall recognize and enforce the liability for taxes lawfully imposed by the laws of any other state that...
• Section 40-1-37 Ratification of certain municipal or county elections as to levy of special taxes
  Every election heretofore held in any municipality or in any county on the question of the levy of a special tax for any purpose under...
• Section 40-1-38 Trial tax
  Repealed by Act 99-427, p. 759, §12, effective June 10, 1999.
• Section 40-1-39 Prompt returns, reports, payments, and settlements
  It shall be the duty of the Comptroller to see that the returns, reports, payments, and settlements required by law to be made by any...
• Section 40-1-40 Actions against officers
  It shall be the duty of the Comptroller to cause suit to be brought, in the name of the state, against any and all persons...
• Section 40-1-41 Correction of settlements of assessors
  When the Comptroller finds that he has failed to give any tax collector credit for commissions to which he is entitled, he is authorized to...
• Section 40-1-42 Overpayments into State Treasury
  The Comptroller must draw his warrant on the State Treasurer in favor of any judge of probate, tax collector, county treasurer, clerk of the circuit...
• Section 40-1-43 Misuse of federal tax returns or information therefrom by state officers, employees, etc., or former employees or agents
  It shall be unlawful for any officer, employee, agent, or former employee or agent of the Department of Revenue to use a federal tax return,...
• Section 40-1-44 Interest on delinquent taxes and overpayments
  (a) Interest shall be added as provided herein to any tax or other amount due the department which is not paid by the due date....
• Section 40-1-45 Timely mailing treated as timely filing and paying
  (a) General rule. (1) DATE OF DELIVERY. If any return, claim, statement, or other document required to be filed, or any payment required to be...
• Section 40-1-46 Payment to certain certified appraisers, mappers, or tax administrators
  (a) Any appraiser, mapper, or tax administrator who successfully completes the Department of Revenue Professional Education and Training Program, and is awarded the designation "Alabama...
• Section 40-1-47 Investment of ad valorem taxes
  On and after October 1, 1988, all tax collectors, elected assistant tax collectors, revenue commissioners, license commissioners, and other officials charged with assessing and/or collecting...
• Section 40-1-48 Investment of ad valorem taxes - Use of special funds
  The special funds herein established shall be used and expended by the officials for which the funds are established by such officials requisitioning expenditures from...
• Section 40-1-49 Suspension of collection when costs exceed amounts collected
  (a) The Department of Revenue, by administrative rule, shall suspend the collection of a tax or fee which it is authorized to collect when the...
• Section 40-1-50 Reporting requirements of state agencies administering economic tax incentives
  (a) For the purpose of this section, the term economic tax incentive shall mean any tax credits, deductions, exemptions, abatements, preferential rates, or rebates given...

Last modified: May 3, 2021