Code of Alabama - Title 40: Revenue and Taxation - Chapter 14 - Corporations

• Article 1 Admission of Foreign Corporations.
• Section 40-14-1 Qualification of foreign corporation
  Repealed by Act 99-665, 2nd Sp. Sess., § 9. As to effective date, see the Code Commissioner's Notes in the supplement.
• Section 40-14-2 Statement filed with Department of Revenue
  Repealed by Act 99-665, 2nd Sp. Sess., § 9. As to effective date, see the Code Commissioner's Notes in the supplement.
• Section 40-14-3 Payment of admission fee but once
  Repealed by Act 99-665, 2nd Sp. Sess., § 9. As to effective date, see the Code Commissioner's Notes in the supplement.
• Section 40-14-4 Qualification of foreign corporation to do business in state; payment of interest and penalties
  Repealed by Act 99-665, 2nd Sp. Sess., § 9. As to effective date, see the Code Commissioner's Notes in the supplement.
• Article 2 Permits.
• Section 40-14-21 Foreign corporations
  Repealed by Act 99-665, 2nd Sp. Sess., § 9. As to effective date, see the Code Commissioner's Notes in the supplement.
• Section 40-14-22 Domestic corporations
  Repealed by Act 99-665, 2nd Sp. Sess., § 9. As to effective date, see the Code Commissioner's Notes in the supplement.
• Section 40-14-23 How statements made
  Repealed by Act 99-665, 2nd Sp. Sess., § 9. As to effective date, see the Code Commissioner's Notes in the supplement.
• Article 3 Franchise Tax.
• Section 40-14-40 (Not Effective After December 31, 1999) Amount of levy on domestic corporations
  Every corporation organized under the laws of this state, except strictly benevolent, educational, or religious corporations, shall pay annually to the state an annual franchise...
• Section 40-14-41 (Not Effective After December 31, 1999) Levy on foreign corporations
  (a) Amount of levy. Every corporation organized under the laws of any other state, nation, or territory and doing business in this state, except strictly...
• Section 40-14-42 Corporations merged or consolidated
  Repealed by Act 99-665, 2nd Sp. Sess., § 9. As to effective date see the Code Commissioner's Notes in the supplement.
• Section 40-14-43 Remittance of tax
  Repealed by Act 99-665, 2nd Sp. Sess., § 9. As to effective date see the Code Commissioner's Notes in the code supplement..
• Section 40-14-44 Written Statement to Department of Revenue - Filing
  Repealed by Act 99-665, 2nd Sp. Sess., §9. As to effective date see the Code Commissioner's Notes in the code supplement.
• Section 40-14-46 One-half year tax
  Repealed by Act 99-665, 2nd Sp. Sess., § 9. As to effective date see the Code Commissioner's Notes in the code supplement.
• Section 40-14-47 Calendar year tax
  Repealed by Act 99-665, 2nd Sp. Sess., § 9. As to effective date see the Code Commissioner's Notes in the code supplement.
• Section 40-14-48 Reports to department to be made upon blanks
  Repealed by Act 99-665, 2nd Sp. Sess., § 9. As to effective date see the Code Commissioner's Notes in the code supplement.
• Section 40-14-49 Dissolution of corporations
  Repealed by Act 99-665, 2nd Sp. Sess., § 9. As to effective date see the Code Commissioner's Notes in the code supplement.
• Section 40-14-52 Does not affect privilege license tax
  Repealed by Act 99-665, 2nd Sp. Sess., § 9. As to effective date see the Code Commissioner's Notes in the code supplement.
• Section 40-14-53 Domestic corporations - Franchise tax return due within 10 days of incorporation
  Repealed by Act 99-665, 2nd Sp. Sess., §9. As to effective date see the Code Commissioner's Notes in the code supplement.
• Section 40-14-54 Foreign corporations - Franchise tax return due within 10 days of qualification
  Repealed by Act 99-665, 2nd Sp. Sess., §9. As to effective date see the Code Commissioner's Notes in the code supplement.
• Section 40-14-55 Money collected paid into Treasury
  Repealed by Act 99-665, 2nd Sp. Sess., § 9. As to effective date see the Code Commissioner's Notes in the code supplement.
• Section 40-14-56 Receivership or trusteeship
  Repealed by Act 99-665, 2nd Sp. Sess., § 9. As to effective date see the Code Commissioner's Notes in the code supplement.
• Section 40-14-58 Promulgation of rules and regulations to administer and enforce taxes
  Repealed by Act 99-665, 2nd Sp. Sess., § 9. As to effective date see the Code Commissioner's Notes in the code supplement.
• Article 4 Taxation of Corporate Shares of Stock.
• Section 40-14-70 Assessment and collection
  Repealed by Act 99-665, 2nd Sp. Sess., § 9. As to effective date see the Code Commissioner's Notes in the code supplement.
• Section 40-14-71.1 Issuance of conforming regulations by Department of Revenue
  Repealed by Act 99-665, 2nd Sp. Sess., § 9. As to effective date see the Code Commissioner's Notes in the code supplement.
• Section 40-14-72 How returns of corporations made; effect of failure to file returns
  Repealed by Act 99-665, 2nd Sp. Sess., § 9. As to effective date see the Code Commissioner's Notes in the code supplement.
• Section 40-14-73 Corporations paying tax need not file list of shareholders
  Repealed by Act 99-665, 2nd Sp. Sess., § 9. As to effective date see the Code Commissioner's Notes in the code supplement.
• Section 40-14-74 Provisions not applicable to exempted corporations
  Repealed by Act 99-665, 2nd Sp. Sess., § 9. As to effective date see the Code Commissioner's Notes in the code supplement.
• Article 5 Alabama S Corporations.

Last modified: May 3, 2021