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 9G - Alabama Reinvestment and Abatesment Act
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 29A - Alabama Tax Delinquency Amnesty Act
Chapter 29B - Alabama Tax Delinquency Amnesty Act of 2018
Chapter 30 - Electronic Tax Return Filing Act
Chapter 31 - Facilitating Business Rapid Response to Declared Disasters Act of 2014

Last modified: May 3, 2021