Code of Alabama - Title 40: Revenue and Taxation - Chapter 11 - Subjects of Taxation and Date Taxes Due

• Section 40-11-1 Enumeration of subjects of taxation
  (a) As used in this section the following terms shall have the meanings ascribed herein: (1) CONSTRUCTION PURPOSES. The normal and ordinary meaning of the...
• Section 40-11-2 Property and activities of United States and its agencies
  Property and activities of the United States and its agencies shall be taxable as other property and activities, except where the State of Alabama is...
• Section 40-11-3 Taxation of federal property where immunity waived, etc
  The property of the United States, its agencies, instrumentalities, or corporations organized under the laws of Congress, including any buildings which have or may hereafter...
• Section 40-11-4 When taxes become due and payable
  All taxes, unless otherwise provided by law, shall become due and payable on October 1 in each year, and shall become delinquent if not paid...
• Section 40-11-5 Taxes on dog race tracks; not retroactive; validity of prior exemptions; sales tax exemption for admission and handle
  (a) Effective September 25, 1986, in addition to all other taxes heretofore or hereafter levied by local or general law, all licensees or operators of...

Last modified: May 3, 2021