Ala. Code § 40-29-115 — Alabama Code / Title 40 / Chapter 29 / Section 40-29-115
Section 40-29-115 Fraud and False Statements
Status: in_force

(a) Any person who:

(1) DECLARATION UNDER PENALTIES OF PERJURY. Willfully makes and subscribes any return, statement, or other document, which contains or is verified by a written declaration that it is made under the penalties of perjury, and which he does not believe to be true and correct as to every material matter; or

(2) AID or ASSISTANCE. Willfully aids or assists in, or procures, counsels, or advises the preparation or presentation under, or in connection with any matter arising under, the state revenue laws, of a return, affidavit, claim, or other document, which is fraudulent or is false as to any material matter, whether or not such falsity or fraud is with the knowledge or consent of the person authorized or required to present such return, affidavit, claim, or document; or

(3) FRAUDULENT BONDS, PERMITS, AND ENTRIES. Simulates or falsely or fraudulently executes or signs any bond, permit, entry, or other document required by the provisions of this title, or by any regulation made in pursuance thereof, or procures the same to be falsely or fraudulently executed, or advises, aids in, or connives at such execution thereof; or

(4) REMOVAL OR CONCEALMENT WITH INTENT TO DEFRAUD. Removes, deposits, or conceals, or is concerned in removing, depositing, or concealing, any goods or commodities for or in respect whereof any tax is or shall be imposed, or any property upon which levy is authorized by Section 40-29-23, with intent to evade or defeat the assessment or collection of any tax imposed by this title; shall be guilty of a felony and, upon conviction thereof, shall be fined not more than $100,000 ($500,000 in the case of a corporation), or imprisoned not more than three years, or both.

(b) It shall be unlawful for anyone to falsify or misrepresent the correct residence address of the owner or the correct address of the business location, of an automotive vehicle, truck trailer, trailer, semitrailer, or travel trailer with the intent to avoid municipal or county ad valorem, sales or use tax in any county or municipality in which the owner resides, or in which the business owner of such vehicle or trailer is subject to tax. Violation of this subsection shall be a Class C misdemeanor.
Ala. Code § 40-17-168.6 — Alabama Code / Title 40 / Chapter 17 / Section 40-17-168.6
Section 40-17-168.6 Refusal to Issue License; Appeal
Status: in_force

(a) The department may refuse to issue a license under this article if the applicant or a principal of the applicant has done any of the following:

(1) Had a compressed natural gas or liquefied natural gas license or registration issued by this state or another state cancelled for cause.

(2) Been convicted of any offense involving fraud or misrepresentation.

(3) Been convicted of any other offense that indicates that the applicant may not comply with this article if issued a license.

(b) The department may also refuse to issue a license if the applicant is in arrears to the state for any taxes or for other good cause shown.

(c) Any refusal by the department under this section to issue a license may be appealed to the Alabama Tax Tribunal under Chapter 2A.
Ala. Code § 40-17-122 — Alabama Code / Title 40 / Chapter 17 / Section 40-17-122
Section 40-17-122 Eligibility for Refund; Amount
Status: reserved

Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012.
Ala. Code § 40-9-32 — Alabama Code / Title 40 / Chapter 9 / Section 40-9-32
Section 40-9-32 Exemption of Shares in Corporations from Ad Valorem Tax
Status: in_force

Shares of stock in corporations or associations incorporated under the laws of this state or otherwise shall be exempt from ad valorem taxation in this state.
Ala. Code § 40-18-292 — Alabama Code / Title 40 / Chapter 18 / Section 40-18-292
Section 40-18-292 Legislative Findings
Status: reserved

REPEALED BY ACT 2023-546, EFFECTIVE DECEMBER 1, 2028 UNLESS EXTENDED BY AN ACT OF THE LEGISLATURE.

The Legislature finds and determines, in accordance with its goal, shared by Governor Robert Bentley, of achieving statistical full employment for Alabama’s citizens, that the Legislature intends to foster an optimal environment for job growth throughout the state.
Ala. Code § 40-18-156 — Alabama Code / Title 40 / Chapter 18 / Section 40-18-156
Section 40-18-156 Alabama Veterinary Medical Foundation for the Spay-Neuter Program
Status: in_force

(a) Each Alabama state individual income tax return form for the 2012 tax year and each year thereafter shall contain a designation which allows each individual taxpayer to designate a contribution to the Alabama Veterinary Medical Foundation for the Spay-Neuter Program.

(b) The Department of Revenue shall determine annually the total amount designated pursuant to subsection (a) for the foundation and shall deposit such amount, less costs of administration not to exceed five percent of revenue produced, to the Alabama Veterinary Medical Foundation.

(c) The Commissioner of the Department of Revenue is hereby authorized to prescribe and implement such forms, rules, and regulations as shall be necessary to implement and administer the provisions of this section.
Ala. Code § 40-25-11 — Alabama Code / Title 40 / Chapter 25 / Section 40-25-11
Section 40-25-11 Statements of Common Carriers, Contract Carriers, Buses, Etc. (Amended by Act 2026-50)
Status: in_force

AMENDED BY ACT 2026-50, EFFECTIVE OCTOBER 1, 2026. SEE ACT FOR REVISED LANGUAGE.

All common carriers, contract carriers, buses and trucks transporting tobacco products may be required under regulations to be prescribed by the Department of Revenue to transmit to the Department of Revenue a periodic statement of such consignments or deliveries of tobacco products showing date, point of origin, point of delivery and to whom delivered, and time of delivery, and all common carriers, buses or trucks shall permit examination by the Department of Revenue or its agents of their records relating to shipment or receipt of tobacco products. The common carriers, buses and trucks shall permit the examination and investigation of their records of shipment or receipts relating to tobacco products, when and wherever it is deemed advisable and necessary by the Department of Revenue or its agents in the enforcement of this article. Inspectors, stamp deputies and other duly authorized agents of the Department of Revenue, on proper identification from and authorization by the Department of Revenue, shall make such examination. Any person, firm, corporation, partnership or association of persons who refuses to transmit to the Department of Revenue the statements hereinabove provided for, or who refuses to permit the examination of his records by the Department of Revenue or its duly authorized agent, shall be guilty of a misdemeanor and upon conviction shall be punished by a fine of not less than $100 nor more than $500 for each such offense.
Ala. Code § 40-2A-8 — Alabama Code / Title 40 / Chapter 2A / Section 40-2A-8
Section 40-2A-8 Procedures Governing Denial or Revocation of Licenses, Permits, and Certificates of Title; Procedures for Contesting Other Acts or Failures to Act; Appeals
Status: in_force

(a) The department shall notify a taxpayer in writing of any act or proposed act or refusal to act concerning the denial or revocation of a license, permit, or certificate of title concerning which the taxpayer has any interest. The notice must be mailed by either first-class U.S. mail, U.S. mail with delivery confirmation, or certified U.S. mail to the taxpayer’s last known address. Any taxpayer aggrieved by any act or proposed act or refusal to act concerning the denial or revocation of a license, permit, or certificate of title by the department shall be entitled to file a notice of appeal from such act or proposed act or refusal to act with the Alabama Tax Tribunal. Such notice of appeal must be filed within 60 days of the date notice of such act or refusal to act is mailed to the taxpayer, and such appeal, if timely filed, shall proceed as herein provided for appeals to the Alabama Tax Tribunal.

(b) A taxpayer may elect, but is not required, to file a notice of appeal with the Alabama Tax Tribunal regarding a notice of proposed adjustment issued by the department affecting the taxpayer’s net operating loss deductions or carryovers for purposes of the taxes imposed by Chapters 16 and 18 of this title. The notice of appeal shall be filed within the time period prescribed in subsection (a), and the Alabama Tax Tribunal shall have jurisdiction to determine the amount of the taxpayer’s net operating loss deductions or carryovers for the tax periods in question.

(c) The department may proceed with the intended action if no appeal is filed by the taxpayer with the Alabama Tax Tribunal within the time allowed under subsection (a). If a designated agent has failed to provide the department with a bond and any qualifying license as provided in Section 32-8-34, the revocation of designated agent status by the department shall be effective immediately upon electronic notice through the system the designated agent uses to process applications for certificates of title or receipt of written notice of revocation, whether by U.S. mail or hand delivery. Otherwise, the revocation of a designated agent status shall be effective after the time for appeal under this section has expired. If a new or used motor vehicle dealer, motor vehicle wholesaler, motor vehicle reconditioner, or motor vehicle rebuilder licensee has failed to provide the department with or maintain the required bond or insurance, the revocation of the regulatory license shall be effective immediately upon electronic notice through the system the licensee uses to apply for or renew the regulatory license or upon written notice or revocation, whether by U.S. mail or hand delivery. Otherwise, the revocation of the regulatory license shall be effective after the time for appeal under this section has expired. The revocation of any motor vehicle certificate of title or license by the department shall not be final until either the titled owner and lien holder, if any, consent to the revocation or the time for filing an appeal to the Alabama Tax Tribunal has expired. The department may obtain an injunction in the appropriate circuit court at any time enjoining a licensee or designated agent from continuing to operate under a disputed license or designated agent authority, if the continued operation may cause substantial loss of revenue, would cause substantial harm to the state or public, or for such other good reason as determined by the circuit court. The department may suspend the designated agent’s access to process new applications for certificate of title until such time as any outstanding title applications not properly filed by the designated agent are properly filed with the department.

(d) This section shall not apply to the procedures governing assessments and refunds which are otherwise provided for by this chapter, or to intradepartmental personnel actions or any matter which is the subject of any action then pending in state or federal court, or to the collection of any liability due the department.

(e) A taxpayer may appeal any matter governed by this section in accordance with Section 40-2B-2(m) only after exhausting his or her appeal rights provided under this section. Any appeal must be from a final or appealable order issued by the Alabama Tax Tribunal.
Ala. Code § 40-10-181 — Alabama Code / Title 40 / Chapter 10 / Section 40-10-181
Section 40-10-181 Definitions
Status: in_force

For purposes of this article, the following terms shall have the following meanings:

(1) TAX COLLECTING OFFICIAL. The elected or appointed person responsible for collecting ad valorem taxes in a county.

(2) TAX LIEN. The perpetual first priority lien provided by Section 40-1-3 against any parcel of real property representing taxes assessed and levied against the property, together with interest, penalties, fees, and costs applicable by law to the taxes.

(3) TAX LIEN AUCTION. The public sale of all tax liens advertised under Section 40-10-182 and held no earlier than March 1 or later than June 15 of the current ad valorem tax year where the awarding of the tax lien certificate is based on the lowest interest rate bid on a tax lien.

(4) TAX LIEN SALE. The sale of an unsold tax lien by private sale between a tax collecting official and the purchaser of a tax lien under Section 40-10-199.

(5) UNIFORM PARCEL NUMBER. The unique parcel identification number assigned to the parcel of property for ad valorem tax purposes based on the tax lien date of the current tax year.
Ala. Code § 40-17-168.17 — Alabama Code / Title 40 / Chapter 17 / Section 40-17-168.17
Section 40-17-168.17 Criminal Penalties
Status: in_force

(a) Any person who willfully does any of the following is guilty of a Class A misdemeanor, but shall be fined not less than five thousand dollars ($5,000) nor more than twenty-five thousand dollars ($25,000):

(1) Fails to obtain a license as required by this article prior to engaging in an activity for which a license is required.

(2) Fails to pay to this state no more than 30 days after the date the tax is due the tax levied by this article.

(3) Makes a false statement on an application, return, ticket, invoice, statement, or any other document required under this article.

(4) Fails to file no more than 30 days after it is due any return required by this article.

(5) Fails to maintain any record required by this article.

(6) Makes a false statement in an application for a refund.

(7) Fails to make required disclosure of the correct amount of compressed natural gas or liquefied natural gas sold or used in this state.

(8) Dispenses into the supply tank of a motor vehicle any compressed natural gas or liquefied natural gas on which tax levied by this article has not been paid.

(b) Any person who willfully does any of the following with the intent to either evade or circumvent the tax levied by this article or assists any other person in efforts to evade or circumvent the tax shall be guilty of a Class C felony, but shall be fined not less than twenty-five thousand dollars ($25,000) nor more than fifty thousand dollars ($50,000):

(1) Fails to pay compressed natural gas or liquefied natural gas taxes and diverts the tax proceeds for other purposes.

(2) As a licensee or the agent or representative of a licensee, converts or attempts to convert compressed natural gas or liquefied natural gas tax proceeds for the use of the licensee or the licensee’s agent or representative, with the intent to defraud the state.

(3) Collects compressed natural gas or liquefied natural gas taxes when not authorized or licensed by the department to do so.

(4) Conspires with any other person or persons to engage in an act, plan, or scheme to defraud this state of compressed natural gas or liquefied natural gas tax proceeds.

(5) Fails to remit to the department any tax levied pursuant to this article if the person has added, or represented that he or she has added, the tax to the sales price for the compressed natural gas or liquefied natural gas and has collected the amount of the tax.

(c) Each offense under this section is subject to a separate criminal penalty.
Ala. Code § 40-7-46 — Alabama Code / Title 40 / Chapter 7 / Section 40-7-46
Section 40-7-46 Appeals - Notice
Status: in_force

Any taxpayer desiring to appeal under Section 40-7-45 shall file with the officer, board, or commission, or some member thereof, a notice in writing that he appeals to the circuit court, together with a bond in the sum of $100, with at least one solvent surety, payable to the State of Alabama, conditioned to prosecute such appeal to effect and, upon failure so to do, to pay all costs and damages which may be adjudged against him by the circuit court on such appeal; the bond to be approved by the probate judge or circuit clerk of the county.
Ala. Code § 40-26B-4 — Alabama Code / Title 40 / Chapter 26B / Section 40-26B-4
Section 40-26B-4 Filing of Statement; Penalty
Status: in_force

(a) On or before the twentieth of each month, beginning with November 1991, every pharmaceutical provider subject to this article shall file with the department a statement under penalty of perjury on forms prescribed by the department, showing the total number of prescriptions filled or refilled by said provider for the previous month, the taxes due under this article and such other reasonable and necessary information as the department, after consultation with the Alabama Medicaid Agency and adoption of appropriate rules or regulations, may require for the proper enforcement of the provisions of this article. At the time of filing such monthly statement such provider shall pay to the department the amount of taxes shown to be due.

When the total tax for which any pharmaceutical provider liable under this article does not exceed $10 for any month, a quarterly return and remittance in lieu of the monthly returns may be made on or before the twentieth day of the month next succeeding the end of the quarter for which the tax is due when specially authorized by the department and under such rules and regulations as may be prescribed.

(b) Any pharmaceutical provider that fails to pay the taxes levied by this article within the time required by this article shall pay, in addition to the tax, a penalty of 10 percent of the amount of tax due, together with interest thereon at the rate prescribed by Section 40-1-44, such penalty and interest to be assessed and collected as part of the taxes. Provided, however, the department, if a good and sufficient reason is shown, may waive or remit the penalty of 10 percent or a portion thereof. If payment is not received by the last day of the month, the department shall notify the Alabama Medicaid Agency which shall determine whether the pharmaceutical provider is a Medicaid provider, and if so, shall withhold the payment, interest and penalty due from any reimbursement due said provider under the Medicaid Program. The taxes levied by this article shall constitute a debt due the State of Alabama and may be collected by civil action in addition to the methods provided in this article. The department is empowered to assess, file tax liens and collect the taxes levied by this article, as prescribed in this title.
Ala. Code § 40-12-206 — Alabama Code / Title 40 / Chapter 12 / Section 40-12-206
Section 40-12-206 Exchange of Information with Other States
Status: reserved

Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012.
Ala. Code § 40-9-5 — Alabama Code / Title 40 / Chapter 9 / Section 40-9-5
Section 40-9-5 Manufacturers of Calcium Cyanamide, Aluminum or Aluminum Products
Status: in_force

All factories and manufacture plants manufacturing calcium cyanamide (lime nitrogen), aluminum or aluminum products shall be exempted from state, county and municipal taxation for 10 years after the beginning of the construction of such plant or factory. The exemption provided herein shall apply solely to the factory or plant and to the personal property used therein or connected therewith in the manufacturing of said articles, but shall not apply to the land upon which such factory or plant is located.
Ala. Code § 40-21-13 — Alabama Code / Title 40 / Chapter 21 / Section 40-21-13
Section 40-21-13 Total Length of Railroad Lines
Status: in_force

Every railroad company shall, in addition to the foregoing requirements, show in each statement made by it the total length of all lines of said company, whether within or outside of this state.
Ala. Code § 40-3-11 — Alabama Code / Title 40 / Chapter 3 / Section 40-3-11
Section 40-3-11 Cost of Inventory - to Be Prorated
Status: in_force

The county commission of all such counties shall have the power and authority to provide for the payment of the cost and expenses of such inventories and to prorate such cost and expenses between the county, the state, each municipality, the county board of education, and each city board of education in the county, such proration to be approximately in the proportion that the revenue received by the state, the county, such municipalities, and such boards of education, respectively, bears to the total amount of ad valorem taxes collected in the county. When the board of equalization or like boards or agencies, with final authority to fix the value of property for the purposes of taxation of any such county shall provide for the taking of any such inventory and appraisal, the Comptroller, subject to the approval of the Governor, shall have the authority to pay the state’s pro rata thereof, and each municipality and each board of education in such county shall have authority to pay its pro rata of said cost and expenses, and the county governing body shall have authority to provide for the payment of the county’s pro rata thereof; provided, that the failure of either the state or any of said municipalities or boards of education to provide for the payment of their pro rata portion of said cost and expenses shall not prevent the county, or any of the other governmental bodies or agencies mentioned herein, continuing such inventory and appraisal and paying the entire cost thereof, upon such terms as may be agreed upon between the county and such other governmental bodies or agencies.
Ala. Code § 40-17-144 — Alabama Code / Title 40 / Chapter 17 / Section 40-17-144
Section 40-17-144 Penalty for False Statements
Status: in_force

Any person who willfully and knowingly makes a false statement orally or in writing or in the form of a receipt for the sale of motor fuel, for the purpose of obtaining or attempting to obtain or to assist any other person, partnership or corporation to obtain or attempt to obtain a credit or refund or reduction of liability for taxes under this article, shall be guilty of a misdemeanor.
Ala. Code § 40-14B-9 — Alabama Code / Title 40 / Chapter 14B / Section 40-14B-9
Section 40-14B-9 Renewal Fee
Status: in_force

(a) Not later than January 31 of each year, each certified capital company shall pay a nonrefundable renewal fee of five thousand dollars ($5,000) to the Alabama Development Office. If a certified capital company fails to pay its renewal fee on or before that date, the company must pay, in addition to the renewal fee, a late fee of five thousand dollars ($5,000) to continue its certification.

(b) Notwithstanding subsection (a), a renewal fee is not required within six months of the date on which the company’s certification is issued pursuant to Section 40-14B-3.
Ala. Code § 40-9-25.7 — Alabama Code / Title 40 / Chapter 9 / Section 40-9-25.7
Section 40-9-25.7 Franklin Memorial Clinic, Inc
Status: in_force

The Franklin Memorial Clinic, Inc., is exempted from paying any municipal gross receipts taxes and municipal business license taxes.
Ala. Code § 40-17-362.1 — Alabama Code / Title 40 / Chapter 17 / Section 40-17-362.1
Section 40-17-362.1 Use of Motor Fuel Taxes for Road and Bridge Purposes; Exceptions
Status: in_force

Except for those taxes on motor fuels that are levied or that may be levied by a county or municipality pursuant to a local law or general law of local application that is in effect on August 1, 2023, all taxes on motor fuels, as defined in Section 40-17-322, whether called an excise tax, license tax, or otherwise, levied by a municipality or county after August 1, 2023, may be used only for the cost of administering the tax; the cost of construction, reconstruction, maintenance, mass transit, and repair of roads, bridges, and rights-of-ways; cost of traffic regulation; and the cost of enforcing traffic and motor vehicle laws.
Ala. Code § 40-12-292 — Alabama Code / Title 40 / Chapter 12 / Section 40-12-292
Section 40-12-292 Replacement of Defaced, Lost or Destroyed Plates or Tags
Status: in_force

Should any license plates or tags issued pursuant to this division be defaced, lost or destroyed, the owner may apply for a replacement in the same manner as prescribed by law for the replacement of regular motor vehicle license plates and tags.
Ala. Code § 40-1-1 — Alabama Code / Title 40 / Chapter 1 / Section 40-1-1
Section 40-1-1 Definitions
Status: in_force

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, the following terms shall have the respective meanings ascribed by this section:

(1) BLIND PERSONS. All persons who have a vision with adjusted glasses suitable to the eye or to the individual not greater than what is known as 20/200 vision.

(2) FORM. This term shall be synonymous with the term “Return.”

(3) INCOMPETENT VETERAN. Any veteran who has been rated totally and permanently disabled by reason of insanity by the veterans’ bureau and for whom a guardian has been appointed under the provisions of Sections 26-9-2 through 26-9-18.

(4) IMPROVEMENTS. All buildings, structures, walls, fences, and any other things erected upon or affixed to the land.

(5) MERCHANT. All persons, partnerships, trustees, receivers, corporations or other entities engaged in trading or dealing in any kind of goods, wares, or merchandise.

(6) MASCULINE GENDER. All words importing the masculine gender shall also apply to females.

(7) MONEY. Coins and paper currency of the United States of America used as a circulating medium of exchange.

(8) PERSON. Any individual, association, estate, trust, partnership, corporation, or other entity of any kind.

(9) PERSONAL PROPERTY. All things other than real property.

(10) PLURAL NUMBER. All words in the plural number shall apply to single individuals in all cases in which the spirit and intent of this title require it.

(11) PRESENT TENSE. All words importing the present tense shall also apply to the future.

(12) PROPERTY. Real and personal property.

(13) REAL PROPERTY. Land and all things thereunto pertaining, all structures, and all things annexed or attached thereto which would pass to a vendee by the conveyance of the land or property.

(14) RETURN. Information submitted in a form allowed by the Department of Revenue for the reporting of tax liabilities or payments, and other reports required by the department. A tax return must identify the taxpayer as prescribed by regulation and must include other information required by the department.

(15) SIGNATURE. A unique mark, process, or verification as allowed by regulation of the Department of Revenue identifying the natural person, natural persons or agent of a taxpayer or the person responsible for the preparation of the tax return or other document. Nothing in this definition shall be construed to make a paid preparer responsible for the tax liability of the taxpayer as identified by the return through signature.

(16) VALUE. The fair and reasonable market value of property, estimated at the price which the property would bring at a fair voluntary sale.
Ala. Code § 40-18-59 — Alabama Code / Title 40 / Chapter 18 / Section 40-18-59
Section 40-18-59 Additional Appropriations
Status: in_force

In addition to all other appropriations heretofore or hereinafter made, there is hereby appropriated to the Department of Revenue for the fiscal year ending September 30, 2000, such amount as is reasonably required to offset its conversion costs as a first charge against the revenues from the tax levied by Act 99-664. For all subsequent years, there shall be appropriated to the Department of Revenue as a first charge against the revenues from the tax levied by Act 99-664 an amount that will offset its actual costs in the administration and regulation of this tax.
Ala. Code § 40-13-5 — Alabama Code / Title 40 / Chapter 13 / Section 40-13-5
Section 40-13-5 Deposit of Proceeds; Disbursement and Appropriation of Funds
Status: in_force

(a) The entire proceeds from the privilege or license tax levied by Section 40-13-2 shall be deposited in the State Treasury to the credit of the Alabama State Docks Bulk Handling Facility Trust Fund. The proceeds from the special handling charge provided for by Act No. 2306 of the 1971 Regular Session of the Legislature shall be deposited in the State Treasury to the credit of a fund to be created and known as the Special Handling Charge Fund.

(b) The amounts deposited into such funds shall be disbursed and are hereby appropriated to the extent necessary for such purpose, to pay at their respective maturities, or to redeem under the terms thereof, principal of and interest on any revenue bonds that may at any time be issued pursuant to authorization and any statute adopted at the 1971 Regular Session of the Alabama Legislature or at any other legislative session prior thereto for the purpose of constructing any seaport facility; provided, that amounts deposited into the Special Handling Charge Fund shall be first expended to the extent necessary for such purposes before any amounts are drawn from the Alabama State Docks Bulk Handling Facility Trust Fund.

(c) From the balance remaining in the Special Handling Charge Fund during each fiscal year there is hereby appropriated and there shall be paid by the State Treasurer into a reserve fund or funds established for the bonds until there is on deposit an amount equal to the maximum principal and interest becoming due on the bonds in any one year; to the extent that the balance remaining in the Special Handling Charge Fund is inadequate to fully fund the reserve fund, the reserve fund shall be funded from the Alabama State Docks Bulk Handling Facility Trust Fund.

(d) The balance thereafter remaining in the Alabama State Docks Bulk Handling Facility Trust Fund during each fiscal year shall be transferred as provided by Section 40-13-6.

(e) The balance, if any, in the Special Handling Charge Fund is hereby appropriated and shall be used by the State Treasurer to pay, at his discretion, principal and interest on the bonds in future years or to redeem portions of the bonds.
Ala. Code § 40-9C-2 — Alabama Code / Title 40 / Chapter 9C / Section 40-9C-2
Section 40-9C-2 Legislative Findings
Status: reserved

REPEALED BY ACT 2023-546, EFFECTIVE DECEMBER 1, 2028 UNLESS EXTENDED BY AN ACT OF THE LEGISLATURE.

The Legislature recognizes the importance of recovering and reusing previously utilized property to the well-being of the people of the state. The Legislature also recognizes that in some cases additional incentives are required to succeed in recovering brownfield sites and therefore intends to allow county and municipal governments to provide substantial tax incentives as an inducement to recovering land pursuant to Chapter 30E, beginning with Section 22-30E-1, of Title 22, the Alabama Land Recycling and Economic Redevelopment Act.
Ala. Code § 40-10-160 — Alabama Code / Title 40 / Chapter 10 / Section 40-10-160
Section 40-10-160 When Taxpayer Entitled to Recover
Status: in_force

Any taxpayer who through any mistake, or by reason of any double assessment, or by any error in the assessment or collection of taxes, or other error, has paid taxes that were not due upon the property of such taxpayer shall be entitled, upon making proof of such payment to the satisfaction of the Comptroller, to have such taxes refunded to him if application shall be made therefor, as hereinafter provided, within two years from the date of such payment.
Ala. Code § 40-1-2 — Alabama Code / Title 40 / Chapter 1 / Section 40-1-2
Section 40-1-2 Lien for Taxes - Generally
Status: in_force

(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 interest, penalty, additional amount, or addition to such tax, together with any costs which may accrue in addition thereto, shall be a lien in favor of the State of Alabama upon all property and the rights to property, real or personal, belonging to such person. Unless another date is specifically fixed by law, the lien shall arise at the time the assessment list, return therefor or the payment thereof, as the case may be, was due to have been filed with or made to the Department of Revenue or other agency of the state or county and shall continue until the liability for such amount is satisfied or becomes unenforceable by reason of the lapse of time.

(b) Such lien shall not be valid against any mortgagee, purchaser in the usual course of trade, or conventional judgment creditor with an actual money judgment of some court until after the time a notice thereof has been filed by the Department of Revenue or other agency of the state or county in the office of the judge of probate of the county in which such property, real or personal, is located, but the recordation thereof as to any other person, receiver, trustee, creditor, or committee shall not be required.

(c) The Department of Revenue or other agency of the state or county with whom the assessment list, return or to whom the payment of the tax was due to have been made or paid may file in the office of the judge of probate of any county in this state a certificate which shall show the agency of the state filing the same, the amount and kind of the tax for which a lien is claimed, including any interest, penalty, additional amount, or addition to such tax, together with any costs that may have accrued in addition thereto, the names of all persons against whose property a lien for such tax is claimed and the date of the said notice. Any error in the certificate of the amount shall not invalidate the lien for the amount actually due. If the taxpayer shall file with the Department of Revenue a bond in double the amount of the lien filed, with surety or sureties satisfactory to the Commissioner of Revenue, such surety or sureties to be either a surety company authorized to do business in Alabama or such individual resident property owners, not less than three in number, as are recommended by the judge of probate of the county in which the notice of lien is recorded, conditioned to pay all such tax, interest, penalty, additional amount, or addition to such tax, together with any costs which may accrue in addition thereto as may be assessed against the taxpayer, principal in said bond, the Commissioner of Revenue, upon approving the same, may withdraw or cancel said certificate of lien filed under the provisions of this section, and, upon a determination that the said taxpayer owes any of said taxes to the state, the assessment (judgment) therefor shall be entered against said taxpayer and the surety or sureties on said bond; and, if not paid within 30 days from the date of said final assessment (judgment), then execution shall issue therefor against said principal and the surety or sureties on said bond. If the bond hereinabove provided for is not given and approved by the said commissioner, and a final assessment (judgment) is entered against said taxpayer and he duly and legally appeals therefrom within the time and in the manner provided for by this title, the Commissioner of Revenue may cancel or withdraw from record said certificate of lien.

(d) Such certificate shall be indexed and recorded under the same provision of law of this state relating to the filing and recording of certificate of judgment, without cost, but no acknowledgment or probate of such certificate shall be required.
Ala. Code § 40-26B-10 — Alabama Code / Title 40 / Chapter 26B / Section 40-26B-10
Section 40-26B-10 Creation and Imposition of Tax
Status: reserved

REPEALED IN THE 2016 FIRST SPECIAL SESSION BY ACT 2016-452 EFFECTIVE AUGUST 1, 2016. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT.
Ala. Code § 40-12-108 — Alabama Code / Title 40 / Chapter 12 / Section 40-12-108
Section 40-12-108 Golf, Miniature Golf, Etc., Courses
Status: in_force

Each person operating a golf course or courses where the game of golf, miniature golf, or a similar game is played, either indoors or out, where a charge is made, shall pay the following license tax: Iin towns and cities of 500 and not exceeding 10,000 inhabitants, or within 10 miles of the city limits thereof, $10 for each golf course and $5 for each table or course where miniature golf or a similar game is played; in towns or cities of over 10,000 and not exceeding 35,000 inhabitants, or within 10 miles of the city limits thereof, $20 for each golf course and $10 for each table or course where miniature golf or a similar game is played; in cities having more than 35,000 inhabitants, or within 10 miles of the city limits thereof, $40 for each golf course and $15 for each table or course where miniature golf or a similar game is played; and in all other places, whether incorporated or not, for each golf course $5 and for each table or course where miniature golf or a similar game is played, $2.50. This section shall not apply to municipally owned and operated golf courses or tables, nor to regularly organized clubs or other private organizations maintaining and operating a golf course or tables for the use of its members only.
Ala. Code § 40-23-205 — Alabama Code / Title 40 / Chapter 23 / Section 40-23-205
Section 40-23-205 Funding
Status: in_force

The Legislature shall appropriate such funds from the general funds of the State of Alabama as necessary for the reasonable and necessary expenses of the commission, including the implementation and administration of programs developed pursuant to this division.
Ala. Code § 40-18-221 — Alabama Code / Title 40 / Chapter 18 / Section 40-18-221
Section 40-18-221 Department to Promulgate and Issue Rules and Regulations
Status: reserved

REPEALED BY ACT 2023-546, EFFECTIVE DECEMBER 1, 2028 UNLESS EXTENDED BY AN ACT OF THE LEGISLATURE.

The Department of Revenue shall promulgate and issue rules and regulations to implement and administer this article.
Ala. Code § 40-2-20 — Alabama Code / Title 40 / Chapter 2 / Section 40-2-20
Section 40-2-20 Witnesses - Incriminating Testimony; Perjury
Status: in_force

No witness shall be excused from attending or testifying or from producing books, papers, records, accounts, and other documents before the department or in obedience to the subpoena issued by or in the name of the department on the ground or for the reason that the testimony, documentary or otherwise, required of him may tend to incriminate him or subject him to penalty or forfeiture. But no person shall be prosecuted or subject to any penalty or forfeiture for or on account of any transaction, matter, or thing concerning which he may testify or produce evidence, documentary or otherwise, before the commission or in obedience to its subpoena, but no person so testifying shall be exempt from prosecution and punishment for perjury committed in so testifying.
Ala. Code § 40-6A-7 — Alabama Code / Title 40 / Chapter 6A / Section 40-6A-7
Section 40-6A-7 Manner of Payment of Fees, Etc., Due Prior to Conversion from Fee to Salary Basis
Status: in_force

Any fees, commissions, allowances, or other compensation due to officials who are converted from a fee basis to a salary basis hereunder, which have been fully earned but remain unpaid on May 4, 1982, shall be paid to such officials in the same manner as such fees, commissions, allowances, or other compensation was paid to them prior to May 4, 1982.
Ala. Code § 40-12-110 — Alabama Code / Title 40 / Chapter 12 / Section 40-12-110
Section 40-12-110 Hide, Fur, Etc., Dealers
Status: in_force

Each person dealing in hides or furs, whether principal business or not, shall pay the following license tax: In counties of 100,000 inhabitants or over, $25; in counties of 40,000 inhabitants and less than 100,000 inhabitants, $20; and in counties of less than 40,000 inhabitants, $15. The license herein fixed shall not apply to persons dealing in cattle, sheep, goat, or horse hides.
Ala. Code § 40-18-209 — Alabama Code / Title 40 / Chapter 18 / Section 40-18-209
Section 40-18-209 Availability of Tariff Credit on Pass-Through Basis
Status: reserved

REPEALED IN THE 2015 REGULAR SESSION BY ACT 2015-27 EFFECTIVE JULY 2, 2015.
Ala. Code § 40-18-443 — Alabama Code / Title 40 / Chapter 18 / Section 40-18-443
Section 40-18-443 (Effective for Tax Returns Due on or After January 1, 2018) Requirements of Taxpayers
Status: in_force

No person may provide tax preparation services for Alabama income tax returns, unless an IRS issued Preparer Tax Identification Number is provided by such preparer when submitting a return and signing as a paid preparer.
Ala. Code § 40-2-65 — Alabama Code / Title 40 / Chapter 2 / Section 40-2-65
Section 40-2-65 To Devote Entire Time to Department; Duties Generally
Status: in_force

The legal counsel and assistant counsel shall devote all their time to the Department of Revenue and shall not, during their incumbency in office, engage in the private practice of law.

Such legal counsel shall confer with and advise the Commissioner of Revenue on matters relating to taxation. He shall furnish either verbal or written opinions when requested by the commissioner on questions relating to taxation and to tax laws, but such opinions shall not have the force and effect of official opinions of the Attorney General unless approved by the Attorney General. Such legal counsel shall appear for the state in all matters, in litigation of the state involving taxation, both civil and criminal, when authorized to do so by the commissioner and the Attorney General.
Ala. Code § 40-7-55 — Alabama Code / Title 40 / Chapter 7 / Section 40-7-55
Section 40-7-55 Short Form Tax Return; Itemized Listings
Status: in_force

(a) Prior to October 1, 2014, the Department of Revenue shall design a non-itemized business personal property tax return short form “short form tax return” which, at the taxpayer’s option, may be utilized for reporting total taxable tangible business personal property assets with original acquisition costs equal to or less than ten thousand dollars ($10,000) under the provisions of this article and any rules promulgated by the department related thereto. Any taxpaying entity utilizing the short form return agrees to a business personal property tax liability for that applicable tax year that is based upon taxable tangible business personal property assets valued at ten thousand dollars ($10,000), and that the submission of such short form return by the taxpayer is a declaration to the county assessing official or other applicable agency that the property is to be valued at ten thousand dollars ($10,000) for all taxable tangible business personal property assets.

(b) Effective October 1, 2014, and subject to the provisions of this article, any taxpaying entity required to file a business personal property tax return with a county assessing official or other applicable agency may file the short form tax return if: (1) the taxpayer has previously filed with the county assessing official or other applicable agency an itemized business personal property tax return in which the total original acquisition cost of all the taxpaying entity’s taxable tangible business personal property assets resulted in a total amount equal to or less than ten thousand dollars ($10,000); and (2) the taxpayer’s total original acquisition cost of all taxable tangible business personal property assets for the current tax year results in the taxpaying entity’s total amount of taxable tangible business personal property assets being equal to or less than ten thousand dollars ($10,000). The tax liability for any taxpayer filing the short form tax return shall be calculated by the county assessing official or other applicable agency based upon a value of ten thousand dollars ($10,000), and otherwise in accordance with subsection (a).

(c) Once a taxpaying entity has filed a business personal property tax return which includes a detailed itemized listing of all taxable tangible business personal property assets with the county assessing official or other applicable agency as required in subsection (b)(1), the taxpayer may file the short form tax return in each consecutive year that the total original acquisition cost of all taxable tangible business personal property assets remains equal to or less than ten thousand dollars ($10,000).

(d) In the event the total original acquisition cost of all the taxpayer’s taxable tangible business personal property assets exceeds ten thousand dollars ($10,000), the taxpayer shall be required to file a business personal property tax return which includes an itemized listing of all taxable tangible business personal property assets with the county assessing official or other applicable agency as otherwise required by law and shall pay taxes calculated based upon the assets itemized in the tax return.

(e) All short form tax returns shall be subject to audit by the appropriate county assessing official or other applicable agency, in the discretion of such official or agency. Such an audit may include the requirement that the taxpaying entity provide an itemized listing of all taxable tangible business personal property. Additionally, any taxpayer who knowingly submits a false or incorrect short form tax return shall be subject to penalties equaling 50 percent of any additional taxes owed. Further, any relevant and otherwise applicable state or local laws providing for penalties, fines, or fees for violations of tax return filings shall have full effect under the tax returns applicable to this article and shall not be limited or abrogated by any provision hereunder.
Ala. Code § 40-17-77 — Alabama Code / Title 40 / Chapter 17 / Section 40-17-77
Section 40-17-77 Effective Date of Census
Status: reserved

Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012.
Ala. Code § 40-12-193 — Alabama Code / Title 40 / Chapter 12 / Section 40-12-193
Section 40-12-193 Filing Fee
Status: reserved

Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012.
Ala. Code § 40-23-30 — Alabama Code / Title 40 / Chapter 23 / Section 40-23-30
Section 40-23-30 Administration and Enforcement of Division; Appointment, Etc., of Agents, Etc
Status: in_force

The administration of this division is vested in and shall be exercised by the Department of Revenue, except as otherwise herein provided, and the enforcement of any of the provisions of this division in any of the courts of the state shall be under the jurisdiction and supervision of the department, and the department may require the assistance of, and act through the district attorney and the Attorney General of the state, and any legal counsel of the Department of Revenue.

The department shall appoint as needed such agents, clerks and stenographers as may be necessary to enforce provisions of this division under the provisions of the merit system, who shall perform such duties as may be required, and such duly appointed and qualified agents are authorized to act for the department as it may direct and as is authorized by law.

Before entering upon the duties of their office, all agents of the department for the administration of the sales tax shall execute to the State of Alabama a bond, to be approved by the Governor, in the amount of $5,000, for the faithful performance of their duties.
Ala. Code § 40-12-263 — Alabama Code / Title 40 / Chapter 12 / Section 40-12-263
Section 40-12-263 Registration of Certain Commercial Vehicles Owned by Nonresidents Prohibited
Status: in_force

No truck, semitrailer truck, road tractor, or other like motor vehicle used for hire or for commercial purposes which is owned by a nonresident of this state shall be registered in this state except as may be otherwise provided in or authorized or required by Section 40-12-262. Every person, firm, or corporation who applies for the registration of a truck, semitrailer truck, road tractor, or other like motor vehicle used for hire or for commercial purposes shall be required by the judge of probate or commissioner of licenses to state in writing under oath his name and address and whether the vehicle is owned by a resident or by a nonresident of this state. Any person who knowingly makes a false statement in applying for the registration of a motor vehicle pursuant to this section is guilty of a misdemeanor and upon conviction shall be punished as prescribed by law.
Ala. Code § 40-14B-15 — Alabama Code / Title 40 / Chapter 14B / Section 40-14B-15
Section 40-14B-15 Vested Premium Tax Credit - Claim
Status: in_force

(a) A premium tax credit allocation claim must be prepared and executed by a certified investor on a form provided by the Alabama Development Office. The certified capital company must file the claim with the Alabama Development Office not later than October 1, 2002. The premium tax credit allocation claim form must include an affidavit of the certified investor under which the certified investor becomes legally bound and irrevocably committed to make an investment of certified capital in a certified capital company in the amount allocated even if the amount allocated is less than the amount of the claim, subject only to the receipt of an allocation under Section 40-14B-19.

(b) A certified investor may not claim a premium tax credit under Section 40-14B-16 for an investment that has not been funded, even if the certified investor has committed to fund the investment.
Ala. Code § 40-18-240 — Alabama Code / Title 40 / Chapter 18 / Section 40-18-240
Section 40-18-240 Definitions
Status: reserved

REPEALED IN THE 2015 REGULAR SESSION BY ACT 2015-27 EFFECTIVE JULY 2, 2015.
Ala. Code § 40-11-6 — Alabama Code / Title 40 / Chapter 11 / Section 40-11-6
Section 40-11-6 Valuation and Assessment of Certain Aircraft
Status: in_force

(a) Effective October 1, 2022, all airplanes, airships, and other aircrafts listed in Section 40-11-1 shall be valued and assessed by the Department of Revenue.

(b) The Department of Revenue may adopt rules for the implementation and administration of this section.
Ala. Code § 40-12-308 — Alabama Code / Title 40 / Chapter 12 / Section 40-12-308
Section 40-12-308 Registration Fees; License Plate
Status: in_force

(a) A motor vehicle registered through the FORT system shall only be subject to the annual license taxes and registration fees imposed by and levied under Chapter 6 of Title 32 and Chapter 12 of this title and shall be issued a license plate pursuant to Section 32-6-710.

(b)(1) The transfer of a motor vehicle registration and license plate shall be subject to the provisions of Section 40-12-260 and rules adopted under that section.

(2) The replacement of a motor vehicle license plate shall be subject to Section 40-12-265 and rules adopted under that section.

(c) This division shall not be construed to invalidate subsection (b) of Section 40-12-252.
Ala. Code § 40-18-250 — Alabama Code / Title 40 / Chapter 18 / Section 40-18-250
Section 40-18-250 Administration of Article
Status: reserved

REPEALED IN THE 2015 REGULAR SESSION BY ACT 2015-27 EFFECTIVE JULY 2, 2015.
Ala. Code § 40-14-47 — Alabama Code / Title 40 / Chapter 14 / Section 40-14-47
Section 40-14-47 Calendar Year Tax
Status: reserved

Repealed by Act 99-665, 2nd Sp. Sess., &sect; 9. As to effective date see the Code Commissioner’s Notes in the code supplement.
Ala. Code § 40-17-120 — Alabama Code / Title 40 / Chapter 17 / Section 40-17-120
Section 40-17-120 “Gasoline” Defined
Status: reserved

Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012.
Ala. Code § 40-2-9 — Alabama Code / Title 40 / Chapter 2 / Section 40-2-9
Section 40-2-9 Traveling Expenses - Prepayment for Employees Traveling Outside State
Status: in_force

The Department of Revenue is hereby authorized to prepay to employees of the department an amount of money to be determined by the Commissioner of Revenue to pay necessary travel expenses for such employees on authorized official state business outside the State of Alabama. Such payment shall be made in accordance with rules and regulations promulgated by the Commissioner of Revenue and approved by the Governor and the Chief Examiner of Public Accounts. No traveler shall have expenses prepaid in excess of four thousand dollars ($4,000) for any one period of travel, nor shall the expenses so prepaid exceed twenty thousand dollars ($20,000) in the aggregate for all travelers at any time.

The Department of Examiners of Public Accounts shall examine the expenditure of funds used in accordance with this section annually and report its findings to the Legislative Committee on Public Accounts.
Ala. Code § 40-12-375 — Alabama Code / Title 40 / Chapter 12 / Section 40-12-375
Section 40-12-375 Corporations, Associations and Partnerships; Certain Veterans Not Exempt
Status: in_force

No exemption under the provisions of this division shall be allowed any corporation or association. As to partnerships, the exemption shall be allowed a partnership only when each partner thereof individually would be entitled to an exemption hereunder. However, an individual entitled to an exemption shall not be denied it by reason of being a member of a partnership in those cases when the licenses are required of the individual members of a partnership and not of the partnership as such.

Any veteran whose property, both real and personal, is valued at $7,000 or more or whose net annual income is $3,000 or more shall not be granted the exemption provided herein, but shall be granted an exemption of $15 on his licenses from each city, county and state.
Ala. Code § 40-17-13 — Alabama Code / Title 40 / Chapter 17 / Section 40-17-13
Section 40-17-13 Disposition of Proceeds of Tax
Status: reserved

Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012.
Ala. Code § 40-18-212 — Alabama Code / Title 40 / Chapter 18 / Section 40-18-212
Section 40-18-212 Annual Report
Status: reserved

REPEALED IN THE 2015 REGULAR SESSION BY ACT 2015-27 EFFECTIVE JULY 2, 2015.
Ala. Code § 40-15-17 — Alabama Code / Title 40 / Chapter 15 / Section 40-15-17
Section 40-15-17 Property Outside of State
Status: in_force

In the event that the estate of any decedent taxable hereunder shall include property situated outside of the state, the proportion of the federal estate tax leviable hereunder against or in respect to the property of the estate subject to the tax imposed hereby shall be that proportion which the property of the estate within or subject to the tax jurisdiction bears to the gross value of the estate of the decedent not so subject to taxation.
Ala. Code § 40-12-191 — Alabama Code / Title 40 / Chapter 12 / Section 40-12-191
Section 40-12-191 Required; Application
Status: reserved

Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012.
Ala. Code § 40-2A-2 — Alabama Code / Title 40 / Chapter 2A / Section 40-2A-2
Section 40-2A-2 Legislative Intent; Scope; Exclusiveness
Status: in_force

(1) LEGISLATIVE INTENT.

a. The legislative intent of this chapter is to provide equitable and uniform procedures for the operation of the department and for all taxpayers when dealing with the department. This chapter is intended as a minimum procedural code and the department may grant or adopt additional procedures not inconsistent with this chapter. This chapter shall be liberally construed to allow substantial justice.

b. The provisions of this chapter shall be complementary and in addition to all other provisions of law. In the event of any conflict between the provisions of this chapter and those of any other specific statutory provisions contained in other chapters of this title, or of any other title, it is hereby declared to be the legislative intent that, to the extent such other specific provisions are inconsistent with or different from the provisions of this chapter, the provisions of this chapter shall prevail.

(2) SCOPE. The provisions contained herein shall govern all matters administered by the department except as otherwise provided by law or by agreement entered into pursuant to lawful authority. However, nothing herein shall be construed to apply to the assessment of ad valorem taxes on real or personal property which is administered by the various counties of the State of Alabama, except that the determination and assessment of value of property of public utilities under Chapter 21 of this title, and the determination and assessment of value of corporate shares of stock under Article 4 of Chapter 14 of this title shall be governed by the procedures set forth in this chapter.

(3) PROCEDURES EXCLUSIVE. The department shall not be subject to the declaratory judgment, declaratory ruling, or contested case provisions of the Alabama Administrative Procedure Act, Chapter 22 of Title 41.
Ala. Code § 40-15A-14 — Alabama Code / Title 40 / Chapter 15A / Section 40-15A-14
Section 40-15A-14 Property Outside of State
Status: in_force

The Department of Revenue is hereby granted authority to issue regulations setting forth how an allocation of the tax imposed by this chapter shall be made in the event property subject to tax hereunder shall also be subject to a generation-skipping transfer tax in another state.
Ala. Code § 40-18-371 — Alabama Code / Title 40 / Chapter 18 / Section 40-18-371
Section 40-18-371 Requirements for Receipt of Incentives
Status: in_force

For a company to receive one or both of the jobs act incentives provided in this article, all of the following shall occur:

(1) There must be a qualifying project predominantly conducting an activity specified in Section 40-18-372(1);

(2) The qualifying project shall create at least the number of new jobs specified in Section 40-18-372(2);

(3) The company proposing the qualifying project must be an approved company, as provided in Section 40-18-373;

(4) The approved company and the Governor must enter into a project agreement, as provided in Section 40-18-374;

(5) If the incentivized company is allowed a jobs credit, the proof of wages actually paid shall have been delivered and certified, as provided in Section 40-18-375; and

(6) If the incentivized company is allowed an investment credit, the proof of capital actually invested shall have been delivered and certified, as provided in Section 40-18-376.
Ala. Code § 40-6A-1 — Alabama Code / Title 40 / Chapter 6A / Section 40-6A-1
Section 40-6A-1 Legislative Intent
Status: in_force

The Legislature recognizes the necessity of an equitable, fair, and efficiently administered ad valorem tax program to the revenue producing functions of government, both state and local, and it further recognizes that since the implementation of statewide reappraisal of property and the equalization of ad valorem taxes in this state, the complexity and burden on the officials charged with assessing and collecting such taxes has greatly increased. Likewise, great disparity has developed among the various counties of this state in both the adequacy of compensation of such officials and the distribution of the cost of administering the ad valorem tax program among the various agencies and funds receiving such taxes. Therefore, in order to secure the services of competent officials in all counties of this state to administer the ad valorem tax program and to fairly distribute the burden of funding the costs of such program, it is the intent of this chapter to establish an equitable, minimum basis of compensation of such officials and distribution of the costs of administering such program.
Ala. Code § 40-17-384 — Alabama Code / Title 40 / Chapter 17 / Section 40-17-384
Section 40-17-384 Construction of Article
Status: in_force

Nothing in this article shall be construed to authorize the Department of Revenue to impose fees on the local taxing jurisdictions or their designees for the maintenance or operation of the system.
Ala. Code § 40-5-13 — Alabama Code / Title 40 / Chapter 5 / Section 40-5-13
Section 40-5-13 Payment When Parcels of Real Estate Listed Separately
Status: in_force

THIS SECTION WAS AMENDED BY ACT 2021-515 IN THE 2021 REGULAR SESSION, EFFECTIVE OCTOBER 1, 2021. TO SEE THE AMENDED VERSION, SEE THE VERSION LABELED PENDING.

Any person listing for assessment more than one piece or parcel of real property which has been listed and valued separately may pay taxes on any one or more of said pieces; provided, that he shall first pay taxes on all personal property listed by him in said assessment.
Ala. Code § 40-17-168.1 — Alabama Code / Title 40 / Chapter 17 / Section 40-17-168.1
Section 40-17-168.1 Definitions
Status: in_force

For the purposes of this article, the following terms shall have the following meanings:

(1) COMMISSIONER. The Commissioner of the Department of Revenue.

(2) COMPRESSED NATURAL GAS or CNG. Natural gas compressed to a pressure at or above 200-248 bar (i.e., 2900-3600 pounds per square inch) and stored in high-pressure containers and used as a fuel for natural gas-powered vehicles.

(3) DEPARTMENT. The Department of Revenue.

(4) DIESEL GALLON EQUIVALENT or DGE or DIESEL-EQUIVALENT GALLON or DEG. The amount of alternative fuel it takes to equal the energy content of one liquid gallon of diesel fuel. The term is a measure for consumers to compare the energy content of competing fuels against diesel fuel and is 6.059 pounds of liquefied natural gas for one gallon of diesel fuel unless the National Conference for Weights and Measures establishes standards for converting liquefied natural gas to a gallon of diesel fuel at which time such standard conversion shall be used.

(5) FLEET PRODUCER OF CNG/LNG. Any person, entity, or business producing CNG or LNG for use in one or more vehicles designed to be operated on the public roads and highways that are owned and operated as a unit for commercial purposes.

(6) GASOLINE GALLON EQUIVALENT or GGE or GASOLINE-EQUIVALENT GALLON or GEG. The amount of alternative fuel it takes to equal the energy content of one liquid gallon of gasoline. The term is a measure for consumers to compare the energy content of competing fuels against gasoline and is 5.66 pounds of compressed natural gas or 126.67 cubic feet for one gallon of gasoline unless the National Conference for Weights and Measures establishes standards for converting compressed natural gas to a gallon of gasoline at which time such standard conversion shall be used.

(7) LIQUEFIED NATURAL GAS or LNG. Natural gas that has been liquefied by reducing its temperature to -260 degrees Fahrenheit at atmospheric pressure.

(8) NATURAL GAS. A gaseous mixture of hydrocarbon compounds, the primary one being methane.

(9) PERSONAL PRODUCER OF CNG. Any individual producing and using CNG as a fuel in a personal vehicle used for noncommercial purposes.

(10) PUBLIC SELLER OF CNG/LNG. Any person operating a service station or other retail outlet engaged in the selling of CNG or LNG to the ultimate consumer for use in a vehicle designed to be operated on public roads and highways.
Ala. Code § 40-2-2 — Alabama Code / Title 40 / Chapter 2 / Section 40-2-2
Section 40-2-2 Employment of Secretary and Other Employees; Payment of Expenses Generally
Status: in_force

The Department of Revenue may employ a secretary and such other persons as experts, engineers, stenographers, clerks, or assistants as may be necessary for the performance of the duties which may be required of said department subject to the provisions of the Merit System. All compensation for the expenses of said department shall be paid out of the appropriation made for the annual expenses of the Department of Revenue or out of the fund or funds out of which said expenses are properly payable upon warrants drawn by the Comptroller upon said fund or funds.
Ala. Code § 40-10-12 — Alabama Code / Title 40 / Chapter 10 / Section 40-10-12
Section 40-10-12 Notice of Sale
Status: in_force

Immediately at the end of any term of court at which any decree for sales of real estate for the payment of taxes is rendered, or as soon thereafter as practicable, the tax collector shall proceed to enforce such decree by sales of real estate ordered to be sold, and to this end shall give notice for 30 days before the day of sale, by publication for three successive weeks in some newspaper published in the county, or at least three weeks before the day of sale shall post a notice at the courthouse of his county and at some public place in the precinct in which the real estate is situated that at the time specified therein he will proceed to sell such real estate separately, describing such portions as are embraced in each decree and stating the amount for which each decree was rendered (without stating the items of which said decree is composed) and the person against whom the taxes embraced in such decree were assessed or, if assessed to “owner unknown,” stating that fact.
Ala. Code § 40-23-197.1 — Alabama Code / Title 40 / Chapter 23 / Section 40-23-197.1
Section 40-23-197.1 Distributions of Simplified Sellers Use Tax Proceeds
Status: in_force

Notwithstanding the provisions of Section 40-23-197, the department may initiate monthly distributions of the proceeds from the simplified sellers use tax paid to counties and municipalities.
Ala. Code § 40-18-208 — Alabama Code / Title 40 / Chapter 18 / Section 40-18-208
Section 40-18-208 Recommendation and Approval; Notice of Tariff Credit
Status: reserved

REPEALED IN THE 2015 REGULAR SESSION BY ACT 2015-27 EFFECTIVE JULY 2, 2015.
Ala. Code § 40-16-1.3 — Alabama Code / Title 40 / Chapter 16 / Section 40-16-1.3
Section 40-16-1.3 Net Income of Credit Unions
Status: in_force

(a) With respect to credit unions only, net income means financial statement income which is the final net income amount, total revenue less total expenses, calculated for financial statement purposes and reported to the Internal Revenue Service as a tax exempt organization and to the Alabama Credit Union Administration (ACUA) or other government regulatory authority as appropriate, less the subtractions specified in subsection (b) and as allocated and apportioned to Alabama according to rules adopted by the Department of Revenue pursuant to Section 40-16-4.

(b) Subtractions. The following items shall be subtracted from financial statement income for purposes of computing the net income of a credit union under this chapter:

(1) Dividends received from other credit unions and credit union service organizations as defined by federal law and the regulations of the National Credit Union Administration.

(2) Reasonable additions to regular reserves as defined by the Capital Preservation Plan approved by each credit union’s Board of Directors annually and accepted by the ACUA pursuant to ACUA regulations pertaining to Capital Preservation Plans. Upon withdrawal or reduction of such reserves the amount withdrawn or reduced shall be included in the calculation of taxable income for the tax year in which the withdrawal occurs. Provided that, direct transfers between reserve accounts, including the allowance for loan losses, that are not included in the calculation of net income shall not be includible in the calculation of taxable income.

(c) Nothing in this section shall be construed to allow:

(1) Any item to be deducted more than once.

(2) A deduction for any item that is excluded from income.

(3) Any item to be included in the Alabama net income of more than one taxpayer.

(d) No assessments of Financial Institution Excise Tax shall be entered or issued and no refunds shall be granted or paid for tax years ending on or before January 1, 2021, to adjust the amounts subtracted from net income of credit unions for additions to reserves, as previously provided in this section. Further, such amount included in any assessment entered prior to January 1, 2021, shall be void and unenforceable and shall be withdrawn or dismissed with prejudice by the department, and any such refund petitions filed prior to January 1, 2021, shall be denied by the department.
Ala. Code § 40-22-12 — Alabama Code / Title 40 / Chapter 22 / Section 40-22-12
Section 40-22-12 Tax Upon Recording Transfer of Instrument Recorded by Exempt Institution - Construction of Sections 40-22-6 through 40-22-11
Status: in_force

Sections 40-22-6 through 40-22-11 are remedial and shall be liberally construed. If any section or provision of such sections is held to be void or unconstitutional, such holding shall not affect the validity of any other provisions of such sections.
Ala. Code § 40-18-151 — Alabama Code / Title 40 / Chapter 18 / Section 40-18-151
Section 40-18-151 Alliance for the Mentally Ill of Alabama and Mental Health Consumers of Alabama - Contribution Designation
Status: reserved

Repealed by Act 2006-503, p. 1145, §2, effective for tax years beginning after December 31, 2005.
Ala. Code § 40-20-33 — Alabama Code / Title 40 / Chapter 20 / Section 40-20-33
Section 40-20-33 When and by Whom Tax Payable; Effect of Nonpayment
Status: reserved

Such tax shall be payable by the grantee or grantees named or the beneficiary or real party in interest under such lease, deed, conveyance, transfer, assignment or other writing; except, that as to any exception or reservation creating any such interest the same shall be payable by the grantor or grantors in such instrument. Said tax shall be due and payable upon the filing of such instrument for record. Any probate judge who accepts or records such an instrument upon which the tax is not paid to him in the amount required herein shall be liable to the county for the amount of tax shown to have been due upon the instrument. The amount shall likewise constitute a lien upon the interest so conveyed, reserved or accepted by such instrument, collectible as are other delinquent taxes due the county. If an insufficient amount is paid by such tax, the filing and recording of the instrument shall nevertheless be good and valid for all purposes as now provided by statute and shall be a valid exemption from ad valorem taxes.

The probate judge shall collect the said tax, shall duly record the instrument and make the hereinafter required notation of tax payment.
Ala. Code § 40-12-55 — Alabama Code / Title 40 / Chapter 12 / Section 40-12-55
Section 40-12-55 Automobile Storage Garages
Status: in_force

For each garage where a charge is made for the storage of motor vehicles there shall be a license tax of $2 for each 1,000 square feet or fraction thereof up to 50,000 square feet. On each 1,000 square feet or fraction thereof in excess of 50,000 square feet, the license tax shall be $1 on each additional square footage of space.
Ala. Code § 40-18-170 — Alabama Code / Title 40 / Chapter 18 / Section 40-18-170
Section 40-18-170 Circumstances Under Which Corporation Treated as Partnership; “Two-Percent Shareholder” Defined
Status: in_force

For purposes of applying the provisions of this chapter which relate to employee fringe benefits, the Alabama S corporation shall be treated as a partnership, and any two-percent shareholder of the Alabama S corporation shall be treated as a partner of such partnership. The term “two-percent shareholder” means any person who owns, or is considered as owning in accordance with 26 U.S.C. §318, as in effect from time to time, on any day during the taxable year of the Alabama S corporation more than two percent of the outstanding stock of such corporation or stock possessing more than two percent of the total combined voting power of all stock of such corporation.
Ala. Code § 40-21-6 — Alabama Code / Title 40 / Chapter 21 / Section 40-21-6
Section 40-21-6 Factors to Be Considered in Determining True Value of Entire Property
Status: in_force

Insofar as the other evidence and information adduced before said department does not make it appear to said department improper or unjust for it to do so, the said department shall, in fixing the true value of the entire property, tangible and intangible, of any company, corporation, association or individual embraced within the provisions of this title, consider as a factor the average net earnings, averaged over a period of five years, and also take as a basis therefor the aggregate average market value or true value for the preceding year of all its shares of stock and add thereto the average market or true value for the preceding year of its entire indebtedness secured by any mortgage, lien or other charge upon its property and assets, and the sum or sums so produced shall be treated and considered a factor in ascertaining the true value of said entire property, tangible and intangible, for purpose of ad valorem taxation. The department may likewise consider the value of the individual units and items of property and the sum of the values of such units or items.
Ala. Code § 40-19-2 — Alabama Code / Title 40 / Chapter 19 / Section 40-19-2
Section 40-19-2 To Whom Tax Paid; Motor Carrier Fund, Exemptions
Status: in_force

(a) The mileage tax required under the provisions of this chapter to be paid by the contract carriers and common carriers, subject to the provisions of this chapter, to the state as compensation for use of the public highways of the state shall be paid to the Department of Revenue as required under this chapter. All said mileage taxes, fees, and penalties collected by the Department of Revenue shall be paid into the Treasury upon receipt thereof and shall be kept separate and apart by the Treasurer in said fund, to be known as the Motor Carrier Fund.

(b) All tour buses are exempt from the tax imposed by this chapter.

(c) All vehicles used as a “chartered party” vehicle and used in support of a “charter party” contract in compliance with International Registration Plan (IRP), requirements shall be exempt from the tax imposed by this chapter when used in support of a charter party contract.
Ala. Code § 40-12-104 — Alabama Code / Title 40 / Chapter 12 / Section 40-12-104
Section 40-12-104 Fortunetellers, Palmists, Clairvoyants, Etc
Status: in_force

Each fortuneteller, palmist, clairvoyant, astrologer, phrenologist, or crystal gazer, where any fee is charged directly or indirectly or any gratuity is accepted, shall pay a license tax of $40.
Ala. Code § 40-12-242.2 — Alabama Code / Title 40 / Chapter 12 / Section 40-12-242.2
Section 40-12-242.2 License Taxes and Registration Fees-Electirc Low-Speed Vehicles
Status: in_force

(a) Notwithstanding Section 40-12-242(b)(1), effective January 1, 2022, the additional annual license tax and registration fee shall be fifty dollars ($50) for each electric low-speed vehicle registered and operated on the public highways of this state. The term electric low-speed vehicle as used in this section shall be defined in the same manner as in 49 C.F.R. § 571.3.

(b) The additional annual license tax and registration fee provided in this section shall be distributed pursuant to Section 40-12-242.1.

(c) The Department of Revenue may adopt rules for the implementation and administration of this section.
Ala. Code § 40-18-291 — Alabama Code / Title 40 / Chapter 18 / Section 40-18-291
Section 40-18-291 Definitions
Status: reserved

REPEALED BY ACT 2023-546, EFFECTIVE DECEMBER 1, 2028 UNLESS EXTENDED BY AN ACT OF THE LEGISLATURE.

For purposes of this article, a small business is defined as a business that employs 50 or fewer employees on the effective date of this act.
Ala. Code § 40-12-197 — Alabama Code / Title 40 / Chapter 12 / Section 40-12-197
Section 40-12-197 Reports and Payments Upon Discontinuance or Transfer of Business
Status: reserved

Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012.
Ala. Code § 40-18-39.1 — Alabama Code / Title 40 / Chapter 18 / Section 40-18-39.1
Section 40-18-39.1 Business Interest Expense Deduction Limitations
Status: in_force

(a) For a tax year in which the business interest expense deduction of the taxpayer, or of any federal consolidated return group of which the taxpayer is a member, is not limited pursuant to 26 U.S.C. § 163(j) on the federal income tax return for the tax year, the taxpayer shall not be subject to a limitation on the taxpayer’s business interest expense deduction other than the limitation provided in Section 40-18-35(b) for interest expense with a related member.

(b)(1) For a tax year in which the business interest expense deduction of the taxpayer, or of any federal consolidated return group of which the taxpayer is a member, is limited pursuant to 26 U.S.C. § 163(j) on the federal income tax return for the tax year, the taxpayer shall calculate the business interest expense deduction limitation under 26 U.S.C. § 163(j), for purposes of computing Alabama taxable income, on a separate-entity basis, or in the case of the members of an Alabama affiliated group, as defined in Section 40-18-39(b)(1), which files an Alabama consolidated return as defined in Section 40-18-39(b)(2), on the basis of the Alabama consolidated return group.

(2) The gross receipts test under 26 U.S.C. § 163(j)(3) shall apply to each separate entity which is subject to Alabama income tax, or in the case of an Alabama affiliated group, as defined in Section 40-18-39(b)(1), which files an Alabama consolidated return as defined in Section 40-18-39(b)(2), to the Alabama consolidated return group.

(3) The limitation provided in subsection (a) will apply before the application of the limitation provided in Section 40-18-35(b) for interest expense with a related member. For purposes of the limitation provided in Section 40-18-35(b), the net interest deduction limitation calculated under this subsection shall be allocated on a pro rata basis to the interest income recipients. Any resulting interest expense carryforward shall also be allocated on a pro rata basis to the interest income recipients. In any tax year in which a taxpayer deducts business interest expense on its federal tax return, or the tax return of the federal consolidated group of which it is a member, which was carried forward from a previous tax year and which is also subject to the add back provisions for interest expense with a related member under Section 40-18-35(b), the taxpayer shall apply Section 40-18-35(b) to the amount of the interest expense carried forward in addition to the amount accrued or incurred in the current tax year. Taxpayers that determine their business interest expense deduction pursuant to this subsection shall submit to the Department of Revenue the appropriate forms, schedules, and statements needed in order to confirm the business interest expense deduction was calculated correctly.

(4) A taxpayer with nonbusiness income or nonbusiness interest expense shall allocate nonbusiness interest expense to nonbusiness income and shall calculate a limit on the business interest expense deduction associated with nonbusiness income and nonbusiness interest expense on a pro rata basis. Nonbusiness interest expense shall be assigned to nonbusiness income and shall only be allowed to reduce nonbusiness income.
Ala. Code § 40-7-91 — Alabama Code / Title 40 / Chapter 7 / Section 40-7-91
Section 40-7-91 Legislative Intent
Status: in_force

It is the intention of the Legislature by the passage of this division to authorize each county in the state to finance, by the sale and issuance of interest-bearing warrants of such county, the payment of all or part of the costs of the appraisal of property in such county that is required by the provisions of Division 1 of this article. This division shall be liberally construed in conformity with the said intention.
Ala. Code § 40-25-29 — Alabama Code / Title 40 / Chapter 25 / Section 40-25-29
Section 40-25-29 Basis of Tax Levy on Cigarettes or Heated Tobacco Products
Status: in_force

Any excise, license, privilege, or other tax levied on the sale of cigarettes or heated tobacco products by any county or municipal government within the State of Alabama shall be levied on the basis of a millage rate per cigarette or per single-use consumable unit of heated tobacco product, in a manner similar to the method of specifying the tax levied on cigarettes or heated tobacco products by Section 40-25-2(a), except where such taxing authority has levied a per package tax on cigarettes without any distinction as to the amount of cigarettes or heated tobacco products per package. This provision does not specify or limit the rate or amount of tax which may be levied on cigarettes or heated tobacco products by such county or municipal government. This provision is not to be construed as limiting or extending the taxing authority of any county or municipal government but rather this section specifies the manner in which such taxing authority may be exercised by the county or municipal government for the protection of the tax revenues accruing to the state and said county or municipal government, and for the protection of the public welfare, health, peace and morals of the people of this state.
Ala. Code § 40-25-9 — Alabama Code / Title 40 / Chapter 25 / Section 40-25-9
Section 40-25-9 Procedure When Goods Are Confiscated
Status: in_force

In all cases of seizure of any goods, wares, merchandise, or other property hereafter made as being subject to forfeiture under provisions of this article:

(1) The officer or person making the seizure shall cause a list containing a particular description of the goods, wares, merchandise or other property seized to be prepared in duplicate. The list shall be properly attested by the officer.

(2) The Department of Revenue shall then proceed to post a notice for three weeks on its web site describing the articles and stating the time and place and cause of their seizure and requiring any person claiming them to appear and make such claim in writing within 30 days from the date of the first posting of such notice.

(3) Any person claiming the goods, wares or merchandise or other property so seized as contraband within the time specified in the notice may file with the Department of Revenue a claim in writing, stating the person’s interest in the articles seized and may execute a bond to the Department of Revenue in a penal sum equal to double the value of the goods so seized, but in no case shall the bond be less than the sum of $200, with sureties to be approved by the clerk of the circuit court in the county in which the goods are seized, conditioned that in the case of condemnation of the articles so seized, the obligors shall pay to the Department of Revenue the full value of the goods so seized and all costs and expenses of the proceedings to obtain such condemnation, including a reasonable attorney’s fee. And upon the delivery of such bond to the Department of Revenue, it shall transmit the same with the duplicate list or description of the goods seized to the district attorney of the circuit in which such seizure was made, and the district attorney shall file a complaint in the circuit court of the county where the seizure was made to secure the forfeiture of the goods, wares, merchandise or other property. Upon the filing of the bond, the goods shall be delivered to the claimant pending the outcome of the case; provided, that the claimant must purchase the proper stamps to be affixed to each article of tobacco before the goods are delivered to the claimant by the Department of Revenue.

(4) If no claim is interposed and no bond given within the time above specified, such goods, wares, merchandise or other property shall be forfeited without further proceedings and the same shall be destroyed, if tobacco goods, or sold at auction, if a vehicle. The proceeds of sale when received by the Department of Revenue shall be turned in to the Treasury as other revenues are required by law to be turned in. The proceedings against goods, merchandise or other property pursuant to the provisions of this article shall be considered as proceedings in rem unless otherwise provided. Should the Department of Revenue have to resort to the courts for collection of the tax due and assessed, no advertisement shall be made and the confiscated tobaccos may be held as evidence pending the results of court action.
Ala. Code § 40-26B-74 — Alabama Code / Title 40 / Chapter 26B / Section 40-26B-74
Section 40-26B-74 Private Hospital Assessment
Status: reserved

(a) Privately operated hospitals shall pay the assessment imposed under this article.

(b) If any exemption from the assessment is adjudged to be unconstitutional or otherwise invalid, this article shall be automatically repealed by the finding of unconstitutionality or invalidity.
Ala. Code § 40-9I-1 — Alabama Code / Title 40 / Chapter 9I / Section 40-9I-1
Section 40-9I-1 (Effective June 1, 2026) Portions of Noneducational Ad Valorem Tax and Construction Related Transaction Tax Unabated
Status: in_force

Upon the granting of an abatement pursuant to Section 40-9B-4 or 40-9G-2 during the applicable exemption period:

(1) One mill of the state’s abated noneducational ad valorem taxes shall be unabated. The local tax collecting official shall collect 1.0 mill of the state noneducational ad valorem taxes that otherwise could have been abated and remit the amount collected to the State Comptroller for deposit into the Alabama Development Fund.

(2) Three-quarters of one percent of the state construction related transaction taxes on private use industrial property shall be unabated. The Department of Revenue shall collect the unabated rate on sales of private use industrial property which was previously subject to abatement and shall deposit such funds directly to the Alabama Development Fund.
Ala. Code § 40-12-418 — Alabama Code / Title 40 / Chapter 12 / Section 40-12-418
Section 40-12-418 Other Licenses Not Required
Status: in_force

An automotive dismantler and parts recycler may, as an end result of the conduct of his principal business, accumulate hulks and parts and may scrap such hulks and parts without first obtaining a separate license as a scrap processor or as a junk dealer. A licensed automotive dismantler and parts recycler shall not be required to obtain a separate license as an automobile dealer, an automobile accessory dealer, an automobile garage, or shop or a storage garage or yard to engage in the business of an automotive dismantler and parts recycler as set forth in this article.
Ala. Code § 40-12-118 — Alabama Code / Title 40 / Chapter 12 / Section 40-12-118
Section 40-12-118 Laundries
Status: in_force

Each person, firm or corporation who operates what is commonly known as a power or steam laundry shall pay the following license tax: In cities and towns of 35,000 inhabitants and over, $60; in cities and towns of less than 35,000 and not less than 15,000 inhabitants, $30; in cities and towns of less than 15,000 and not less than 5,000 inhabitants, $15; and in all other places, whether incorporated or not, $10. Self-service laundries or concerns commonly known as launderettes shall pay a license tax of 25 percent of the power or steam laundry license. Each laundry operated by hand power shall pay a license tax of $10; provided, that no license shall be required of a person commonly known as a “washwoman.” Hotels which operate laundries exclusively for their own guests shall pay a license tax of 25 percent of the foregoing enumerated amounts for power or steam laundries. A person not having a place of business within the State of Alabama where such work is actually performed shall pay a license tax of $25 for the reception or collection of laundry.
Ala. Code § 40-15-2 — Alabama Code / Title 40 / Chapter 15 / Section 40-15-2
Section 40-15-2 Amount of Tax
Status: in_force

Subject to the exception hereinafter stated, there is hereby levied and imposed upon all net estates passing by will, devise or under the intestate laws of the State of Alabama, or otherwise, which are lawfully subject to the imposition of an estate tax by the State of Alabama, a tax equal to the full amount of state tax permissible when levied by and paid to the State of Alabama as a credit or deduction in computing any federal estate tax payable by such estate according to the act of Congress in effect, on the date of the death of the decedent, taxing such estate with respect to the items subject to taxation in Alabama. The tax hereby imposed shall not exceed in the aggregate amounts which may by any law of the United States be allowed to be credited against or deducted from such federal estate tax. The estate tax hereby levied shall be levied only so long as and during the time an inheritance or estate tax is enforced by the United States against Alabama inheritances or estates and shall only be exercised or enforced to the extent of absorbing the amount of any deduction or credit which may be permitted by the laws of the United States now existing or hereafter enacted to be claimed by reason thereof as a deduction or credit against such similar tax of the United States applicable to Alabama inheritances or estates. The rates of taxation, the definition of “net estate” and the methods of arriving thereat shall be as provided in such act of Congress.
Ala. Code § 40-9-6 — Alabama Code / Title 40 / Chapter 9 / Section 40-9-6
Section 40-9-6 Personal Property Stored for Shipment Outside of State
Status: in_force

(a) In addition to the persons and property exempt from ad valorem taxation as prescribed in Section 40-9-1, the following property shall also be exempt from state, county and municipal ad valorem taxation and shall be deemed to have acquired no situs in this state for purposes of ad valorem taxation: All personal property which is consigned to or stored in a public or private warehouse or other storage facility for the purpose of shipment to a destination outside this state, whether final destination is specified when transportation begins or afterwards, for a period not exceeding 36 months following such consignment or storage. Such property shall not be deprived of such exemption because while in the warehouse or storage facility the property is assembled, disassembled, bound, joined, divided, cut, broken in bulk, labeled, relabeled, repackaged or otherwise processed or fabricated. No exemptions shall be allowed under this section for any such property which was exempt from ad valorem taxation pursuant to this section in any prior exemption period.

(b) It is hereby declared to be the policy of this state, through the exemption of the aforementioned property from ad valorem taxation, to encourage the development of the State of Alabama as a distribution center.

(c) All property claimed to be exempt under this section shall be designated “in transit” upon the books and records of the warehouse or storage area wherein the same is located. The records shall include a full, true and correct inventory of all such property together with the date of receipt or completion of process or manufacture, date of withdrawal, point of origin and, if known, the point of ultimate destination of the property. Such books and records shall at all times be open to inspection of all taxing authorities of this state and any political subdivisions thereof.
Ala. Code § 40-5-3 — Alabama Code / Title 40 / Chapter 5 / Section 40-5-3
Section 40-5-3 Bonds
Status: in_force

Before assuming office, the tax collecting official shall execute a bond in duplicate with a surety company authorized to do business in Alabama, payable to the State of Alabama, in an amount to be determined for every county by the Comptroller. The amount of the bond for each tax collecting official shall be set at the beginning of his or her elected or appointed term for the duration of the term. A new bond for an additional amount may be required whenever, in the judgment of the Comptroller, the public welfare demands such action. The amount of the bond shall be determined by the use of the following table based on a percentage of the total annual taxes collected, as recorded in the latest audit report for each office published at least four months prior to the date the bond is required to be filed:

TABLE FOR COMPUTING AMOUNT OF TAX COLLECTING OFFICIAL’S BOND.

The bond of the tax collecting official shall be approved by the Comptroller, conditioned on the faithful performance of the duties of his or her office. The bond, in duplicate, shall be sent to the office of the Comptroller on or before September 1, next after his or her election or, if appointed, prior to the date that he or she is to assume the duties of the office, for the Comptroller’s approval. One copy shall be retained and filed in the Comptroller’s office, and one copy shall be returned to the office of the judge of probate to be filed and recorded in his or her office. The cost of the bond required by this section shall be paid out of the general fund of the county on a warrant of the county commission, and the same shall be a preferred claim against the county.
Ala. Code § 40-18-172 — Alabama Code / Title 40 / Chapter 18 / Section 40-18-172
Section 40-18-172 “Post-Termination Transition Period” and “Determination” Defined
Status: in_force

(a) For purposes of this article, the term “post-termination transition period” means:

(1) The period beginning on the day after the last day of the corporation’s last taxable year as an Alabama S corporation and ending on the later of:

a. The day which is one year after the last day.

b. The due date for filing the return for the last year as an Alabama S corporation, including extensions.

(2) The 120-day period beginning on the date of a determination pursuant to an audit of the taxpayer which follows the termination of the corporation’s election to be treated as a federal S corporation and which adjusts a subchapter S item of income, loss, or deduction of the corporation arising during the S period.

(3) The 120-day period beginning on the date of a determination that the corporation’s election under 26 U.S.C. § 1362 had terminated for a previous taxable year.

(b) For purposes of subsection (a), the term “determination” means:

(1) A determination as defined in 26 U.S.C. § 1313(a); or

(2) An agreement between the corporation and the U.S. Secretary of the Treasury that the corporation failed to qualify as an S corporation.
Ala. Code § 40-10-190 — Alabama Code / Title 40 / Chapter 10 / Section 40-10-190
Section 40-10-190 Lost or Destroyed Tax Lien Certificate
Status: in_force

When a tax lien certificate is lost or destroyed, the holder of the tax lien certificate may file a notarized affidavit with the tax collecting official attesting to the loss of the certificate. Upon presentation of the notarized affidavit, the tax collecting official, on payment of a fee of fifty dollars ($50), shall issue to the holder thereof an exact duplicate of the tax lien certificate.
Ala. Code § 40-1-23 — Alabama Code / Title 40 / Chapter 1 / Section 40-1-23
Section 40-1-23 Liability of Officers for Conversion
Status: in_force

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 public officer who knowingly converts to his own use or permits another to use any of the revenue of the state or of any county or municipality thereof or any money paid into his office or received by him in his official capacity is liable to indictment and, on conviction, must be punished as if he had stolen it.
Ala. Code § 40-17-326 — Alabama Code / Title 40 / Chapter 17 / Section 40-17-326
Section 40-17-326 Taxable Activities; Terminal Operators Deemed Suppliers; Tax to Be Added to Selling Price of Motor Fuel
Status: in_force

(a) A tax is imposed on the removal within this state of motor fuel from the terminal using the terminal rack, other than by bulk transfer. The supplier shall collect the tax imposed by this article from the person who orders the withdrawal at the terminal rack.

(b) Subject to Section 40-17-340, a tax is imposed at the time motor fuel is imported into this state, other than by a bulk transfer, for delivery to a destination in this state. The supplier or permissive supplier shall collect the tax imposed by this article from the person who imports the motor fuel into this state. If the seller is not a supplier or permissive supplier, then the person who imports the motor fuel into this state shall pay the tax.

(c) A tax is imposed on the sale or transfer of motor fuel in the bulk transfer/terminal system in this state by a supplier to a person who is not registered under Section 4101 of the Internal Revenue Code for transactions in motor fuel in the bulk transfer/terminal distribution system. The supplier shall collect the tax imposed by this article from the person who orders the sale or transfer in the bulk transfer/terminal system.

(d) A tax is imposed on the blending of motor fuel at the point blended fuel is made in this state outside the bulk transfer/terminal system. The blender shall pay the tax. The rate of tax owed will be at the rate applicable for gasoline or diesel fuel and will depend on which of these two fuels is used in the blending. The number of gallons of blended fuel on which the tax is imposed is equal to the difference between the number of gallons of blended fuel made and the number of gallons of previously taxed motor fuel used to make the blended fuel.

(e) A terminal operator in this state is considered a supplier for the purpose of the tax imposed under this article unless at the time of removal both of the following occur:

(1) The terminal operator has a terminal operator’s license issued by the department for the facility from which the motor fuel is withdrawn.

(2) The terminal operator verifies that the person who removes the motor fuel has a supplier’s license.

(f) In each subsequent sale of motor fuel on which the tax has been paid, the amount of the tax shall be added to the selling price so that the tax is paid ultimately by the person using or consuming the motor fuel. Motor fuel is considered to be used when it is delivered into a fuel supply tank.

(g) Motor fuel in a refinery, a pipeline, a terminal, or a marine vessel transporting motor fuel to a refinery or terminal is in the bulk transfer/terminal system. Motor fuel in a motor fuel storage facility including, but not limited to, a bulk plant that is not part of a refinery or terminal, in the motor fuel supply tank of any engine or motor vehicle, or in any tank car, rail car, trailer, truck, or other equipment suitable for ground transportation is not in the bulk transfer/terminal system.
Ala. Code § 40-12-315 — Alabama Code / Title 40 / Chapter 12 / Section 40-12-315
Section 40-12-315 Annual Fees
Status: in_force

Every person, firm, corporation, association, or copartnership opening, establishing, operating, or maintaining one or more stores or mercantile establishments within this state under the same general management, supervision, or ownership shall pay the license fees hereinafter prescribed for the privilege of opening, establishing, operating, or maintaining such stores or mercantile establishments. The license fee herein prescribed shall be paid annually, shall be in addition to the filing fee prescribed in Sections 40-12-312 and 40-12-314 and shall be in addition to all other license or privilege taxes levied by this section or hereafter levied. The license fees as herein prescribed shall be as follows:

(1) Upon one store, the annual license fee shall be $1 for each store.

(2) Upon two stores or more, but not to exceed five stores, the annual license fee shall be $15 for each such additional store.

(3) Upon each store in excess of five but not to exceed 10, the annual license fee shall be $22.50 for each additional store.

(4) Upon each store in excess of 10 but not to exceed 20, the annual license fee shall be $37.50 for each such additional store.

(5) Upon each store in excess of 20, the annual license fee shall be $112.50 for each such additional store.

No license fee or license shall be due or payable for the use of any county.
Ala. Code § 40-10-4 — Alabama Code / Title 40 / Chapter 10 / Section 40-10-4
Section 40-10-4 Notice to Taxpayer - Service Generally
Status: in_force

(a) On receiving such book, as speedily as practicable the judge of probate shall issue a notice addressed to each person against whom any unpaid taxes are assessed as shown by such book, substantially in the following form: “State of Alabama, (give name of county) county, to (give name of taxpayer): The tax collector has filed in my office a list of delinquent taxpayers, and of real estate upon which taxes are due. You are reported as delinquent, and your tax amounts to (here give amount of taxes) with costs added. This is to notify you to appear before the probate court of said county at the next term thereof, commencing on Monday, the _____ day of _____, 2__, then and there to show cause, if any you have, why a decree for the sale of property assessed for taxation as belonging to you should not be made for the payment of the taxes thereon and fees and costs. (Here probate judge’s signature). Judge of probate.” Such notice must be served by the tax collector, or his deputy, on the person to whom it is addressed, and service of such notice may be made by handing a copy thereof to the party to whom it is addressed, or his agent, or by leaving a copy thereof at the residence or place of business of such party, or his agent, or by sending a copy of said notice to the party to whom it is addressed, by certified or registered mail, postage prepaid, marked “for delivery only to the person to whom addressed,” and return receipt demanded addressed to the tax collector of the county; and with his endorsement thereon, showing how and when served or showing his reason for not serving the same, and it must be by the collector or his deputy returned into court on or before the first day of the next term thereof.

(b) If the party against whom such assessment was made has since died, and letters testamentary or of administration have been granted upon his estate, such notice must in like manner be served on his personal representatives, if a resident of the county. If the property or other subjects embraced in any assessment were returned or listed by a guardian or other person for a minor or person of unsound mind or by a trustee for his cestui que trust, except husband or wife, or by personal representative for the estate of any deceased person, or by a public officer, receiver, or appointee of any court, such notice must in like manner be served on the party making the return, or his successor, and also by publication or posting, as provided in subsection (c).

(c) If the person against whom such assessment is made is a nonresident of the county and has no agent therein known to the tax collector, or if he has died since making the return and there is no executor or administrator of his estate residing in the county, such notice may be given by publishing the same in a newspaper published in the county or, if no newspaper is published therein, by posting the same at the courthouse of the county for three weeks.

(d) The book to be prepared and delivered to the judge of probate by the tax collector must show in each case by whom such returns were made and the address of such person as shown on the assessment list.

(e) If the notice required to be given by the tax collector to resident taxpayers, as provided for in this section, remains unserved after two notices to the same person are returned not served, notice by publication or posting may be given as in the case of a nonresident.
Ala. Code § 40-14B-19 — Alabama Code / Title 40 / Chapter 14B / Section 40-14B-19
Section 40-14B-19 Rate Making for Insurance Contract
Status: in_force

A certified investor is not required to reduce the amount of premium tax included by the investor in connection with rate making for any insurance contract written in this state because of a reduction in the investor’s Alabama premium tax derived from the credit granted under this chapter.
Ala. Code § 40-9-31 — Alabama Code / Title 40 / Chapter 9 / Section 40-9-31
Section 40-9-31 Sales by Certain Schools or School Sponsored Organizations Exempted from Sales and Use Taxes
Status: in_force

(a) The taxes imposed pursuant to Chapter 23 of this title, (commencing with Section 40-23-1), and any county and municipal sales and use taxes do not apply to sales by elementary or secondary schools or nonprofit elementary or secondary school-sponsored clubs and organizations or any nonprofit, elementary, or secondary school affiliated groups, such as parent-teacher organizations and booster clubs, whose membership may be composed of individuals other than students, provided the net proceeds from such sales are used solely for the benefit of the elementary or secondary school. Such nontaxable sales shall include sales resulting from agreements or contracts entered into with resident or nonresident organizations to participate in fund-raising campaigns for a percentage of the gross receipts where students act as agents or salesmen for the organizations by selling or taking orders for the sale of tangible personal property, and no one shall be required to pay sales or use taxes on such sales.

(b) The Department of Revenue may make any rules and regulations necessary to carry out the intent of this section.
Ala. Code § 40-2B-3 — Alabama Code / Title 40 / Chapter 2B / Section 40-2B-3
Section 40-2B-3 Application
Status: in_force

Act 2014-146 shall apply to (1) all proceedings commenced in the Alabama Tax Tribunal on or after October 1, 2014, and (2) all administrative proceedings commenced prior to October 1, 2014, that have not been the subject of a final and irrevocable administrative action as of October 1, 2014, to the extent Act 2014-146 can be made applicable thereto. Any administrative proceeding in which a hearing has commenced prior to the effective date of Act 2014-146 shall be transferred to the Alabama Tax Tribunal, which shall render the decision in such proceeding unless there is a prior settlement. Act 2014-146 shall not affect any proceeding, prosecution, action, suit, or appeal commenced in the judicial branch before its effective date.
Ala. Code § 40-10-30 — Alabama Code / Title 40 / Chapter 10 / Section 40-10-30
Section 40-10-30 Deeds - Signature, Acknowledgment and Effect
Status: in_force

Such deed shall be signed by the judge of probate in his official capacity, and by him acknowledged before some officer authorized to take acknowledgment of deeds, and it shall be, in all the courts of the state, prima facie evidence of the regularity of all proceedings recited therein both prior and subsequent to the decree of sale in any controversy, proceeding or suit involving or concerning the rights of the purchaser, his heirs or assigns to the real estate thereby conveyed.
Ala. Code § 40-17A-6 — Alabama Code / Title 40 / Chapter 17A / Section 40-17A-6
Section 40-17A-6 Exemption of Persons Registered Under Section 20-2-51 or Otherwise in Lawful Possession
Status: in_force

Nothing in this chapter requires persons registered under Section 20-2-51, or otherwise lawfully in possession of marihuana or a controlled substance, to pay the tax required under this chapter.
Ala. Code § 40-1-17 — Alabama Code / Title 40 / Chapter 1 / Section 40-1-17
Section 40-1-17 Judgment on Verdict in Favor of State Against Officers
Status: in_force

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 any revenue for the state and his sureties, or either, for the recovery of any such revenue collected by him, a judgment must be rendered for the amount of such verdict and 20 percent thereon.
Ala. Code § 40-12-19 — Alabama Code / Title 40 / Chapter 12 / Section 40-12-19
Section 40-12-19 Duty of Department of Finance to Prepare Forms of Licenses
Status: in_force

It shall be the duty of the Department of Finance to prepare and have printed suitable forms of licenses and as often as need be to furnish to the several probate judges blank licenses signed by the director sufficient for the probable wants of their respective counties, taking their receipts for the same. Each such blank shall have a stub attached thereto, on which shall be printed such matter as the Department of Finance may prescribe, with appropriate blank spaces to be filled in by the probate judge upon the issuance of any license. The Department of Finance shall take and file in the director’s office a proper receipt from the probate judge for the blank licenses furnished him.
Ala. Code § 40-12-106 — Alabama Code / Title 40 / Chapter 12 / Section 40-12-106
Section 40-12-106 Gasoline Stations and Pumps
Status: in_force

Each person operating for profit a gasoline filling station or pump in cities or towns, or within three miles thereof, shall, on October 1, of each year, pay the following annual privilege tax: In cities of 100,000 inhabitants and over, where only one pump or filler is used, $28 and, for each additional pump, $21; in cities or towns of 40,000 inhabitants and less than 100,000 inhabitants, where only one pump or filler is used, $21 and, for each additional pump, $14; in cities or towns of 12,000 inhabitants and less than 40,000, where only one pump or filler is used, $18 and, for each additional pump, $10; in cities or towns of 5,000 inhabitants and less than 12,000, where only one pump or filler is used, $14 and, for each additional pump, $7; in incorporated towns of 1,000 inhabitants and less than 5,000, where only one pump or filler is used, $7 and, for each additional pump, $5; in incorporated towns of less than 1,000 inhabitants, $3.50 and, for each additional pump, $2.50; and in all other places, whether incorporated or not, $2.50 and, for each additional pump, $2.50.
Ala. Code § 40-23-85 — Alabama Code / Title 40 / Chapter 23 / Section 40-23-85
Section 40-23-85 Disposition of Funds Derived from Tax. (Amended by 2026-392 and 2026-514)
Status: in_force

AMENDED BY ACTS 2026-392 AND ACT 2026-514, EFFECTIVE SEPTEMBER 1, 2026. SEE ACT FOR REVISED LANGUAGE.

All taxes, fees, interest, or penalties imposed and all amounts of tax herein required to be paid to the state under this article must be paid to the Department of Revenue at Montgomery, Alabama, with remittance payable to the Treasurer of Alabama. Such amount of money as shall be appropriated for each fiscal year by the Legislature to the Department of Revenue with which to pay the salaries, the cost of operation and the management of the department shall be deducted, as a first charge thereon, from the taxes collected under and pursuant to Section 40-23-61; provided, that the expenditure of the sum so appropriated shall be budgeted and allotted pursuant to Article 4 of Chapter 4 of Title 41, and limited to the amount appropriated to defray the expenses of operating the department for each fiscal year. After the distributions provided herein and the distributions of use tax on automobiles to the General Fund as provided in Section 40-23-61(c), the balance of the tax collected under and pursuant to Section 40-23-61 shall be distributed as follows: (1) remote use tax amounts, seventy-five percent (75%) to the General Fund and twenty-five percent (25%) to the Education Trust Fund, and (2) any remaining amounts, forty-seven percent (47%) to the Education Trust Fund and fifty-three percent (53%) to the General Fund. An amount sufficient to fund the Children’s Health Insurance Program (CHIP) shall be distributed annually as a first charge against the amounts allocated to the General Fund under this section. It is the legislative intent that all amounts collected on transactions involving a seller located outside the State of Alabama when the property is shipped or transported from outside the state shall be considered use tax for the purpose of this distribution, regardless of whether the taxes may be considered sales taxes for other purposes.
Ala. Code § 40-21-55 — Alabama Code / Title 40 / Chapter 21 / Section 40-21-55
Section 40-21-55 Electric, Hydroelectric, Gas, or Any Other Public Utility - Distribution of Revenues
Status: in_force

All revenues collected under the provisions of Section 40-21-53 shall, after deduction of the cost of collection, be distributed in the following manner:

(1) Eighty-five percent of the balance remaining after deduction of the cost of collection shall be deposited in the Special Mental Health Fund to be used for mental health purposes; and

(2) Fifteen percent of the balance remaining after deduction of the cost of collection shall be deposited in the General Fund.
Ala. Code § 40-1-42 — Alabama Code / Title 40 / Chapter 1 / Section 40-1-42
Section 40-1-42 Overpayments into State Treasury
Status: in_force

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 court, or other officer paying money into the State Treasury for any amount overpaid into the Treasury by such judge of probate, tax collector, county treasurer, clerk of the circuit court, or other officer.
Ala. Code § 40-18-417.9 — Alabama Code / Title 40 / Chapter 18 / Section 40-18-417.9
Section 40-18-417.9 Applicability of the Enhancing Economic Progress Act to Service Territories for Electric Suppliers
Status: in_force

In no event does Act 2023-34 authorize any electric provider to provide retail electric service outside of its electric service territory as determined under the applicable provisions of Chapter 14 of Title 37. Nothing in Act 2023-34 is intended to amend, repeal, enlarge, or otherwise affect Chapter 14 of Title 37.
Ala. Code § 40-12-416 — Alabama Code / Title 40 / Chapter 12 / Section 40-12-416
Section 40-12-416 License - Refusal, Cancellation, or Revocation - Authority of Commissioner of Revenue
Status: in_force

The Commissioner of Revenue, subject to the notice and appeal provisions set out in Chapter 2A of this Title 40, is authorized to refuse a license to any person, firm, or corporation who does not meet the requirements of this article; to cancel the license of any licensee for willful failure to continue to meet the requirements of this article; and to refuse, cancel, or revoke a license for the felony conviction of a state or federal law involving theft or for violation of Chapter 8 of Title 32 or similar laws of other states by an applicant, a licensee, a partner of an applicant, or licensee or a director or manager in the case of a corporate applicant or licensee.
Ala. Code § 40-25-8.2 — Alabama Code / Title 40 / Chapter 25 / Section 40-25-8.2
Section 40-25-8.2 Transportation of Certain Tobacco Products - Proof of Destination
Status: in_force

(a) Proof of the destination of tobacco products being transported shall be provided upon request of any law enforcement officer in this state. The proof shall be verifiable by the law enforcement officer.

(b) This section shall not apply to tobacco products transported upon the public highways, roads, and streets of this state if the tobacco products are being transported in interstate commerce.

(c) A person failing to present documentation required by this section may be subject to the following civil penalties to be assessed by the department:

(1) On the first violation of this section, the owner or driver shall be assessed a civil penalty of one hundred dollars ($100).

(2) On a second or subsequent violation within a three-year period, a civil penalty of one hundred dollars ($100) multiplied by the total number of violations within the three-year period shall be assessed.

(3) A person transporting tobacco products without possession of proper documentation shall be guilty of a Class A misdemeanor. Any person who has been convicted under this section shall be guilty of a Class C felony for a second or subsequent violation of this section, regardless of the amount of tobacco products involved in the violation.

(d) This section shall not apply to individuals transporting tobacco for personal consumption as provided in Section 40-25-25.
Ala. Code § 40-23-62 — Alabama Code / Title 40 / Chapter 23 / Section 40-23-62
Section 40-23-62 Exemptions
Status: in_force

The storage, use, or other consumption in this state of the following tangible personal property is hereby specifically exempted from the tax imposed by this article:

(1) Property, on which the sales tax imposed by Article 1 of this chapter is paid by the consumer to a person licensed under Article 1 of this chapter.

(2) Tangible personal property, not to be used in the performance of a contract, brought into this state by a nonresident for his or her own storage, use, or consumption while temporarily within this state.

(3) In addition to the exemptions provided in subdivisions (1) and (2), all exemptions enumerated in Division 1 of Article 1 of this chapter are incorporated by reference in this section.

(4) The storage, use, or other consumption in this state of religious magazines and publications. For the purpose of this subdivision the words “religious magazines and publications” shall be construed to mean printed or illustrated lessons, notes, and explanations distributed by churches or other religious organizations free of charge to pupils or students in Sunday schools, Bible classes, or other educational facilities established and maintained by churches or similar religious organizations in this state.
Ala. Code § 40-17-354 — Alabama Code / Title 40 / Chapter 17 / Section 40-17-354
Section 40-17-354 Recordkeeping
Status: in_force

Each person required to be licensed under Section 40-17-332 and each bulk user and retailer shall keep and maintain all records pertaining to motor fuel received, produced, manufactured, refined, compounded, used, sold, or delivered, together with delivery tickets, invoices, bills of lading, and other pertinent records and papers required by the department for the reasonable administration of this article, for a period of no less than three years.
Ala. Code § 40-12-220.1 — Alabama Code / Title 40 / Chapter 12 / Section 40-12-220.1
Section 40-12-220.1 Legislative Intent
Status: in_force

It was the intent of the Legislature in enacting Sections 40-12-220 to 40-12-227, inclusive, to impose a license tax or privilege tax on lessors based on the gross proceeds derived from the leasing or rental of tangible personal property. It is also the intent of the Legislature to permit lessors of tangible personal property to pass on to lessees such license or privilege taxes by adding such taxes to the leasing price or otherwise, with all such amounts constituting the gross proceeds subject to the privilege or license tax provided in this article. The purpose of Act 2001-636 is to clarify and insure the implementation of the actual purpose and original intent of the Legislature when it enacted this article.
Ala. Code § 40-12-67 — Alabama Code / Title 40 / Chapter 12 / Section 40-12-67
Section 40-12-67 Brokers and Agents of Iron, Railway, Etc., Supplies
Status: in_force

Each person, other than a merchant paying an ad valorem tax on his stock of goods, who shall as agent or broker sell iron, railway supplies, furnace supplies, or mining supplies, shall pay a privilege tax of $25.
Ala. Code § 40-19-14 — Alabama Code / Title 40 / Chapter 19 / Section 40-19-14
Section 40-19-14 Penalty for Violations
Status: in_force

Every motor carrier and every officer, agent, or employee of any such motor carrier and every other person who violates or causes or aids or abets any violation of any provision of this chapter or order, rule, or regulation of the Department of Revenue or of the Alabama Public Service Commission under the provisions of this chapter, or who knowingly makes any false or erroneous statement, report, or representation to the Alabama Public Service Commission or to the Department of Revenue, with respect to any matter placed under the jurisdiction of the Alabama Public Service Commission or the Department of Revenue by this chapter, or who shall knowingly make any false entry in the accounts or records required to be kept pursuant to the authority granted by this chapter, or who shall knowingly fail to keep, or who shall knowingly destroy or mutilate any such accounts or records shall be punished by a fine not to exceed $500 or by imprisonment in the county jail for not exceeding one year, or both such fine and imprisonment. Prosecutions may be had in the circuit court of any county of which the offense or any part thereof shall have occurred. All fines and forfeitures collected under the provisions of this chapter shall be paid into the Treasury of the State of Alabama and placed to the credit of the Alabama Department of Public Safety.
Ala. Code § 40-17-300 — Alabama Code / Title 40 / Chapter 17 / Section 40-17-300
Section 40-17-300 Definitions
Status: reserved

Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012.
Ala. Code § 40-17-34 — Alabama Code / Title 40 / Chapter 17 / Section 40-17-34
Section 40-17-34 Monthly Statements to Be Sworn To
Status: reserved

Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012.
Ala. Code § 40-10-72 — Alabama Code / Title 40 / Chapter 10 / Section 40-10-72
Section 40-10-72 When Land Sold Is Insufficiently Described
Status: in_force

In case of the sale of any real estate, either for the collection of the taxes thereon or for the collection of other taxes due by the owner thereof, said real estate shall be described in all the proceedings incident to the condemnation and sale thereof, and in the certificate and deed issued to the purchaser at said sale in the manner described in the assessment thereof, and in case of failure of the tax collector to so describe said property in any part of said proceedings, certificate or deed, by reason of which said deed may be held insufficient to convey the property intended to be referred to, the said tax collector and the sureties on his official bond shall be liable to the purchaser at said tax sale for all amounts paid by him for such land, together with cost of suit for same. Should, however, the property be insufficiently described in the assessment thereof, the said tax assessor and the sureties on his official bond shall likewise be responsible to the purchaser, or in case the said liability has been enforced against said tax collector, then the said assessor and the sureties on his official bond shall be liable to the tax collector, or his sureties, for whatever sum he shall have been compelled to pay to said purchaser on account of said defect together with cost adjudged against him in an action for such lands.
Ala. Code § 40-19-15 — Alabama Code / Title 40 / Chapter 19 / Section 40-19-15
Section 40-19-15 Employment of Personnel for Collection of Tax
Status: in_force

The Department of Revenue is empowered to employ such agents or employees as are necessary for the collection of said mileage tax.
Ala. Code § 40-18-57 — Alabama Code / Title 40 / Chapter 18 / Section 40-18-57
Section 40-18-57 Rules to Be Promulgated by Department of Revenue
Status: in_force

The Department of Revenue shall from time to time, as said department shall deem desirable, promulgate such reasonable rules and regulations governing procedure and methods of ascertaining and determining gains and income so as to conform as nearly as possible to the best accounting practice in every trade or business and as most clearly reflecting the income therefrom.
Ala. Code § 40-17-31 — Alabama Code / Title 40 / Chapter 17 / Section 40-17-31
Section 40-17-31 Levy and Amount of Tax; Collection and Distribution of Proceeds
Status: reserved

Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012.
Ala. Code § 40-18-290 — Alabama Code / Title 40 / Chapter 18 / Section 40-18-290
Section 40-18-290 Short Title
Status: reserved

REPEALED BY ACT 2023-546, EFFECTIVE DECEMBER 1, 2028 UNLESS EXTENDED BY AN ACT OF THE LEGISLATURE.

This article may be cited as the Full Employment Act of 2011.
Ala. Code § 40-29B-6 — Alabama Code / Title 40 / Chapter 29B / Section 40-29B-6
Section 40-29B-6 Ineligible Taxpayers
Status: in_force

Tax amnesty may not be granted to a taxpayer under any of the following circumstances:

(1) The taxpayer is a party to a criminal investigation or criminal litigation in a court of the United States or this state pending on March 6, 2018, for nonpayment, delinquency, or fraud in relation to any state tax imposed by this state and administered by the department.

(2) The taxpayer has delivered or disclosed a false or fraudulent application, document, return, or other statement to the department in connection with an amnesty application.

(3) The taxpayer has been issued a final assessment in which the appeal period has ended pursuant to Section 40-2A-7.

(4) The taxpayer has entered into a voluntary disclosure agreement with the department before December 31, 2017.

(5) The taxpayer has been granted amnesty for the tax type as part of the Alabama Tax Delinquency Amnesty Act of 2016, Chapter 29A of this title.
Ala. Code § 40-18-420 — Alabama Code / Title 40 / Chapter 18 / Section 40-18-420
Section 40-18-420 Short Title
Status: in_force

This article shall be known and may be cited as the Apprenticeship Tax Credit Act of 2016.
Ala. Code § 40-1-44 — Alabama Code / Title 40 / Chapter 1 / Section 40-1-44
Section 40-1-44 Interest on Delinquent Taxes and Overpayments
Status: in_force

(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. Interest on any delinquency shall be charged from the due date of the tax, except (1) interest on delinquent license taxes levied under Chapter 12 of this title shall be charged from the delinquent date provided in subsection (e) of Section 40-12-10; and (2) interest on delinquent license tax and registration fees levied on motor vehicles shall be charged beginning after the period allowed for registration or renewal; and (3) interest on the freight lines and equipment companies tax levied in Section 40-21-52 shall be charged from the delinquent date thereof. The interest shall be computed based on the underpayment rate established by the Secretary of the Treasury under the authority of 26 U.S.C. §6621.

(b)(1) Except as provided in subdivision (2) of this subsection (b), interest shall be paid by the department on any refund of tax erroneously paid directly to the department. Interest shall be computed on any overpayment from the date of overpayment to the department; except, a. interest on any refund resulting from a net operating loss carryover or carryback shall be computed from the date the claim giving rise to the refund is filed, b. interest on any overpayment of tax withheld and paid over to the state pursuant to Article 2 of Chapter 18 of this title and estimated tax paid pursuant to Section 40-18-83, shall be paid beginning 90 days after the due date of the return required by Section 40-18-27 for individuals, and Section 40-18-39 for corporations, or the date the return is filed, whichever is later. Interest as required above shall be computed at the same rate as provided herein for interest on underpayments.

(2) No interest shall be paid on any overpayment of the following taxes:

a. Taxes paid by entities for which a refund is allowed by Sections 40-9-12 and 40-9-13;

b. License taxes which are refunded pursuant to Sections 40-12-23 and 40-12-24;

c. Gasoline taxes paid on gasoline used for agricultural purposes for which a refund is allowed by Division 3, Article 2, Chapter 17 of this title;

d. Gasoline taxes paid on gasoline used for the static testing of engines for which a refund is allowed by Division 4, Article 2, Chapter 17 of this title;

e. The motor fuels excise tax levied by Section 40-17-141 for which a refund or credit is allowed by Section 40-17-142;

f. The tobacco taxes levied by Chapter 25 of this title; and

g. The motor fuels excise tax levied under the Alabama Terminal Excise Tax Act, which has been paid to a supplier by a licensed distributor or end user who is authorized to obtain a refund under Section 40-17-329, if the refund is paid within 90 days of the receipt of the proper documentation.
Ala. Code § 40-11-3 — Alabama Code / Title 40 / Chapter 11 / Section 40-11-3
Section 40-11-3 Taxation of Federal Property Where Immunity Waived, Etc
Status: in_force

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 be erected on the land of another and for which reason may be considered by the laws of the state to be personal property for taxation purposes, the immunity from taxation of which said property has been or may hereafter be waived by the laws of Congress and which said property has been or may hereafter be made subject to state, county, municipal, or local taxation by the laws of Congress, shall be assessed for taxation by the state, county, municipality, or local taxing unit and the taxes collected thereon to the same extent according to its value as other like or similar property is assessed for taxation by the state, county, municipality, or local taxing unit.
Ala. Code § 40-14B-21 — Alabama Code / Title 40 / Chapter 14B / Section 40-14B-21
Section 40-14B-21 Biennial Report
Status: in_force

(a) The Alabama Development Office shall prepare a biennial report with respect to results of the implementation of this chapter. The report must include all of the following:

(1) The number of certified capital companies holding certified capital.

(2) The amount of certified capital invested in each certified capital company.

(3) The amount of certified capital the certified capital company has invested in qualified technology businesses as of January 1, 2004, and the cumulative total for each subsequent year.

(4) The total amount of tax credits granted under this chapter for each year that credits have been granted.

(5) The performance of each certified capital company with respect to renewal and reporting requirements imposed under this chapter.

(6) With respect to the qualified technology businesses in which capital companies have invested all of the following:

a. The classification of the qualified businesses according to the industrial sector and the size of the business.

b. The total number of jobs created by the investment and the average wages paid for the jobs.

c. The total number of jobs retained as a result of the investment and the average wages paid for the jobs.

(7) The certified capital companies that have been decertified or that have failed to renew the certification and the reason for any decertification.

(b) The Alabama Development Office shall file the report with the Governor, the Lieutenant Governor, and the Speaker of the House of Representatives not later than December 15 of each even-numbered year.
Ala. Code § 40-9-25.19 — Alabama Code / Title 40 / Chapter 9 / Section 40-9-25.19
Section 40-9-25.19 Lurleen B. Wallace Community College Foundation and Calhoun Community College Foundation
Status: in_force

(a) All property owned by the Lurleen B. Wallace Community College Foundation and the Calhoun Community College Foundation and used by that organization in furtherance of its charitable purposes is hereby exempted from any state, county, and local ad valorem taxation.

(b) All purchases by the Lurleen B. Wallace Community College Foundation and the Calhoun Community College Foundation which are used by that organization in the furtherance of its charitable purpose are hereby exempted from the state, county, and local sales and use taxes.
Ala. Code § 40-23-65 — Alabama Code / Title 40 / Chapter 23 / Section 40-23-65
Section 40-23-65 Credit for Sales or Use Tax Paid to Another State
Status: in_force

If a sales or use tax equal to or greater than the amount of the Alabama tax is paid to another state under a requirement of law, the property which is the subject of such tax when imported for use or consumption in Alabama is not subject to the use tax, which is required to be paid by Section 40-23-61. If the amount of tax paid to the other state is less than the Alabama tax, then the difference between the out-of-state tax and the Alabama tax must be paid. No credit will be allowed for taxes paid on tangible personal property in any state which does not give credit for taxes paid on similar property in Alabama. The Commissioner of Revenue shall require such proof of payment of tax to another state as he deems to be necessary and proper.

The Commissioner of Revenue shall adopt such rules and regulations as he deems necessary for the proper administration of this section.
Ala. Code § 40-18-445 — Alabama Code / Title 40 / Chapter 18 / Section 40-18-445
Section 40-18-445 (Effective for Tax Returns Due on or After January 1, 2018) Enforcement
Status: in_force

(a) The department may investigate the actions of any income tax return preparer filing Alabama income tax returns and may bar or suspend an income tax return preparer from filing returns with the department for good cause, subject to the appeal rights under Chapter 2A of this title.

(b) In addition to all other penalties provided by law, any person violating this act by failing to provide his or her PTIN shall pay a civil penalty to the department in the amount of $50 per offense, but not to exceed $25,000 per calendar year; however, no penalty shall be imposed if the failure is due to reasonable cause and not due to willful neglect, as determined by the department.
Ala. Code § 40-12-199 — Alabama Code / Title 40 / Chapter 12 / Section 40-12-199
Section 40-12-199 Transportation of Gasoline by Boats Over Navigable Waters of State
Status: reserved

Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012.
Ala. Code § 40-23-102 — Alabama Code / Title 40 / Chapter 23 / Section 40-23-102
Section 40-23-102 Excise Tax Levied on Storage or Use of Automotive Vehicles, Motorboats, Truck Trailers, Manufactured Homes, Etc.; Additional Receipts and Taxes Collected
Status: in_force

(a) There is hereby levied and shall be collected as herein provided, in lieu of the excise tax levied by subsection (c) of Section 40-23-61, an excise or use tax upon every person, firm, or corporation purchasing outside the state, other than at wholesale, any automotive vehicle, motorboat, truck trailer, trailers, semitrailer, or travel trailer, required to be registered or licensed with the judge of probate of any county in this state for use, storage, or other consumption within this state a tax in an amount equal to two percent of the purchase price.

(b) Commencing October 1, 1989, there is hereby levied and shall be collected, as provided for under the provisions of subsection (e) of Section 40-23-104, an excise or use tax in the amount equal to two percent of the purchase price on the storage, use, or other consumption in the state of any manufactured home as defined in subsection (n) of Section 40-12-255 purchased other than at wholesale outside the state on or after October 1, 1989, for storage, use, or other consumption in this state.

(c) In addition to the two percent state use tax, there shall also be collected any applicable municipal and county use tax authorized by general or local law for the local taxing jurisdiction in which the purchaser resides, or, if a business, the business location on any automotive vehicle, motorboat, truck trailer, trailer, semitrailer, or travel trailer purchased from dealers doing business outside the State of Alabama and from licensed Alabama dealers where municipal and county sales taxes were not collected at the time of purchase. Penalties for falsifying or misrepresenting the correct taxing jurisdiction shall be as provided in subsection (b) of Section 40-29-115.
Ala. Code § 40-18-555 — Alabama Code / Title 40 / Chapter 18 / Section 40-18-555
Section 40-18-555 Use of Qualified Donations; Solicitation and Management of Donations; Report Requirements
Status: in_force

(a) An eligible rural hospital shall only use qualified donations for the purpose of providing health care to the residents of the area that the rural hospital serves, which may include operational expenditures and expenditures for maintenance, capital upgrades, and improvements.

(b) An eligible rural hospital may retain a person, a third party, or an organization to solicit or manage the qualified donations the rural hospital receives for a percentage fee of the qualified donations solicited or managed, but total fees shall not exceed five percent of the total amount of qualified donations received during a calendar year.

(c) Any third party that participates in soliciting, advertising, or managing donations shall provide the complete list of eligible rural hospitals as published by the department to any potential donor regardless of whether a third party has a relationship or agreement with an eligible rural hospital.

(d) Starting in March of tax year 2027, an eligible rural hospital shall file a report with the board, on a form to be provided by the board which shall include all of the following information:

(1) A schedule of each qualifying donation received during the preceding tax year, which includes the amount, identifies the qualified donors, and describes how the qualified donation was or is planned to be spent.

(2) A schedule of payments made to any person, third party, or organization during the preceding tax year for the purpose of soliciting or managing the qualified donations received.
Ala. Code § 40-18-192 — Alabama Code / Title 40 / Chapter 18 / Section 40-18-192
Section 40-18-192 Effect of Compliance with Requirements; Agreements Specifying Method by Which Income Generated and Allocation of Credit
Status: reserved

REPEALED IN THE 2015 REGULAR SESSION BY ACT 2015-27 EFFECTIVE JULY 2, 2015.
Ala. Code § 40-10-80 — Alabama Code / Title 40 / Chapter 10 / Section 40-10-80
Section 40-10-80 Judgment When Party Claiming Adversely to Tax Title Has Made Payment or Tender
Status: in_force

If, in any action brought to recover the possession of lands sold for taxes by or against the purchaser or other person claiming under him, it is shown that the party claiming adversely to the tax title, being entitled to redeem, made within the time allowed for redemption the payment required by law for the redemption of such lands, or made tender thereof, and the amount of such tender has been paid into court for the opposite party, judgment must be rendered in his favor for the costs accruing after such payment or tender, except as against the state.
Ala. Code § 40-18-153 — Alabama Code / Title 40 / Chapter 18 / Section 40-18-153
Section 40-18-153 Alabama 4-H Club Foundation, Incorporated
Status: reserved

Repealed by Act 2006-503, p. 1145, §2, effective for tax years beginning after December 31, 2005.
Ala. Code § 40-18-2 — Alabama Code / Title 40 / Chapter 18 / Section 40-18-2
Section 40-18-2 Levied; Persons and Subjects Taxable
Status: in_force

(a) In addition to all other taxes now imposed by law, there is hereby levied and imposed a tax on the taxable income, as defined in this chapter, which tax shall be assessed, collected, and paid annually at the rate specified herein and for each taxable year as hereinafter provided. Persons and subjects taxable under this chapter are:

(1) Every individual residing in the State of Alabama.

(2) Every corporation domiciled in the State of Alabama or licensed or qualified to transact business in the State of Alabama.

(3) Every corporation doing business in the State of Alabama or deriving income from sources within the State of Alabama, including income from property located in the State of Alabama.

(4) Every nonresident estate or nonresident trust receiving income from property owned or business transacted in the State of Alabama.

(5) Every resident estate and resident trust.

(6) Every nonresident individual receiving income from property owned or business transacted in the State of Alabama, except as provided in Section 40-18-2.2.

(b) Every natural person domiciled in the State of Alabama, and every other natural person who maintains a permanent place of abode within the state or spends in the aggregate more than seven months of the income year within the state, shall be presumed to be residing within the state for the purposes of determining liability for income taxes under this chapter.
Ala. Code § 40-10-127 — Alabama Code / Title 40 / Chapter 10 / Section 40-10-127
Section 40-10-127 Issuance of Certificates of Redemption
Status: in_force

Upon the payment of the amount required by law for the redemption of the lands sold for taxes by a person entitled to redeem, the judge of probate, or official who performs the same function, shall issue that person a certificate of redemption describing the lands, setting forth the facts of the sale substantially as contained in the certificate of purchase, the date of redemption, the amount paid, by whom the lands were redeemed, and make the proper entries in the book of sales in his or her office and immediately give notice of the redemption to the county treasurer or custodian of the county funds. The judge of probate, or official who performs the same functions, shall sign the certificate. Unless signed, no certificate shall be held as evidence of redemption, and it shall be the duty of the judge of probate, or official who performs the same functions, to keep a book of certificates of redemption, and every blank shall have a stub attached thereto, on which shall be printed the matter as the Land Commissioner may prescribe, with appropriate blank spaces to be filled by the judge of probate, or official who performs the same functions, upon the issuance of any certificates of redemption. The Land Commissioner shall take and file in his or her office a proper receipt from the judge of probate, or official who performs the same functions, for the certificates of redemption furnished him or her. If the lands were bid in by the state, the person redeeming shall present to the Land Commissioner the certificates of redemption, and the Land Commissioner shall give to the person a certificate releasing all claims to the land acquired by the state at the tax sale.
Ala. Code § 40-17-18 — Alabama Code / Title 40 / Chapter 17 / Section 40-17-18
Section 40-17-18 Rules and Regulations
Status: reserved

Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012.
Ala. Code § 40-18-554 — Alabama Code / Title 40 / Chapter 18 / Section 40-18-554
Section 40-18-554 Duties of Board
Status: in_force

The board shall do all of the following:

(1) No later than November 1 of each year, create an operations manual for identifying rural hospitals and ranking the rural hospitals in order of financial need according to the criteria included in the hospital’s five-year plan. The manual shall include all of the following:

a. All deadlines for submitting required information to the board.

b. The criteria to be included in the five-year plan submitted pursuant to Section 40-18-553(a)(6).

c. The formula applied to rank the rural hospitals.

(2) No later than December 1 of each year, post all of the following in a prominent location on the department’s website:

a. The list and ranking order of rural hospitals eligible to receive contributions.

b. The operations manual created pursuant to subdivision (1).

c. All pertinent timelines relating to the tax credit, including, but not limited to:

1. The beginning date when contributions may be submitted for preapproval by donors for the tax period; and

2. The ending date when contributions may be submitted for preapproval by donors for the tax period.

(3) Annually post the following information in a prominent location on the department’s website:

a. The annual report prepared pursuant to Section 40-18-556.

b. The total preapproved contributions to date by a rural hospital or third party.

c. The total contributions received to date by each rural hospital.

d. The total aggregate amount of preapproved contributions made to date.

e. The aggregate amount of tax credits available.

f. A list of all preapproved contributions that were made to an unspecified rural hospital and the rural hospital that received the contributions.

g. The total amount received by each third party that participated in soliciting, administering, or managing donations.
Ala. Code § 40-17A-16 — Alabama Code / Title 40 / Chapter 17A / Section 40-17A-16
Section 40-17A-16 Intent of Chapter
Status: in_force

It is declared to be the intent of this chapter to levy this tax upon illegal drugs in an effort to compensate for the lost revenue from a section of the economy that has not heretofore borne its fair share of the tax burden. This chapter is not intended to inculpate anyone or otherwise cause any individual to incriminate himself or herself in violation of that person’s constitutional rights.
Ala. Code § 40-18-75 — Alabama Code / Title 40 / Chapter 18 / Section 40-18-75
Section 40-18-75 Statement to Be Furnished Employee
Status: in_force

(a) Every person required to deduct and withhold from an employee a tax under Section 40-18-71 shall furnish to each such employee in respect of the remuneration paid by such person to such employee during the calendar year, on or before January 31 of the succeeding year, or, if his employment is terminated before the close of such calendar year, within 30 days from the day on which the last payment of remuneration is made, a written statement showing the following:

(1) The name of such person;

(2) The name of the employee and his Social Security account number;

(3) The total amount of wages, as defined in Section 40-18-70;

(4) The total amount deducted and withheld as tax under Section 40-18-71.

(b) The statement required to be furnished by this section in respect of any wages shall be furnished at such other times, shall contain such other information and shall be in such forms as the department may by regulations prescribe. A duplicate of such statement, if made and filed in accordance with regulations prescribed by the department, shall constitute the return required to be made in respect of such wages under Section 40-18-26.

(c) The department may promulgate regulations providing for reasonable extensions of time, not in excess of 30 days, to employers required to furnish statements under this section.
Ala. Code § 40-12-392.1 — Alabama Code / Title 40 / Chapter 12 / Section 40-12-392.1
Section 40-12-392.1 License — Adjustment of Application Fees; Biennial License
Status: in_force

(a) Beginning October 1, 2020, the application fee prescribed in Section 40-12-392 shall be equal to the average of the annual dealer license fees, as of January 1, 2020, of the contiguous states to Alabama and shall be rounded to the nearest twenty-five dollars ($25). The Department of Revenue may adjust these fees once every five years thereafter using the same calculation; provided, the adjusted fee may not exceed the application fee provided under Section 40-12-413.

(b) On or after October 1, 2022, the Department of Revenue, by rule, may establish a biennial license in lieu of the annual license provided under Section 40-12-391. The application fee for the biennial license may not exceed double the amount charged for the application fee or for the annual license.
Ala. Code § 40-23-203 — Alabama Code / Title 40 / Chapter 23 / Section 40-23-203
Section 40-23-203 Report; Implementation and Administration of Recommendations
Status: in_force

(a) The commission shall make a preliminary written report of its recommended implementation plan regarding necessary systems and programs within three months of the initial meeting of the commission. The preliminary report approved by the commission shall be distributed for comment to the department, all Alabama counties and municipalities, the Business Council of Alabama, and the Alabama Retail Association. The report shall also be posted on the website of the Department of Revenue at all times during the comment period with information about how persons or entities can provide comment to the commission. Any comments from persons, entities, and organizations shall be submitted in writing to the commission within 45 days of the date distributed and posted. The commission shall review all written comments and make changes to its preliminary report as it deems appropriate.

(b) The commission shall make and file with the Legislature a final written report of its recommended implementation and administrative supervision of needed systems, programs, and procedures necessary to bring the state into compliance with the agreement no later than the fifth legislative day of the 2012 Regular Session of the Legislature. The report shall include proposed plans and estimated costs for implementation of the systems identified and developed pursuant to Section 40-23-202.

(c) If ratified and approved by the Legislative Council, the recommendations of the commission shall be implemented and administered only in the event that federal legislation adopting the Streamline Sales and Use Tax Agreement or the general concepts of the agreement which include a requirement that remote sellers collect and remit sales and use taxes to member states, becomes law.
Ala. Code § 40-7-13 — Alabama Code / Title 40 / Chapter 7 / Section 40-7-13
Section 40-7-13 Assessment of Property in Possession of Commission Merchants and Assignees and Consignees Authorized to Sell
Status: in_force

Commission merchants and all persons trading and dealing on commission, assignees and consignees authorized to sell and persons having in their possession goods, wares, or merchandise belonging to another and subject to taxation in any county, city, or town of Alabama, where said property is located, when the owner of the property does not reside in the county, are deemed to be owners of the property in their possession for the purpose of assessment, and unless such goods, wares, or merchandise have been otherwise listed for taxation, the same shall be listed separately from any other goods, wares, or merchandise owned by such person, firm, or corporation for taxation, and the name of the assignor or consignor shall be listed on the return, the same shall be assessed for taxation to the person, firm, or corporation who has such goods, wares, or merchandise in their possession, and in no case shall the assessment be less than the amount specified by law on the fair and reasonable market value of the average amount of goods, wares, and merchandise so held during the 12 months next preceding October 1 when same are due to be assessed for taxation. In assessing such stock of goods, wares, or merchandise, the assessor shall require the production of the last inventory taken and attach the same to the tax return list, and if in the judgment of the assessor such inventory is incorrect or if such time has elapsed since the inventory was taken that it shall have ceased to be reliable as to the value or amount thereof, he shall have the right to examine the books of the person who has the property in his possession or the property itself or use such other information as he can obtain.
Ala. Code § 40-14-2 — Alabama Code / Title 40 / Chapter 14 / Section 40-14-2
Section 40-14-2 Statement Filed with Department of Revenue
Status: reserved

Repealed by Act 99-665, 2nd Sp. Sess., &amp;sect; 9. As to effective date, see the Code Commissioner’s Notes in the supplement.
Ala. Code § 40-21-32 — Alabama Code / Title 40 / Chapter 21 / Section 40-21-32
Section 40-21-32 Procuring Information from Other Sources When Taxpayer Fails to Comply
Status: in_force

If any person, association, company or corporation embraced within the provisions of this chapter shall fail to make the returns and statements, or any of them, required by the provisions of this chapter, or to furnish any other information lawfully required of it within the time limited, the Department of Revenue must procure the necessary information from some other sources upon which to base an ascertainment of the values of the tangible and intangible property or franchise of such person, association of persons, company, or corporation, and shall proceed to ascertain the value of such property.
Ala. Code § 40-7-31 — Alabama Code / Title 40 / Chapter 7 / Section 40-7-31
Section 40-7-31 Assessment to “Owners Unknown.”
Status: in_force

Whenever the tax assessor knows or learns of any property, real or personal, subject to taxation in his county, the owner of which he does not know and which is not embraced in any tax return made to him on or before the third Monday in January by any taxpayer, he shall list and make upon the proper blank a return describing said property according to the best information he can obtain and assess the same “owner unknown” at the amount specified by law on a fair and reasonable market value, and in any notice or advertisement or motion for judgment of sale it shall be described as so returned; and he shall also note the failure of the owner to make such return and shall also note the accrual of the penalty of 10 percent of the taxes to be assessed thereon. No lands shall be returned to “owner unknown” until the assessor shall have made a demand upon the person, if resident in the county, or by certified or registered mail, if nonresident, whose address is known, to whom such lands or property was last assessed, and the said assessor shall make a diligent inquiry to ascertain the name of the owner of said lands or property. Any assessor or deputy assessor who fails to comply with the requirements of this section shall be guilty of a misdemeanor and fined not less than $25 nor more than $500.
Ala. Code § 40-12-78 — Alabama Code / Title 40 / Chapter 12 / Section 40-12-78
Section 40-12-78 Coffins and Caskets - Manufacturers
Status: in_force

Each manufacturer of coffins or caskets shall pay a license tax of $100. This license tax shall not apply to any person who manufactures coffins or caskets without the assistance of any other person or without the assistance of hired labor and which coffins or caskets retail for not exceeding $10. This section shall not apply to local wood-working plants or carpenter shops whose principal business is not the manufacturing of coffins or caskets and who make coffins for paupers for local governing bodies or for charity.
Ala. Code § 40-17-153 — Alabama Code / Title 40 / Chapter 17 / Section 40-17-153
Section 40-17-153 Exemptions from Article
Status: in_force

Nothing in this article shall apply to any motor vehicle owned and operated by any department, board, bureau, commission, or taxing area or other agency of the federal government or of the State of Alabama or any political subdivision thereof, nor shall the provisions of this article apply to any school bus operated by the State of Alabama, any political subdivision thereof, or any private or privately operated school or schools.
Ala. Code § 40-12-204 — Alabama Code / Title 40 / Chapter 12 / Section 40-12-204
Section 40-12-204 Restraining and Enjoining Violations
Status: reserved

Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012.
Ala. Code § 40-18-72 — Alabama Code / Title 40 / Chapter 18 / Section 40-18-72
Section 40-18-72 Included and Excluded Wages
Status: in_force

If the remuneration paid by an employer to an employee for services performed during one half or more of any payroll period of not more than 31 consecutive days constitutes wages, all the remuneration paid by such employer to such employee for such period shall be deemed to be wages; but if the remuneration paid by an employer to an employee for services performed during more than one half of any such payroll period does not constitute wages, then none of the remuneration paid by such employer to such employee for such period shall be deemed to be wages.
Ala. Code § 40-9B-8 — Alabama Code / Title 40 / Chapter 9B / Section 40-9B-8
Section 40-9B-8 Certain Purchases of Tangible Personal Property Used in Constructing Industrial Development Property Exempted
Status: in_force

Notwithstanding any other laws and subject to the limitations set out in Section 40-9B-5, the gross proceeds of the sale to, or the storage, use, or consumption by, any contractor of any tangible personal property to be incorporated into a private use industrial development property or major addition for which a private user is granted a valid abatement of construction related transaction taxes pursuant to this chapter shall be exempt from all state and local sales and use taxes, except those county and municipal sales and use taxes levied for educational purposes or for capital improvements for education. This exemption shall not apply to any purchases of tangible personal property by a contractor which would not also be exempt if purchased by a private user who has been granted a valid abatement of construction related transactions taxes pursuant to this chapter. The definitions contained in Section 40-9B-3 are incorporated by reference herein.
Ala. Code § 40-25-18 — Alabama Code / Title 40 / Chapter 25 / Section 40-25-18
Section 40-25-18 Evasion of Stamp Tax. (Amended by Act 2026-50)
Status: in_force

AMENDED BY ACT 2026-50, EFFECTIVE OCTOBER 1, 2026. SEE ACT FOR REVISED LANGUAGE.

(a) Persons failing to properly affix the required stamps to any cigars, cheroots, stogies, cigarettes, smoking tobacco, heated tobacco products, chewing tobacco, and snuff shall be required to pay, as part of the tax imposed hereunder, a penalty of not less than twenty-five dollars ($25) nor more than five hundred dollars ($500). Each article or commodity not having proper stamps affixed thereto as herein required shall be deemed a separate offense. Any cigars, cheroots, stogies, cigarettes, smoking tobacco, heated tobacco products, chewing tobacco, and snuff in the place of business of any person required by this article to stamp the same shall be prima facie evidence that they are intended for sale. The Department of Revenue, upon good cause shown, may waive or remit any penalty or any part thereof provided for in this section. Any person, firm, corporation, club, or association of persons who has been found guilty of violating this article and who, after being punished by fine, penalty, assessment, or imprisonment, is found guilty of a second or subsequent violation of this article shall have his or her license, as provided in Sections 40-12-72 and 40-12-73, revoked by the department, and no further license or permit shall be issued or granted to that person, firm, corporation, club, or association of persons for a period of one year from the date their license or permit has been revoked. Notice of the revocation shall be mailed to the probate judge and license inspector of the county in which the revocation was made.

(b) In addition to the penalty levied by the department pursuant to subsection (a), the county license inspector, license commissioner, revenue commissioner, tax assessor, or tax collector of the county in which the untaxed tobacco product is located may assess a penalty against any person failing to affix the required stamps to any cigars, cheroots, stogies, cigarettes, smoking tobacco, heated tobacco products and snuff. The amount of the additional penalty shall be not less than one hundred dollars ($100) nor more than five hundred dollars ($500).

(c) The department and local taxing official may assess the tax levied by this chapter pursuant to the assessment procedures set out in Chapter 2A of this title.
Ala. Code § 40-18-197 — Alabama Code / Title 40 / Chapter 18 / Section 40-18-197
Section 40-18-197 Department to Adopt Regulations and to Audit Companies
Status: reserved

REPEALED IN THE 2015 REGULAR SESSION BY ACT 2015-27 EFFECTIVE JULY 2, 2015.
Ala. Code § 40-12-149 — Alabama Code / Title 40 / Chapter 12 / Section 40-12-149
Section 40-12-149 Real Estate Brokers and Agents - Realty Situated Within State
Status: in_force

Each person engaged in buying, selling or renting real estate on commission, when such real estate is situated in this state, shall pay to the state the following license tax: In cities and towns of 10,000 inhabitants and over, $15; in cities and towns of less than 10,000 and more than 5,000 inhabitants, $10; and in all other places, $5.
Ala. Code § 40-26A-15 — Alabama Code / Title 40 / Chapter 26A / Section 40-26A-15
Section 40-26A-15 Writ of Injunction Authorized
Status: in_force

If it is brought to the attention of the department that any taxpayer subject to this chapter is guilty of violating any of the provisions of this chapter, the department is hereby authorized and required, through lawfully authorized counsel, to proceed in the courts of the state to obtain a writ of injunction, which writ shall be granted by the court when applied for in the manner prescribed by law. The department, however, is hereby relieved of the requirement to furnish bond of any character.
Ala. Code § 40-5-9 — Alabama Code / Title 40 / Chapter 5 / Section 40-5-9
Section 40-5-9 Interest on Delinquent Taxes
Status: in_force

Notwithstanding Section 40-1-44, all ad valorem taxes becoming delinquent bear interest at the rate of 12 percent per annum. The interest shall be added to and collected as part of the taxes and shall be reported in the manner prescribed by the Comptroller.
Ala. Code § 40-18-242 — Alabama Code / Title 40 / Chapter 18 / Section 40-18-242
Section 40-18-242 Written Agreements with Department
Status: reserved

REPEALED IN THE 2015 REGULAR SESSION BY ACT 2015-27 EFFECTIVE JULY 2, 2015.
Ala. Code § 40-12-51 — Alabama Code / Title 40 / Chapter 12 / Section 40-12-51
Section 40-12-51 Automobile Dealers
Status: in_force

Each person dealing in, selling, or purchasing for resale automobiles, trucks, or other self-propelled vehicles shall pay an annual state license as provided in this section and shall pay a county license tax of one half the amount of his state license tax for the use of the counties. The following license taxes shall be paid by each dealer, each agent, or other person, except agents of a dealer who have procured the licenses required in the following section: In cities and towns of 50,000 or more inhabitants, $140; in cities and towns of over 25,000 and not exceeding 50,000 inhabitants, $100; in cities and towns of over 10,000 and not exceeding 25,000 inhabitants, $80; in cities and towns of over 5,000 and not exceeding 10,000 inhabitants, $65; in cities and towns of over 2,500 and not exceeding 5,000 inhabitants, $50; in cities and towns of 2,500 and less inhabitants, $30; in all other places, whether incorporated or not, $30; provided, that a person maintaining more than one place of business in the same city or town for the sale of automobiles, trucks, or other self-propelled vehicles shall pay an additional license tax of one half of the license tax levied on his principal place of business for each additional place of business; provided, that the licensed dealer may maintain a used car lot for the sale or use of secondhand cars without the payment of an additional license tax. Upon the payment of the license tax prescribed in this section, such dealer shall not be required to pay the license tax as provided in Sections 40-12-53 through 40-12-55, 40-12-60, 40-12-62 and 40-12-169.
Ala. Code § 40-1-4 — Alabama Code / Title 40 / Chapter 1 / Section 40-1-4
Section 40-1-4 Lien for Taxes - Preferred Claim
Status: in_force

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 his estate is or becomes insolvent, any unpaid taxes assessed against him or against his estate shall be a preferred claim and shall be paid by the assignee, trustee, or personal representative out of the first money received by him belonging to the trust or estate.
Ala. Code § 40-23-197 — Alabama Code / Title 40 / Chapter 23 / Section 40-23-197
Section 40-23-197 Disposition of Funds
Status: in_force

(a) The proceeds of simplified sellers use tax paid pursuant to this part shall be appropriated to the department, which shall retain the amount necessary to fund the administrative costs of implementing and operating the program and to cover the amounts paid for refunds authorized in Section 40-23-196. The balance of the amounts collected shall be distributed as follows:

(1) Fifty percent to the State Treasury and allocated 75 percent to the General Fund and 25 percent to the Education Trust Fund.

(2) Twenty-five percent to each county in the state on a prorated basis according to population as determined in the most recent federal census prior to the distribution.

(3) Twenty-five percent of funds to be distributed to each municipality in the state on a prorated basis according to population as determined in the most recent federal census prior to the distribution.

(b) Effective for tax periods beginning on or after January 1, 2019, the net proceeds after the distribution provided in subdivision (1) of subsection (a) shall be distributed 60 percent to each municipality in the state on a basis of the ratio of the population of each municipality to the total population of all municipalities in the state as determined in the most recent federal census prior to distribution and 40 percent to each county in the state, and deposited into the general fund of the respective county commission, on a basis of the ratio of the population of each county to the total population of all counties in the state as determined in the most recent federal census prior to the distribution.

(c) The distribution of the proceeds from the simplified sellers use tax paid to counties and municipalities shall occur quarterly in a manner prescribed by the department.
Ala. Code § 40-7-99 — Alabama Code / Title 40 / Chapter 7 / Section 40-7-99
Section 40-7-99 Warrants Exempt from Laws Relative to Usury, Interest, Etc
Status: in_force

Any warrants issued by a county under the provisions of this division for the purpose of paying the cost of reappraisal of property as required by Division 1 of this article are hereby exempted from the laws of the State of Alabama governing usury or prescribing or limiting interest rates, including, without limitation, the provisions of Chapter 8 of Title 8.
Ala. Code § 40-9I-2 — Alabama Code / Title 40 / Chapter 9I / Section 40-9I-2
Section 40-9I-2 (Effective June 1, 2026) Applicability of Chapter
Status: in_force

Nothing in this chapter shall impair, restrict, or alter any abatement agreement granted prior to June 1, 2026. The provisions of this chapter shall apply prospectively to new abatements granted on or after June 1, 2026.
Ala. Code § 40-2-62 — Alabama Code / Title 40 / Chapter 2 / Section 40-2-62
Section 40-2-62 Bond
Status: in_force

Before entering upon the duties of his office, the legal counsel for the Department of Revenue shall execute to the State of Alabama a bond, to be approved by the Governor, in the amount of $3,000, for the faithful performance of his duties.
Ala. Code § 40-12-372 — Alabama Code / Title 40 / Chapter 12 / Section 40-12-372
Section 40-12-372 County License
Status: in_force

Such veterans who shall engage in or carry on any businesses or occupations for which license taxes are prescribed by any county of Alabama shall be entitled to licenses from the county to engage in or carry on those businesses or occupations upon the payment of the license taxes prescribed, less, as regards each veteran, such portion of the license taxes as shall not exceed $35. However, no such veteran may claim the exemption in more than one county.
Ala. Code § 40-19-1 — Alabama Code / Title 40 / Chapter 19 / Section 40-19-1
Section 40-19-1 Definitions
Status: in_force

The following words, terms and phrases, when used in this chapter, shall have meanings ascribed to them in this section, except where the context clearly indicates a different meaning:

(1) VEHICLE TRANSPORTING PROPERTY. A straight truck with two axles, a trailer, a truck semitrailer with three axles, and a straight truck with three axles.

(2) MOTOR CARRIER. Any person, firm, partnership, association, joint stock company, corporation, lessee, trustee, or receiver appointed by any court controlling, operating, or managing any motor vehicle used for the transportation of persons or property for hire.

(3) DEPARTMENT. The Department of Revenue of the State of Alabama.

(4) COMMISSIONER. The Commissioner of Revenue of the State of Alabama.

(5) TAXPAYER. Any person, firm, partnership, association, joint stock company, corporation, lessee, trustee, or receiver appointed by any court liable for taxes under this chapter.

(6) PERSON. Any individual, firm, copartnership, association, corporation, receiver, trustee, or any other group or combination acting as a unit, and the plural as well as the singular number, unless the intention to give a more limited meaning is disclosed by the context.

(7) SEATING CAPACITY. The actual number of regular passenger-carrying seats in a motor vehicle.

(8) REGULAR PASSENGER-CARRYING SEATS. A seat ordinarily and customarily used by one passenger but does not include folding or collapsible emergency aisle seats.

(9) AXLE. A shaft on which a wheel or wheels run and, for the purposes of this article, two such shafts connected in tandem and commonly known as a tandem axle shall be considered one axle when not equipped with dual wheels on either end of either shaft of such tandem axle.

(10) TOUR BUS. Any motor vehicle used for hire for transportation of persons and their personal property on a charter which originates within or without the boundaries of the State of Alabama, the itinerary of which is not of an established, repetitively scheduled nature utilizing routes and time schedules approved by the Public Service Commission.
Ala. Code § 40-29-114 — Alabama Code / Title 40 / Chapter 29 / Section 40-29-114
Section 40-29-114 Fraudulent Withholding Exemption Certificate or Failure to Supply Information
Status: in_force

Any individual required to supply information to his employer under Section 40-18-73 who willfully supplies false or fraudulent information, or who willfully fails to supply information thereunder which would require an increase in the tax to be withheld under Section 40-18-73 shall, in lieu of any other penalty provided by law, upon conviction thereof, be fined not more than $500, or imprisoned not more than one year, or both.
Ala. Code § 40-12-396 — Alabama Code / Title 40 / Chapter 12 / Section 40-12-396
Section 40-12-396 License - Suspension or Revocation; Reasons for Revocation or Denial of License
Status: in_force

(a) The commissioner may, subject to the appeal provisions allowed in Chapter 2A of this Title 40, suspend or revoke any license issued for the willful and intentional failure of the licensee to comply with the provisions of this article or for the willful failure to maintain the business premises, location, and sign as described in the application.

(b) A license may be revoked or a license application may be denied by the Department of Revenue for any of the following reasons:

(1) Fraud practiced or any material misstatement in license application.

(2) Change of condition after a license is granted or the failure to maintain qualification for the license.

(3) Skipping title assignment; accepting open assignment of title and/or bill of sale for a motor vehicle which is not completed by identifying the licensee as the purchaser or assignee of the motor vehicle.

(4) Having no established place of business.

(5) Failing to keep and maintain records.

(6) Knowingly dealing in stolen motor vehicles, parts, or accessories.

(7) Willful failure to comply with provisions of this chapter, or any rule or regulation promulgated thereunder.

(8) Disconnecting, turning back, or resetting the odometer of any motor vehicle in violation of state or federal law.

(9) Filing a materially erroneous or fraudulent tax return as certified by the Department of Revenue.

(10) Revocation as a designated agent, as provided for in Section 32-8-34, for failing to faithfully perform his or her duties as a designated agent.
Ala. Code § 40-2B-1.1 — Alabama Code / Title 40 / Chapter 2B / Section 40-2B-1.1
Section 40-2B-1.1 Relation to Administrative Procedure Act
Status: in_force

The Alabama Tax Tribunal shall not be subject to the declaratory judgment, declaratory ruling, or contested case provisions of the Alabama Administrative Procedure Act, Chapter 22 of Title 41.
Ala. Code § 40-23-104 — Alabama Code / Title 40 / Chapter 23 / Section 40-23-104
Section 40-23-104 Collection of Taxes Before Registration or Licensing; Proof of Purchase Price; Proof of Payment of Tax
Status: in_force

(a) The licensing official shall collect all of the following:

(1) The taxes levied by this article.

(2) The municipal gross receipts or sales taxes and county sales taxes authorized by general or local law on sales made by a person or firm other than a licensed dealer.

(3) The municipal and county use taxes authorized by general or local law on sales made by dealers doing business outside the State of Alabama and on sales made by licensed Alabama dealers where municipal and county sales taxes were not collected at the time of purchase.

(4) The state use tax on any such automotive vehicle, motorboat, truck trailer, trailer, semitrailer, or travel trailer required to be registered or licensed by the judge of probate.

(b) The licensing official shall require, as proof of the purchase price of the automotive vehicle, motorboat, truck trailer, trailer, semitrailer, or travel trailer to be taxed, when purchased from a licensed dealer in this state, documentation of the price upon which any state, county, or municipal sales tax was paid and which reflects the amount of such state, county, or municipal sales tax paid and any other evidence of the purchase price as shall be prescribed by the Department of Revenue. All licensed dealers in this state shall furnish to the purchaser of any of the vehicles documentation showing the amount and rate of sales or gross receipts tax collected at the time of purchase for the state and for the municipality and county where the sale was made.

(c) The licensing official shall require, as proof of the purchase price of any other automotive vehicle, motorboat, truck trailer, trailer, semitrailer, or travel trailer to be taxed, the presentment of a sworn report by the purchaser reflecting such purchase price on a form to be provided by the Department of Revenue accompanied by a properly executed bill of sale or other satisfactory evidence prescribed by the Department of Revenue.

(d) In lieu of the requirements contained in subsection (c) of this section, the purchaser may stipulate to the licensing official that the purchase price of the automotive vehicle, motorboat, truck trailer, trailer, semitrailer, or travel trailer to be taxed is equivalent to a standard value for the year, make, and model established by the Department of Revenue for the taxable item. The purchase price so stipulated shall be conclusively presumed to be the purchase price of the item for all purposes under this article.

(e) Before the registration of or licensing of any such automotive vehicle, motorboat, truck trailer, trailer, semitrailer, or travel trailer, the licensing official shall require proof of payment of the tax levied under this article deemed necessary and proper.

(f) Before the decal, which is provided for by Section 40-7-1, is issued to evidence payment of the ad valorem tax due on a manufactured home in this state, and before any homestead exemption is granted for a manufactured home, payment of the tax levied either under Section 40-23-101(b) or Section 40-23-102(b) shall be made to the licensing official of the county in which the manufactured home will be initially sited as evidenced by a properly executed bill of sale. If, however, the sales or use tax specified in either Sections 40-23-101(b) or 40-23-102(b) has been paid prior to the due date of the ad valorem tax on the manufactured home, then proof of payment for the sales or use taxes will be evidenced by a receipt and shall be deemed acceptable by the licensing official.

(g) Any law to the contrary notwithstanding, the licensing official shall remit all county and municipal sales, gross receipts, and use taxes collected directly to the appropriate county or municipal tax recipient as otherwise provided by law, within 20 days following the last day of the month in which those taxes were collected. In addition to all other penalties, the penalty for failure to comply with this section shall be as provided in Chapter 29, Article 6.
Ala. Code § 40-18-26 — Alabama Code / Title 40 / Chapter 18 / Section 40-18-26
Section 40-18-26 Information from Source of Income
Status: in_force

Every resident individual, corporation, association, or agent shall make a report to the Department of Revenue of complete information covering the amount of all interest, rent, salaries, wages, premiums, annuities, compensations, remunerations, emoluments, or other fixed or determinable gains, profits and income, except interest coupons payable to bearer, of any taxpayer taxable under this chapter, of $1,500 or more in any taxable year under such regulations and in such form and manner and to such extent as may be prescribed by the Department of Revenue.
Ala. Code § 40-26B-24 — Alabama Code / Title 40 / Chapter 26B / Section 40-26B-24
Section 40-26B-24 Duty to Keep Books and Records; Confidentiality of Information; Rules and Regulations
Status: in_force

(a) It shall be the duty of each nursing facility subject to this article to keep and preserve such suitable books and records as may be necessary to determine the amount of privilege assessments for which it is liable under the provisions of this article. The books and records shall be kept and preserved for a period of not less than three years, and all such books and records shall be open for examination during business hours by the department or its duly authorized agents.

(b) All information secured pursuant to this article by the department shall be confidential, as prescribed by Section 40-2A-10, except that the department may provide such information to the Alabama Medicaid Agency as necessary for the proper administration of the Medicaid program, or for the department’s proper administration of the privilege assessments levied by this article.

(c) The department shall from time to time, as it deems desirable, and after consultation with the Alabama Medicaid Agency, promulgate such reasonable rules and regulations as necessary to provide for the orderly and efficient administration of the privilege assessment levied by this article.
Ala. Code § 40-12-271.1 — Alabama Code / Title 40 / Chapter 12 / Section 40-12-271.1
Section 40-12-271.1 Exemption for Disabled Veterans from License Plate Issuance Fee
Status: in_force

A disabled veteran who qualifies for a partial or full exemption from privilege license taxes, registrations fees, or ad valorem taxes under Section 32-6-130, 40-12-244, or 40-12-254, shall also be exempt from the license plate issuance fee provided in 40-12-271.
Ala. Code § 40-14-22 — Alabama Code / Title 40 / Chapter 14 / Section 40-14-22
Section 40-14-22 Domestic Corporations
Status: reserved

Repealed by Act 99-665, 2nd Sp. Sess., &amp;sect; 9. As to effective date, see the Code Commissioner’s Notes in the supplement.
Ala. Code § 40-17-275 — Alabama Code / Title 40 / Chapter 17 / Section 40-17-275
Section 40-17-275 Audit
Status: in_force

The agreement pursuant to this article may provide for each state to audit the records of persons based in the state to determine if the motor fuel taxes due each state are properly reported and paid. Each state shall forward the findings of the audits performed on persons based in this state to each state in which the person has used taxable motor fuels. For persons who are not based in this state and who have used taxable motor fuel in this state, the department shall serve the audit findings received from another state in the form of an assessment on the person as though an audit was conducted by the department.
Ala. Code § 40-7-36 — Alabama Code / Title 40 / Chapter 7 / Section 40-7-36
Section 40-7-36 Book Showing Amount of Taxes Delivered to Collector
Status: in_force

After the book of assessments has been completed as provided in this title, the tax assessor must enter in a book in concise form the amount of taxes assessed against each taxpayer, showing separately the amount of taxes on real estate and personal property and other subjects of taxation, and the total amount of tax due, and the address of the taxpayer and the fees of the assessor with a blank for the fees of the collector, and such book he must turn over to the tax collector on or before September 15. For the services rendered by him in preparing such book he shall receive compensation to be allowed by the county commission as follows: In counties where the aggregate assessed value of real and personal property amounts to $2,000,000 or less, $100; when the assessed value amounts to more than $2,000,000 and not exceeding $4,000,000, $125; when the assessed values amount to more than $4,000,000 and not exceeding $6,000,000, $175; when the assessed values amount to more than $6,000,000 and not exceeding $8,000,000, $200; when the assessed values amount to more than $8,000,000, such compensation as may be fixed by the county commission, not less than $250 and not exceeding $600; but any assessor who fails to complete such abstract by the time required shall forfeit all right to compensation.
Ala. Code § 40-10-18 — Alabama Code / Title 40 / Chapter 10 / Section 40-10-18
Section 40-10-18 When Property to Be Bid in for State
Status: in_force

If no person shall bid for any real estate offered at such sale an amount sufficient to pay the sum specified in the decree of sale, and the costs and expenses subsequently accruing, the judge of probate shall bid in such real estate for the state at a price not exceeding the sum specified in such decree and such subsequently accruing cost and expenses. In no event shall the judge of probate bid in for the state less than the entire amount of real estate included in any assessment.
Ala. Code § 40-9-27 — Alabama Code / Title 40 / Chapter 9 / Section 40-9-27
Section 40-9-27 Prescriptions for Vitamins and Supplements Exempt from Sales Taxes
Status: in_force

(a) Any vitamins, minerals and dietary supplements, which are used, sold, furnished, dispensed and prescribed by any physician licensed to practice medicine, chiropractor, orthodontist, and podiatrist in the performance of his professional services shall be exempt from any city, county and state sales tax. This exemption shall apply only to vitamins, minerals, and dietary supplements dispensed by prescription by the professionals listed in this subsection.

(b) The exemption provided for in subsection (a) shall be in addition to any and all exemptions from sales tax provided for in Article 1 of Chapter 23 of Title 40, Revenue and Taxation, as last amended.
Ala. Code § 40-17-162 — Alabama Code / Title 40 / Chapter 17 / Section 40-17-162
Section 40-17-162 Remittance of Flat Fee and Cost of Decal; Disposition of Proceeds
Status: in_force

Every person required to make application for and receive a decal under this chapter shall at the time of making said application remit to the Liquefied Petroleum Gas Board the total amount of the flat fee due plus the cost of the decal issued. The proceeds of the flat fee shall be deposited by the Liquefied Petroleum Gas Board in the State Treasury to the credit of the Public Road and Bridge Fund. The proceeds of the decal issuance fee shall be deposited in the State Treasury to the credit of the Liquefied Petroleum Gas Board Fund. Any administration costs relating to such decals shall be paid by the Liquefied Petroleum Gas Board from such fees collected. Said costs are hereby appropriated from the Liquefied Petroleum Gas Board Fund.
Ala. Code § 40-5-36 — Alabama Code / Title 40 / Chapter 5 / Section 40-5-36
Section 40-5-36 Reports and Disbursements
Status: in_force

(a) The tax collecting official, on October 15 of each year and on the first and fifteenth day of each month thereafter, shall provide a detailed report showing the total gross receipts, including the calculation of taxes for each, interest collected, commissions withheld, and all other documented withholdings from each agency that receives taxes. The report shall have a detailed showing for each millage rate assessed for each agency. The report shall be a sworn statement that is duplicated for each agency, a copy of the report shall be available to each agency receiving disbursements upon request. No later than five days after this report must be provided, the tax collecting official shall make disbursements to each agency that receives taxes.

(b) Should the report and payment of taxes, interest, and penalties herein required not be made within 10 days after the same is due, the Comptroller shall immediately notify the Chief Examiner of Public Accounts, who shall forthwith cause the books of the official to be examined, and the Comptroller shall also immediately notify the tax collecting official’s bondsmen, who may within 30 days from date of notice from the Comptroller withdraw from further responsibility as the bondsmen by giving 15 days’ notice by certified or registered mail to the tax collecting official, the judge of probate of the county, and the Comptroller, but the bondsmen shall not be relieved of any responsibility with respect to the tax collecting official arising during the time they are on the tax collecting official’s bond. When the bondsmen on a tax collecting official’s bond serve notice of their desire to withdraw from the responsibility as bondsmen as herein provided, the tax collecting official shall make, on or before the withdrawal date of his or her then bondsmen, a new bond in an amount and with sufficient surety as required by law. Upon failure of the tax collecting official to make the new bond, the Comptroller shall notify the Governor that a vacancy exists in the office of tax collecting official of the county, and the Governor shall appoint a tax collecting official to serve the remainder of the term for which the former tax collecting official was elected or appointed to serve. The tax collecting official appointed to serve the remainder of the term, before entering upon the duties of the office, shall make bond in the amount and with such surety as is required by this code.
Ala. Code § 40-23-26 — Alabama Code / Title 40 / Chapter 23 / Section 40-23-26
Section 40-23-26 Tax to Be Added to Purchase Price; Refund Unlawful; Tax a Direct Tax on Retail Consumer
Status: in_force

(a) Every person, firm, corporation, association or copartnership engaged in or continuing within this state in the business for which a license or privilege tax is required by this division shall add to the sales price and collect from the purchaser on all sales upon the gross receipts or gross proceeds of which there is levied by this division a sales tax at the rate of four percent, $.04 tax for each whole dollar of sales price; provided, that on that part of the sales price which is a fractional part of a dollar, in addition to whole dollars, and on sales of less than a dollar there shall be collected in addition to the tax collected on whole dollars, no tax on $.01 to and including $.10 of sales price, $.01 tax on $.11 to and including $.30 of sales price, $.02 tax on $.31 to and including $.54 of sales price, $.03 tax on $.55 to and including $.73 of sales price, and $.04 tax on $.74 to and including $.99 of sales price. Upon sales the gross receipts or gross proceeds of which are taxed by this division at a rate less than four percent, there shall be added to the sales price and collected from the purchaser by such person, firm, corporation, association or copartnership described in this section an amount equal to the prescribed percentage of such sales price.

(b) It shall be unlawful for any person, firm, corporation, association or copartnership described in this section to fail or refuse to add to the sales price and collect from the purchaser the amount required by this section to be so added to the sales price and collected from the purchaser; and it shall likewise be unlawful to refund or offer to refund all or any part of the amount collected, or to absorb or advertise directly or indirectly the absorption or refund of the amount required to be added to the sales price and collected from the purchaser, or any portion of such amount. Any person, firm, corporation, association or copartnership violating any of the provisions of this section shall be guilty of a misdemeanor, and upon conviction shall be fined in a sum of not less than $50 nor more than $100, or may be imprisoned in the county jail for not more than six months, or may be punished by both such fine and imprisonment, and each act in violation of the provisions of this division shall constitute a separate offense. The provisions of this section that there shall be added to the sale price and collected from the purchaser the amounts provided herein shall in no way relieve the person, firm, corporation, association or copartnership described in this section of the tax levied by this article; nor shall the inability, impracticability, refusal or failure to add to the sales price and collect from the purchaser the amounts provided herein relieve such person, firm, corporation, association or copartnership from the tax levied by this division.

(c) All taxes paid in pursuance to this division or any other statute enacted in this connection shall conclusively be presumed to be a direct tax on the retail consumer, precollected for the purpose of convenience and facility only.

(d) In the event that any sum is collected from a consumer that purports to be collected because of this section, whether or not the amount is actually provided for hereunder, then any such sum, except such as is collected solely because of rounding the correct amount of tax upward to the nearest cent, shall be paid to the Department of Revenue for the purposes provided in Section 40-23-35.
Ala. Code § 40-17A-8 — Alabama Code / Title 40 / Chapter 17A / Section 40-17A-8
Section 40-17A-8 Rates
Status: in_force

A tax is imposed on marihuana and controlled substances as defined in Section 40-17A-1 at the following rates:

(1) On each gram of marihuana, or each portion of a gram, $3.50; and

(2) On each gram of controlled substance, or portion of a gram, $200; or

(3) On each 50 dosage units of a controlled substance that is not sold by weight, or portion thereof, $2,000.
Ala. Code § 40-29-1 — Alabama Code / Title 40 / Chapter 29 / Section 40-29-1
Section 40-29-1 Short Title
Status: in_force

This chapter shall be known and may be cited as the “Tax Enforcement and Compliance Act” or “TECA.”
Ala. Code § 40-14B-14 — Alabama Code / Title 40 / Chapter 14B / Section 40-14B-14
Section 40-14B-14 Vested Premium Tax Credit - Generally
Status: in_force

(a) A certified investor who makes an investment of certified capital shall in the year of investment earn a vested credit against state premium tax liability equal to 100 percent of the certified investor’s investment of certified capital, subject to the limits imposed by this chapter. A certified investor may take up to 12.5 percent of the vested premium tax credit in any taxable year of the certified investor, beginning in the second calendar year after the investment.

(b) The credit to be applied against state premium tax liability in any one year may not exceed the state premium tax liability of the certified investor for the taxable year. Any unused credit against state premium tax liability may be carried forward indefinitely until the premium tax credits are used.

(c) A certified investor claiming a credit against state premium tax liability earned through an investment in a company is not required to pay any additional retaliatory tax levied by law as a result of claiming that credit. An investment made under this chapter is an “Alabama investment” for purposes of this chapter.
Ala. Code § 40-1-27 — Alabama Code / Title 40 / Chapter 1 / Section 40-1-27
Section 40-1-27 Payment of Taxes by Lienors
Status: in_force

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 subrogated to the lien of the state, county, or municipality, and the sum so paid shall bear legal interest from the date of payment and may be collected in the same manner as the original claim of the lienholder.
Ala. Code § 40-30-2 — Alabama Code / Title 40 / Chapter 30 / Section 40-30-2
Section 40-30-2 Purpose and Legislative Intent
Status: in_force

(a) Purpose. The purpose of the Electronic Tax Return Filing Act is to authorize the Department of Revenue to accept tax returns and other documents of all types filed in electronic commerce without violating other statutes originally drafted for the use of paper returns submitted either personally or through the mail.

(b) Intent of the Legislature. It is recognized that because of constant technological advances, the statutory outline herein for filing tax returns and other documents electronically cannot encompass all of the intricacies in requirements or qualifications currently or into the future. The bulk of the requirements and qualifications must be implemented through the Department of Revenue’s authority to promulgate regulations hereunder. It is the intent of the Legislature to allow the Department of Revenue the necessary flexibility to adopt specific regulations for accepting tax returns by electronic media, to control the integrity of the data submitted, to reduce processing costs and processing times, to aid accuracy, reduce complexities of filing, expedite the processing of refunds to taxpayers, and to update signature and return requirements.
Ala. Code § 40-3-18 — Alabama Code / Title 40 / Chapter 3 / Section 40-3-18
Section 40-3-18 Meetings - Inspection of Tax Returns; Failure to Properly Return Property
Status: in_force

It shall be the duty of the board of equalization to meet on the second Monday in March and sit as long as may be necessary to carefully examine and inspect all tax returns and assessments delivered to it by the county tax assessor. If the board finds that any taxpayer has neglected to make a return or has omitted from his return any property that should be returned, it shall be its duty to make up a return upon the proper blank with a description of the property to be assessed, which property it shall then proceed to value and equalize in the same manner as other property is valued and equalized by it, and to the value thus placed thereon shall be added a penalty of 10 percent for failure of the owner of such property to properly return the same. The secretary of the board shall by certified or registered mail, return receipt demanded, or in person give notice to the owner of any property which has been omitted from the tax return and has been assessed as provided in this section.
Ala. Code § 40-12-351 — Alabama Code / Title 40 / Chapter 12 / Section 40-12-351
Section 40-12-351 Penalty for Violation by Officials
Status: in_force

Any probate judge, city clerk, or city comptroller who willfully fails or refuses to issue any licenses applied for by a veteran entitled to the benefits of this division shall be guilty of a misdemeanor and shall be prosecuted as provided by law.
Ala. Code § 40-12-123 — Alabama Code / Title 40 / Chapter 12 / Section 40-12-123
Section 40-12-123 Machinery Repair Shops
Status: in_force

Each person operating a shop for the repair or rebuilding of machinery or making parts therefor for the public and charging for same shall pay the following license tax: In cities or towns of 100,000 or more inhabitants, $40; in cities or towns of 50,000 and less than 100,000 inhabitants, $25; in cities or towns of 15,000 and less than 50,000 inhabitants, $15; and in all other places, whether incorporated or not, $5. This license shall not apply to what is commonly known as a blacksmith shop or to shops repairing automobiles where a garage license or an automobile repair license has been taken out.
Ala. Code § 40-18-247 — Alabama Code / Title 40 / Chapter 18 / Section 40-18-247
Section 40-18-247 Affidavit of Compliance
Status: reserved

REPEALED IN THE 2015 REGULAR SESSION BY ACT 2015-27 EFFECTIVE JULY 2, 2015.
Ala. Code § 40-9-26.3 — Alabama Code / Title 40 / Chapter 9 / Section 40-9-26.3
Section 40-9-26.3 Victims of Crime and Leniency, Incorporated
Status: in_force

The Victims of Crime and Leniency, Incorporated, is exempted from paying any state, county, and municipal sales and use taxes.
Ala. Code § 40-5-10 — Alabama Code / Title 40 / Chapter 5 / Section 40-5-10
Section 40-5-10 Receipts on Payment of Delinquent Taxes
Status: in_force

Upon the payment by any taxpayer of the taxes, fees, and costs, if any, assessed and charged against the taxpayer, the tax collecting official shall give the taxpayer a receipt showing the name of the taxpayer, the date of the payment, and the total assessed value of real and personal property, separately, and stating the amount of the state, county, and special taxes separately, together with the interest, costs, and fees.
Ala. Code § 40-10-31 — Alabama Code / Title 40 / Chapter 10 / Section 40-10-31
Section 40-10-31 Removal of Cloud Upon Title to Real Estate Erroneously Sold for Taxes
Status: in_force

Where real estate is erroneously sold for taxes and the state became the purchaser thereof, it shall be the duty of the tax collector of the county in which the real estate is situated to prepare and issue a certificate setting forth the following facts:

(1) A correct description of the real estate sold and purchased by the state,

(2) That the sale was erroneous and the reason therefor, and

(3) The present owner of the property, if known.

This certificate shall be forthwith forwarded to the Land Commissioner of the state; and, if it is determined by him that the facts therein set out are true and correct, he shall approve the same and forward the same to the judge of probate of the county in which the property is situated, who shall note on the margin of the record of such sale the fact that the Land Commissioner has approved the cancellation of the same, and he shall mark the sale void and sign his name as judge of probate to his certificate voiding the same.