Ala. Code § 40-21-14 — Alabama Code / Title 40 / Chapter 21 / Section 40-21-14
Section 40-21-14 Statement of Property Outside State
Status: in_force

The statement of every public utility shall include a brief description of each tract of land and the improvements thereon, and of the buildings, structures, machinery, fixtures, and appliances and all other tangible property and assets having a fixed situs outside of the state, and the location of each item of such property, the purpose for which it is used, whether or not it is specifically used in the business of the company, corporation or association, or individual in whose behalf the report is made, its true and fair value, the sum of the value at which it is assessed for taxation and the locality in which it is assessed.
Ala. Code § 40-9-26.2 — Alabama Code / Title 40 / Chapter 9 / Section 40-9-26.2
Section 40-9-26.2 Twg 2021 Birmingham Foundation
Status: in_force

TWG 2021 Birmingham Foundation, an Alabama nonprofit corporation, is exempted from paying or collecting any state, county, and municipal sales, use, and license taxes with respect to the World Games 2022 event to be conducted by the TWG 2021 Birmingham Foundation in Alabama, including, without limitation, taxes with respect to the purchase or use of property by TWG 2021 Birmingham Foundation and the gross proceeds from the sale or use of property by TWG 2021 Birmingham Foundation or admissions to the World Games 2022 event. All property owned by TWG 2021 Birmingham Foundation and used for the World Games 2022 event is exempted from all state, county, and local ad valorem taxes. The exemptions provided in this section shall expire on December 31 of the year following the year the World Games 2022 event has concluded.
Ala. Code § 40-26A-2 — Alabama Code / Title 40 / Chapter 26A / Section 40-26A-2
Section 40-26A-2 Tax Levied; Amount
Status: in_force

(a) In addition to any and all other taxes imposed by law, there is hereby levied, upon every person engaged in the business of operating a dog race track in the State of Alabama, a privilege tax of one percent of the pari-mutuel pool on all pari-mutuel races.

(b) In addition to the tax levied by subsection (a) and in addition to any and all other taxes imposed by law, there is hereby levied, upon every person engaged in the business of operating a dog race track in the State of Alabama, a privilege tax of one percent of the pari-mutuel pool on all pari-mutuel races requiring the selection of three or more racers; provided that the commission received by said operator, after deducting local taxes in effect on September 28, 1988, shall not be reduced below the amount that said operator received prior to the imposition of this tax.

(c) Notwithstanding the provisions of any local or general act to the contrary, any dog race track licensee authorized to conduct pari-mutuel racing shall be entitled to retain as a commission from the pari-mutuel pool (the “take out”) an amount equal to 19 percent of all pari-mutuel pools where a bettor is required to select two or less racers and an amount equal to 21 percent where a bettor is required to select three or more racers. The tax levied in this section is not imposed to the extent that it would require a licensee to increase the commissions above said amounts in order to receive such tax from the pari-mutuel pool.
Ala. Code § 40-10-126 — Alabama Code / Title 40 / Chapter 10 / Section 40-10-126
Section 40-10-126 Redeeming Lots and Parcels Without Redeeming Entire Property - Duty of Land Commissioner on Redemption
Status: in_force

The judge of probate must, before allowing the redemption of a separate lot or parcel of land under Sections 40-10-124 and 40-10-125, submit the application, together with a copy of the statement of calculation ascertaining the amount to be paid on such redemption, to the Land Commissioner for his approval, and the Land Commissioner may call upon the judge of probate, the assessor, or the collector for any information he may desire touching the application. If the Land Commissioner is satisfied that the applicant is entitled to redeem such lot or parcel of land and that the proper amount of money has been deposited with the judge of probate, the Land Commissioner shall endorse his approval upon the application and return the same to the judge of probate, who must allow the redemption; but without the approval of the Land Commissioner, the judge of probate must not allow the redemption and must return to the applicant the money deposited by him for that purpose, when such application is made within the time allowed by law for redemption the same may be perfected as herein provided, notwithstanding the expiration of such limitations; where the land sought to be redeemed has been purchased by an individual and not by the state, it shall not be necessary to submit the matter to the Land Commissioner.
Ala. Code § 40-18-417.6 — Alabama Code / Title 40 / Chapter 18 / Section 40-18-417.6
Section 40-18-417.6 Forms; Construction of Article; Rulemaking Authority
Status: in_force

(a) All filings and applications made with any department of the state government shall be made using forms adopted by the department. The filing shall be treated as a tax return, subject to penalties imposed by the Department of Revenue.

(b) Nothing in this article shall be construed to constitute a guarantee or assumption by the state of any debt of any company nor to authorize the credit of the state to be given, pledged, or loaned to any company.

(c) Nothing in this article shall be construed to make available to any taxpayer any right to the benefits conferred by this article absent strict compliance with this article.

(d) Nothing in this article shall be construed to limit the powers otherwise existing for the Department of Revenue to audit and assess a taxpayer claiming the Growing Alabama Credit.

(e) Nothing in this article shall be construed to change or lessen the requirements for claiming jobs act incentives under the Alabama Jobs Act in Article 16 of Chapter 18. Companies claiming the jobs act incentives must strictly comply with Article 16 of Chapter 18.

(f) The Department of Commerce and Department of Revenue are authorized to adopt rules as necessary to implement and administer this article.
Ala. Code § 40-9-25.16 — Alabama Code / Title 40 / Chapter 9 / Section 40-9-25.16
Section 40-9-25.16 Food Banks
Status: in_force

(a) All food banks within the state are hereby exempted from the payment and collection of any state, county and municipal sales and use taxes.

(b) As used in this section, food bank shall be defined as any entity located within Alabama that is an affiliated food bank of the America’s Second Harvest national food bank network or their subsidiary distribution organizations.
Ala. Code § 40-21-8 — Alabama Code / Title 40 / Chapter 21 / Section 40-21-8
Section 40-21-8 Returns of Telegraph and Telephone Companies Generally
Status: in_force

The president, secretary, auditor, or managing agent in this state of every telegraph or telephone company, whose line or any part thereof is located within this state, must annually, on or before March 1 of each year, make under oath to the Department of Revenue a return, in such reasonable detail as may be prescribed by such department, on all the property belonging to such company in this state and connected with the business, specifying the several counties in which such property is situated and the items of property situated in each of such counties, towns and school districts.
Ala. Code § 40-18-200 — Alabama Code / Title 40 / Chapter 18 / Section 40-18-200
Section 40-18-200 Entities Approved by State Industrial Development Authority Prior to January 16, 1995, May Elect to Receive Credit Under Article
Status: reserved

REPEALED IN THE 2015 REGULAR SESSION BY ACT 2015-27 EFFECTIVE JULY 2, 2015.
Ala. Code § 40-18-62 — Alabama Code / Title 40 / Chapter 18 / Section 40-18-62
Section 40-18-62 Amortization of Research and Experimental Expenditures Under the Federal Tax Cuts and Jobs Act
Status: in_force

(a) Effective for tax years beginning on or after January 1, 2024, research and experimental expenditures for Alabama tax purposes under Chapter 16 and Chapter 18 shall not follow the provisions of 26 U.S.C § 174, as amended by the Tax Cuts and Jobs Act (TCJA), P.L. 115-97. Taxpayers shall have the option to currently deduct research and experimental expenditures or treat the expenditures as deferred expenses in the same manner as provided in 26 U.S.C § 174 prior to tax year 2022. (b) The Department of Revenue may adopt rules to implement and administer this section.

(b) The Department of Revenue may adopt rules to implement and administer this section.
Ala. Code § 40-10-164 — Alabama Code / Title 40 / Chapter 10 / Section 40-10-164
Section 40-10-164 Recovery from Municipalities, Etc
Status: in_force

In case of the payment of money under mistake of law or fact upon any illegal tax assessment made under color of any law, special or general, of the state, or by any of its political subdivisions, authorizing the assessment or collection of taxes for any purpose whatever, whether for any municipality, for the payment of the creditors of any municipality, for schools, or otherwise, except the laws relating to taxes to be paid to the state or to the general funds of the counties, respectively, the same shall be recoverable by appropriate proceedings against the proper parties or their successors, with the usual rights of appeal, and that such payment was not made under compulsion or protest shall be immaterial.
Ala. Code § 40-18-24.3 — Alabama Code / Title 40 / Chapter 18 / Section 40-18-24.3
Section 40-18-24.3 Taxation on Distributive Share of Interest, Dividends, Etc., of Nonresident Member of Qualified Investment Partnership
Status: in_force

(a) Notwithstanding any other provision of this chapter to the contrary, including Sections 40-18-2 and 40-18-24.2, no income tax shall be due the State of Alabama from a nonresident member of a qualified investment partnership, or from the qualified investment partnership itself, with respect to the nonresident member’s distributive share of interest, dividends, distributions, or gains and losses from qualifying investment securities owned by the entity, as long as the nonresident member does not actively participate in the day-to-day management of the entity. Provided, however, that in the event a qualified investment partnership invests in the qualifying investment securities of an entity that is majority owned by a nonresident member of the qualified investment partnership, income tax shall be due by such nonresident member with respect to the member’s distributive share of any interest, dividends, distributions, or gains and losses from the qualifying investment securities of the other entity. For purposes of this section and Section 40-18-24.2, “majority owned” means ownership of more than 50 percent of the issued and outstanding voting stock of the other entity, applying the attribution rules of 26 U.S.C. §318.

(b) The terms “nonresident,” “member,” “qualified investment partnership,” and “qualifying investment securities” shall have the same meanings ascribed to them in Section 40-18-24.2.

(c) The Department of Revenue shall promulgate reasonable rules to effectuate the intent of this section, including rules permitting certain corporate members of qualified investment partnerships to be eligible for the provisions of this section. Further, if the Commissioner of Revenue determines that this section is being used in an abusive fashion principally to avoid Alabama income tax liability, the commissioner shall have the authority to promulgate rules to distribute, apportion, or allocate gross income in order to clearly reflect the income of any such entity engaged in such tax avoidance.
Ala. Code § 40-7-92 — Alabama Code / Title 40 / Chapter 7 / Section 40-7-92
Section 40-7-92 Authorization to Issue Warrants
Status: in_force

Each county shall have the power from time to time to sell and issue interest-bearing warrants of such county for the purpose of paying appraisal costs or any part thereof. Such warrants may be in such denomination or denominations, may have such maturity or maturities not exceeding 20 years from their date, may bear interest from their date at such rate or rates payable at such times, may be payable at such place or places within or without the state, may be sold at such time or times and in such manner, whether publicly or privately, may be executed in such manner and may contain such terms not in conflict with the provisions of this division, all as the governing body of such county may provide in the proceedings wherein the warrants are authorized to be issued. All such warrants shall evidence general obligation indebtedness of the county by which they are issued, and the full faith and credit of the county shall be irrevocably pledged for the payment of the principal thereof and interest thereon. The proceeds derived from the sale of any such warrants shall be used solely for the purpose for which they are authorized to be issued, including the payment of any expenses incurred in connection with the issuance thereof.
Ala. Code § 40-12-62 — Alabama Code / Title 40 / Chapter 12 / Section 40-12-62
Section 40-12-62 Bicycles and Motorcycles
Status: in_force

Each person other than a licensee under Section 40-12-51 engaging in the business of dealing in, renting, or hiring bicycles or motorcycles shall pay the following license tax: In cities or towns over 20,000 inhabitants, $15; in cities or towns of 10,000 to 20,000 inhabitants, $10; in all other places, whether incorporated or not, $5.
Ala. Code § 40-18-15.1 — Alabama Code / Title 40 / Chapter 18 / Section 40-18-15.1
Section 40-18-15.1 Net Income Taxable Income Defined - Generally
Status: in_force

For purposes of this chapter, the term “taxable income” or “net income” shall mean “gross income,” as defined in Section 40-18-14, less the deductions allowed to individuals by this chapter.
Ala. Code § 40-12-129 — Alabama Code / Title 40 / Chapter 12 / Section 40-12-129
Section 40-12-129 Mining of Iron Ore - Report of Operators
Status: in_force

Every person, partnership, joint stock company, or association engaged in the business of mining iron ore or coal in this state shall, by the twentieth day of each month, make a report, duly sworn to before some officer authorized to administer oaths, to the Department of Revenue of the number of tons of iron ore or coal mined during the preceding month according to the run of the mine and where mined by such person in this state. Every person engaged in operating or assisting to operate in any capacity whatsoever any coal or iron ore mine in this state, upon the output of which a report has not been made as provided herein upon which the license or privilege tax has not been paid and is past due, shall be guilty of a misdemeanor and, upon conviction therefor, shall be fined not less than $10 nor more than $500, and may also be sentenced to hard labor for the county for not more than six months.
Ala. Code § 40-10-143 — Alabama Code / Title 40 / Chapter 10 / Section 40-10-143
Section 40-10-143 Lien of Persons Other Than Holders of Legal Title for Expenses of Redemption
Status: in_force

Any mortgagee, lienholder, or other creditor, or any person having an interest but not the legal title shall have a lien on the lands for the amount expended by him in effecting a redemption; and, if such redemption is by a tenant in common, he shall have a lien on the interest of his cotenant.
Ala. Code § 40-18-15.5 — Alabama Code / Title 40 / Chapter 18 / Section 40-18-15.5
Section 40-18-15.5 Deductions for Certain Retrofitting or Upgrades to Homes - Residence in Alabama
Status: in_force

(a) Any individual taxpayer, whose legal residence is located in Alabama, shall be allowed a deduction from taxable income, regardless of whether the taxpayer itemizes his or her income tax deductions, in calculating the income tax imposed pursuant to Section 40-18-5, for certain retrofit costs as described in this section. The deduction shall be allowed for the costs incurred to retrofit a structure qualifying as the legal residence of the taxpayer to make the structure more resistant to loss due to hurricane, tornado, other catastrophic windstorm event, or rising floodwaters.

(b) In order to qualify for the state income tax deduction allowed pursuant to this section, costs may include ordinary repair, replacement, and upgrades to existing residential property and new construction so long as the repair, replacement, and upgrades are designed to resist loss associated with any windstorm event or rising floodwater, and meet or exceed the standards set forth in the most recent editions of the Institute for Business and Home Safety published Fortified for Safer Living, the Institute for Business and Home Safety published Fortified for Existing Homes, the International Code Council published ICC 600, the International Code Council ICC 500, or any specifically designated wind resistant feature, technology, or code approved by the Alabama Residential and Energy Codes Board. A taxpayer claiming the deduction shall receive certification in a manner prescribed by the Alabama Residential and Energy Codes Board that the fortification measures were implemented and costs were incurred, and shall provide the certification upon request of the Department of Revenue to prove the taxpayer is entitled to the deduction.

(c) The aggregate tax deduction allowed pursuant to this section for all taxable years beginning with the 2011 tax year shall not exceed the lesser of the following:

(1) Fifty percent of the repair, replacement, and upgrade cost incurred.

(2) Three thousand dollars ($3,000).

(d) The cost of items that otherwise qualify for the deduction that are purchased with any available grant funds are not eligible for this deduction if the grants are not included in the income of the taxpayer.

(e) Costs incurred by the taxpayer and used as the basis for a deduction under Section 40-18-15.4 may not be used as the basis for a deduction under this section. The deductions under Section 40-18-15.4 and this section combined may not exceed three thousand dollars ($3,000).
Ala. Code § 40-21-27 — Alabama Code / Title 40 / Chapter 21 / Section 40-21-27
Section 40-21-27 Apportionment of Local Taxes
Status: in_force

The Department of Revenue shall apportion the value of such franchise or intangible property thus ascertained as in this title provided among and between the counties and cities, towns, school districts, or other tax districts having a special assessment, in which such person, association, company, or corporation does business, in proportion to the amount of business done in and receipts derived from each locality, except in case of a railroad or railway company, which apportionment shall be on single track main line basis, telephone or telegraph companies and electric power companies on pole or wire mileage, pipelines and car companies other than express companies on mileage basis.
Ala. Code § 40-21-3 — Alabama Code / Title 40 / Chapter 21 / Section 40-21-3
Section 40-21-3 Reports of All Property Required
Status: in_force

Every person, firm, or corporation whose property is required by this title to be assessed for taxation by the Department of Revenue and not herein otherwise specifically required to make reports to the said department shall, on or before March 1 of each year, make a report of all its property of every nature and character whatsoever and such other and further information upon such forms and in such manner as may be required by the Department of Revenue.
Ala. Code § 40-10-24 — Alabama Code / Title 40 / Chapter 10 / Section 40-10-24
Section 40-10-24 Officers Not to Be Interested in Purchase
Status: in_force

If the assessor, collector, judge of probate or any county tax assessor shall directly or indirectly be concerned or interested in the purchase of any real estate sold for taxes, the sale shall be void, and he and his sureties on his official bond shall be liable to a penalty of not exceeding $500 to be fixed by the jury, which may be recovered in an action in the circuit court, or court of like jurisdiction, brought on the relation of any taxpayer of the county, in the name of the state, one half of the amount recovered to be paid to the relator and the other half to the state.
Ala. Code § 40-29-70 — Alabama Code / Title 40 / Chapter 29 / Section 40-29-70
Section 40-29-70 Non-payable Checks, Money Orders, or Electronic Funds
Status: in_force

If any check, money order, or electronic funds in payment of any amount receivable for payment of taxes under any provision of law is not duly paid, in addition to any other penalties provided by law, there shall be paid as a penalty by the person who tendered such check, money order, or electronic funds, upon notice and demand by the commissioner, or his or her delegate, or other taxing authority, in the same manner as tax, an amount equal to 10 percent of the amount of such check, money order, or electronic funds, except that if the amount of such check, money order, or electronic funds is less than five hundred dollars ($500), the penalty under this section shall be ten dollars ($10) or the amount of such check, money order, or electronic funds, whichever is the lesser. This section shall not apply if the person tendered such check, money order, or electronic funds in good faith and with reasonable cause to believe that it would be duly paid, and settlement is made by the taxpayer within 10 days after notification of receipt of a bad check, money order, or non-payable electronic funds by the department or other taxing authority.
Ala. Code § 40-5-14 — Alabama Code / Title 40 / Chapter 5 / Section 40-5-14
Section 40-5-14 Levy and Sale of Personal Property - Time; Notice; Location
Status: in_force

(a) After January 1 of each year, the tax collecting official may levy upon the personal property of delinquent taxpayers for the payment of their taxes and, after having first given 10 days’ notice of the time and place of sale, with a description of the property to be sold, by certified mail and by posting on an online website controlled by the tax collecting official and accessible from the tax collecting official’s website.

(b) The tax collecting official shall sell the property, or as much of the property as may be necessary to satisfy the taxes, fees, and expenses of the sale, including the expenses of keeping the property and moving the property to the place of sale in front of the courthouse of the county, or at the residence or place of business of the delinquent taxpayer, or at any other place in the precinct in which the notice was posted, at public outcry to the highest bidder. Property sold under this section is not subject to redemption. For making such sale, the tax collecting official shall be allowed a fee of five dollars ($5), to be collected out of the property.

(c) In lieu of physically securing the property or storing or transporting the property to another location for sale, the sale may be held at any place of business, warehouse, storeroom, or facility owned or under the possession of the taxpayer, including without limitation the current location of the property to be sold.

(d) The taxpayer, at any time before the sale, may pay the taxes, interest, fees, and expenses, including the tax collecting official’s fees for the sale, the same as if it had been made, and thereby discharge the levy.

(e) A person who knowingly removes, destroys, or defaces personal property subject to levy and sale under this section or who, on the date of the sale of the personal property, knowingly interferes with or obstructs the tax collecting official or sheriff, or an agent or deputy thereof, from accessing or selling the property is guilty of a Class B misdemeanor.
Ala. Code § 40-25-83 — Alabama Code / Title 40 / Chapter 25 / Section 40-25-83
Section 40-25-83 License Requirements; Monthly Statement; Discount; Recordkeeping
Status: in_force

(a)(1) Before any person engages in the business of selling consumable vapor products on which the tax levied in Section 40-25-81 has not been paid to the department, the person shall apply for a license in a manner provided by rule of the department. The license shall be a condition precedent to engaging or continuing in the business of selling consumable vapor products. Failure to submit a properly completed license application may result in a delay in processing the application or denial of the license. (2) The department shall assess the penalties under Section 40-25-16.1 on any person who engages in the business of selling any consumable vapor product for which a license is required by this article without having first obtained and subsequently retained a valid license. (b) On or before the 20th day of each month, each person on whom the tax is imposed shall submit a statement to the department showing the amounts utilized in the measurement of the tax and all other information required by the department and shall pay to the department the amount of tax shown due. (c) A licensee who timely files a return with the payment due may deduct from the amount of tax payable with the return a discount of 4.75 percent of the amount of tax payable to the state. If the person does not remit the full amount listed as due on the tax return, any discount claimed by the person is disallowed. (d) It is the duty of every person receiving, storing, selling, or handling consumable vapor products subject to the tax to keep and preserve all documents relating to the purchase, sale, exchange, or receipt of all consumable vapor products subject to the tax. Any authorized representative of the department may audit and inspect this documentation during normal business hours of the seller. The purchaser shall retain all purchase invoices from the source for every purchase of consumable vapor products received for a period of 90 days at the purchaser’s location. At the end of the 90 days, the purchase records shall be maintained with the required books and records for a period of three years from the date of purchase.

(2) The department shall assess the penalties under Section 40-25-16.1 on any person who engages in the business of selling any consumable vapor product for which a license is required by this article without having first obtained and subsequently retained a valid license.

(b) On or before the 20th day of each month, each person on whom the tax is imposed shall submit a statement to the department showing the amounts utilized in the measurement of the tax and all other information required by the department and shall pay to the department the amount of tax shown due.

(c) A licensee who timely files a return with the payment due may deduct from the amount of tax payable with the return a discount of 4.75 percent of the amount of tax payable to the state. If the person does not remit the full amount listed as due on the tax return, any discount claimed by the person is disallowed.

(d) It is the duty of every person receiving, storing, selling, or handling consumable vapor products subject to the tax to keep and preserve all documents relating to the purchase, sale, exchange, or receipt of all consumable vapor products subject to the tax. Any authorized representative of the department may audit and inspect this documentation during normal business hours of the seller. The purchaser shall retain all purchase invoices from the source for every purchase of consumable vapor products received for a period of 90 days at the purchaser’s location. At the end of the 90 days, the purchase records shall be maintained with the required books and records for a period of three years from the date of purchase.
Ala. Code § 40-25-46 — Alabama Code / Title 40 / Chapter 25 / Section 40-25-46
Section 40-25-46 Records
Status: in_force

It shall be the duty of every person storing, using or otherwise consuming in this state tobacco products subject to the provisions of this article to keep and preserve all invoices, books, papers, cancelled checks, or other memoranda touching the purchase, sale, exchange, receipt, ownership, storage, use, or other consumption of such tobacco products. All such invoices, books, papers, cancelled checks, or other memoranda shall be subject to audit and inspection by any duly authorized representative of the Department of Revenue at any and all reasonable times. Any person who fails or refuses to keep and preserve the records as herein required or who upon request by a duly authorized agent of the Department of Revenue fails or refuses to allow an audit or inspection of the records as herein provided shall be guilty of a misdemeanor and upon conviction therefor be punished as in case of conviction for a misdemeanor.
Ala. Code § 40-17-271 — Alabama Code / Title 40 / Chapter 17 / Section 40-17-271
Section 40-17-271 Powers and Authority of the Commissioner of the Department of Revenue
Status: in_force

(a) Notwithstanding any other provisions of this law, the Commissioner of the Department of Revenue is authorized to enter into reciprocal agreements on behalf of this state with the duly authorized representatives of any of the states of the United States, the District of Columbia, or a state or province of a foreign country or a territory or possession of either the United States or a foreign country providing for the uniform administration of motor fuels use taxation laws with respect to motor vehicles operated in multiple member jurisdictions.

(b) In exercising the authority granted by this article, the commissioner is expressly authorized and empowered to enter into and to become a member of the International Fuel Tax Agreement or any other designation that may, from time to time, be given to that plan, developed pursuant to the Federal Intermodal Surface Transportation Efficiency Act of 1991.

(c) The commissioner is authorized to promulgate and to enforce reasonable rules and regulations as may be necessary to carry out the International Fuel Tax Agreement or any other agreement entered into under the authority of this article.

(d) If the commissioner enters into the International Fuel Tax Agreement or into any other agreement under the authority of this article, and if the provisions set forth in the International Fuel Tax Agreement or other agreements are different from the provisions prescribed by this code or any rules or regulations promulgated by the commissioner pursuant to the authority granted hereunder to the commissioner, then the agreement provisions shall prevail.

(e) Any agreement entered into pursuant to this article shall be stated and agreed to in writing and shall be filed with the commissioner before it becomes effective. A current copy of any such agreement shall be maintained by the department.
Ala. Code § 40-17-70 — Alabama Code / Title 40 / Chapter 17 / Section 40-17-70
Section 40-17-70 Definitions
Status: reserved

Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012.
Ala. Code § 40-17-148 — Alabama Code / Title 40 / Chapter 17 / Section 40-17-148
Section 40-17-148 Reports of Motor Carrier
Status: in_force

Every motor carrier subject to the tax imposed by this article shall, on or before the last day of April, July, October, and January of every year, make to the commissioner such reports of its operations during the quarter ending the last day of the preceding month as the commissioner may require and such other reports from time to time as the commissioner may deem necessary.
Ala. Code § 40-12-272 — Alabama Code / Title 40 / Chapter 12 / Section 40-12-272
Section 40-12-272 Rules and Regulations for Enforcement of Sections 40-12-260, 40-12-261, and 40-12-266
Status: in_force

The Commissioner of Revenue shall issue such rules and regulations as he deems necessary to carry out the provisions of Sections 40-12-260, 40-12-261, and 40-12-266.
Ala. Code § 40-2-4 — Alabama Code / Title 40 / Chapter 2 / Section 40-2-4
Section 40-2-4 Bonds of Employees
Status: in_force

Before entering upon the duties of their respective offices, all employees in the Department of Revenue shall execute to the State of Alabama a bond, to be approved by the Governor, in amounts to be fixed by the Commissioner of Revenue, for the faithful performance of the duties of their offices.
Ala. Code § 40-10-201 — Alabama Code / Title 40 / Chapter 10 / Section 40-10-201
Section 40-10-201 Tax Lien Auction and Sale Conducted Online or in Person
Status: in_force

A tax collecting official may conduct a tax lien auction and sale online or in person in accordance with procedures established by the tax collecting official.
Ala. Code § 40-15-18 — Alabama Code / Title 40 / Chapter 15 / Section 40-15-18
Section 40-15-18 State and Federal Estate Taxes to Be Paid Out of Estate Property
Status: in_force

Unless the decedent directs otherwise in his or her will, all estate taxes, whether state or federal, payable by reason of the death of the decedent, shall be paid by the executor or other personal representative out of the estate property and shall be a charge against the residue thereof, and the executor or other personal representative shall be under no duty to recover from anyone for the benefit of the estate the pro rata portion of the estate tax attributable to inclusion in the gross estate of any property, including proceeds of policies of insurance upon the life of the decedent receivable by a beneficiary other than the executor or other personal representative, which does not pass to the executor or other personal representative as a part of the estate.

This section shall apply to the estate of any decedents who shall die on or after July 26, 1951, and before January 1, 2008, and to the estate of any decedent who dies after December 31, 2007, if the decedent continuously lacks testamentary capacity from January 1, 2008, until the date of death.
Ala. Code § 40-17-33 — Alabama Code / Title 40 / Chapter 17 / Section 40-17-33
Section 40-17-33 Report of Sales and Withdrawals
Status: reserved

Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012.
Ala. Code § 40-9-11 — Alabama Code / Title 40 / Chapter 9 / Section 40-9-11
Section 40-9-11 Y.w.c.o
Status: in_force

All Young Women’s Christian Organizations, and all real and personal property of all Young Women’s Christian Organizations, and of any branch or department of same heretofore or hereafter organized and existing in good faith in the State of Alabama, for other than pecuniary gain and not for individual profit, when such real or personal property shall be used by such organizations, their branches or departments in and about the conducting, maintaining, operating and carrying out of the program, work, principles, objectives and policies of such organizations, their branches or departments, in any city or county of the State of Alabama, are exempt from the payment of any and all state, county and municipal taxes, licenses, fees and charges of any nature whatsoever, including any privilege or excise tax heretofore or hereafter levied by the State of Alabama or any county or municipality thereof. The receipt, assessment or collection of any fee, admission, service charge, rent, dues or any other item or charge by any such organization, its branches or departments from any person, firm or corporation for any service rendered by any such organization, its branches or departments, or for the use or occupancy of any real or personal property of any such organization, its branches or departments, in or about the conducting, maintaining, operating and carrying out of the program, work, principles, objectives and policies of any such organization, its branches or departments shall not be held or construed by any court, agency, officer or commission of the State of Alabama, or any county or municipality thereof to constitute pecuniary gain or individual profit by any such organization, its branches or departments, or the doing of business in such a manner as to prejudice or defeat, in any manner, the right and privilege of any such organization, its branches or departments to claim or rely upon or receive the exemption of such organization, its branches or departments and of all real and personal property thereof from taxation, as herein provided.
Ala. Code § 40-9-25.8 — Alabama Code / Title 40 / Chapter 9 / Section 40-9-25.8
Section 40-9-25.8 Birmingham Civil Rights Institute
Status: in_force

The Birmingham Civil Rights Institute, Inc., a nonprofit corporation organized under the laws of the State of Alabama, the directors of which are appointed by the City Council of the City of Birmingham, which is sponsored by the City of Birmingham to present exhibits, educational programming, and maintain archives for educational and historical research respecting civil rights and human rights in Alabama, the United States, and the world, is exempted from all state, county, and municipal income, license, and sales and use taxes.
Ala. Code § 40-23-40 — Alabama Code / Title 40 / Chapter 23 / Section 40-23-40
Section 40-23-40 Levy of Sales and Use Tax on Food by Counties and Municipalities
Status: in_force

(a) On June 15, 2023, the definition of “food” in Sections 40-23-1 and 40-23-60 shall apply to county and municipal sales and use taxes. For purposes of county and municipal sales and use taxes, the sales tax rate on food shall be established as the general or retail sales tax rate in effect in the county or municipality on June 15, 2023, unless otherwise provided by law. An act of the Legislature or an ordinance or resolution adopted by a county or municipal governing body levying a county or municipal sales and use tax inclusive of food passed or enacted on or before June 15, 2023, shall remain operative, but no additional county or municipal sales and use taxes on food may be levied.

(b) Any county or municipal governing body, by resolution or ordinance, may reduce the general or retail sales tax rate on food for local sales and use taxes. The ordinance or resolution must be adopted at least 60 days prior to becoming effective and shall take effect on October 1 following adoption.

(c) A county or municipal governing body that reduces its general or retail sales tax rate on food for local sales and use taxes pursuant to this section may subsequently increase the rate on food not to exceed the rate in effect in the county or municipality on June 15, 2023, unless otherwise provided by law.
Ala. Code § 40-9-25.18 — Alabama Code / Title 40 / Chapter 9 / Section 40-9-25.18
Section 40-9-25.18 Alabama Marine Corps League
Status: in_force

The Alabama Marine Corps League is exempted from paying or collecting any state, county, and municipal sales and use taxes.
Ala. Code § 40-10-162 — Alabama Code / Title 40 / Chapter 10 / Section 40-10-162
Section 40-10-162 Duty of Judge of Probate and Comptroller; Payment by State Treasurer
Status: in_force

The judge of probate shall examine said petition and also the tax books of his county; and, if the facts set forth in the petition are such as to entitle the petitioner to the refunding of the money as prayed for, he shall so certify to the Comptroller, stating the amount to be refunded by the state, and forward to the Comptroller a copy of the petition with his certificate endorsed thereon; and, if the Comptroller shall be satisfied that the petitioner is entitled to have the money refunded to him, he shall draw his warrant on the Treasurer in favor of the petitioner for such an amount as the certificate of the probate judge shows should be refunded.
Ala. Code § 40-17-50 — Alabama Code / Title 40 / Chapter 17 / Section 40-17-50
Section 40-17-50 Cities and Towns Prohibited from Levying New or Additional Tax on Aviation Fuel
Status: reserved

Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012.
Ala. Code § 40-10-14 — Alabama Code / Title 40 / Chapter 10 / Section 40-10-14
Section 40-10-14 Description of Property in Notices and Entries
Status: in_force

In all advertisements, any notices of the proceedings in the probate court for the sale of land for taxes and of such sales and all entries required to be made by the probate judge, tax collector or other officer, initial letters, abbreviations and figures may be used to indicate townships, ranges, sections, parts of sections, blocks and lots and dates and amounts; and, in estimating the cost of publication, each amount, date or number and each initial letter or abbreviation shall be counted as a word. In all advertisements for the sale of real estate, the notice shall state the precinct in which the property is situated, except in those counties where the tax assessor is not required to list the property by precincts; provided, that nothing herein contained shall in anywise affect the collection of any taxes now due the state or any county therein or operate to abate or discontinue any suit or action of any character instituted or begun for the collection thereof.
Ala. Code § 40-26B-85 — Alabama Code / Title 40 / Chapter 26B / Section 40-26B-85
Section 40-26B-85 Eligibility and Benefit Expansions
Status: in_force

Except for Medicaid expansion under the Affordable Care Act, as amended, if the Medicaid Agency elects to liberalize the eligibility criteria for individuals who apply for Medicaid services or to expand or increase the medical assistance benefits as defined in Title XIX of the Social Security Act which it currently provides to Medicaid beneficiaries, the state share of such funds necessary to increase medical assistance benefits or allow more persons to become eligible for Medicaid shall only be appropriated from the state General Fund and not from any funds produced or segregated for hospital payments under this article.
Ala. Code § 40-2-43 — Alabama Code / Title 40 / Chapter 2 / Section 40-2-43
Section 40-2-43 Bond
Status: in_force

Before entering the duties of his office, the Commissioner of Revenue 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 his duties.
Ala. Code § 40-23-194 — Alabama Code / Title 40 / Chapter 23 / Section 40-23-194
Section 40-23-194 Discount
Status: in_force

Eligible sellers may deduct and retain a discount equal to two percent of the simplified sellers use tax properly collected and then remitted to the department in a timely manner, provided that for tax periods beginning on or after January 1, 2019, the allowance for discount shall not apply to any taxes collected and then remitted which are in excess of four hundred thousand dollars ($400,000). The department is authorized to prescribe rules for administering the discount. No discount shall be allowed for any taxes which are not timely reported and remitted to the department pursuant to program procedures.
Ala. Code § 40-1-26 — Alabama Code / Title 40 / Chapter 1 / Section 40-1-26
Section 40-1-26 Falsely and Fraudulently Procuring State Warrants
Status: in_force

Any person who fraudulently obtains from the Comptroller under the provisions of this title any duplicate warrants upon the Treasury of the State or who shall with intent to defraud obtain any warrants to which he is not entitled must, on conviction, be punished as if he had stolen the amount specified in the warrant.
Ala. Code § 40-18-561 — Alabama Code / Title 40 / Chapter 18 / Section 40-18-561
Section 40-18-561 Qualification for Federal Income Tax Credit or Deduction
Status: in_force

The tax credits created by this article may also qualify for federal income tax credits or deductions, but it is not intended for any qualified donation under this article to automatically qualify for any federal income tax credit or deduction.
Ala. Code § 40-12-424 — Alabama Code / Title 40 / Chapter 12 / Section 40-12-424
Section 40-12-424 Penalty
Status: in_force

Any person violating any provision of this article shall be guilty of a misdemeanor and, upon conviction thereof, may be punished by a fine of not less than $25 nor more than $1,000, or by imprisonment in the county jail for not more than six months, or by both such fine and imprisonment.
Ala. Code § 40-1-39 — Alabama Code / Title 40 / Chapter 1 / Section 40-1-39
Section 40-1-39 Prompt Returns, Reports, Payments, and Settlements
Status: in_force

It shall be the duty of the Comptroller to see that the returns, reports, payments, and settlements required by law to be made by any and all officers charged with the collection of revenues of the state under this title are promptly made by such officers at the times they are required to be made, and, in default of the performance by any of them of any such duties, he shall promptly direct such prosecutions or other legal proceedings as may be by law authorized or directed.
Ala. Code § 40-26B-91 — Alabama Code / Title 40 / Chapter 26B / Section 40-26B-91
Section 40-26B-91 Assessment on Emergency Medical Transport Providers - Calculation. (Amended by Act 2026-390)
Status: in_force

AMENDED BY ACT 2026-390, EFFECTIVE OCTOBER 1, 2026. SEE ACT FOR REVISED LANGUAGE.

To provide further for the availability of indigent health care, the operation of the Medicaid Program, and the maintenance and expansion of emergency medical transport services:

(1) Commencing no later than the fiscal quarter starting April 1, 2023, and through and including the fiscal quarter starting July 1, 2028, an assessment is imposed on each emergency medical transport provider based on the number of emergency medical transports. The quarterly assessment for each emergency medical transport provider shall be calculated based on the product of the assessment rate and the total revenue received from emergency medical transports rendered by the emergency medical transport provider from the previous fiscal quarter.

(2) In consultation with the Alabama Medicaid Agency, the department shall set an assessment rate each fiscal quarter. The assessment rate shall be a maximum of 5.3 percent, subject to Section 40-26B-98(b). In consultation with the Alabama Medicaid Agency, the department may change the assessment rate each quarter to reduce the amount of surplus assessments. Any surplus assessment from a previous quarter may be used to reduce the assessment rate.

(3) The assessment imposed by this article is in addition to all other taxes and assessments of any kind now imposed by law.
Ala. Code § 40-5-8 — Alabama Code / Title 40 / Chapter 5 / Section 40-5-8
Section 40-5-8 Costs on Payment of Delinquent Taxes
Status: in_force

If the taxes are paid after they become delinquent, the taxpayer shall pay all costs, fees, charges, and interest, if any, that may at the time of payment have lawfully accrued.
Ala. Code § 40-18-31.1 — Alabama Code / Title 40 / Chapter 18 / Section 40-18-31.1
Section 40-18-31.1 Election for Foreign Corporations to Classify Dividend Income from Certain Subsidiaries as Business or Nonbusiness Income
Status: reserved

Repealed by Act 99-664, effective Dec. 31, 2000.
Ala. Code § 40-9-25.20 — Alabama Code / Title 40 / Chapter 9 / Section 40-9-25.20
Section 40-9-25.20 Community Action Association of Alabama
Status: in_force

The Community Action Association of Alabama and its member agencies are exempted from paying or collecting any state, county, and municipal sales and use taxes, except this exemption shall not apply to county or municipal sales and use taxes unless approved by resolution of the respective local governing body.
Ala. Code § 40-3-14 — Alabama Code / Title 40 / Chapter 3 / Section 40-3-14
Section 40-3-14 How Compensation Payments Made
Status: in_force

All payments for compensation of the members of the county boards of equalization shall be made upon claims of the board members, duly verified as other claims against the state, county, or city, and approved by the Department of Finance, and shall constitute preferred claims.
Ala. Code § 40-1-40 — Alabama Code / Title 40 / Chapter 1 / Section 40-1-40
Section 40-1-40 Actions Against Officers
Status: in_force

It shall be the duty of the Comptroller to cause suit to be brought, in the name of the state, against any and all persons by law charged with the collection of state taxes, or with any duty in regard to the state revenue, and their sureties, for failure to collect such taxes or to perform such duty; and he may also in such cases, as in his judgment the interest of the state requires it, cause suit to be brought against defaulting taxpayers for the taxes claimed from them by the state; and, in cases in which a reasonable doubt may exist as to the construction or validity of the law under which taxes are claimed, he may authorize an agreed statement of the facts of the case to be made for the speedy adjudication of the matter in controversy.
Ala. Code § 40-17-324 — Alabama Code / Title 40 / Chapter 17 / Section 40-17-324
Section 40-17-324 Exchange of Information with Other States
Status: in_force

The department, upon request from the officials to whom are entrusted the enforcement of the motor fuel laws of any other state, may forward to such officials any information which it may have in its possession relative to the manufacture, receipt, sale, use, transportation, or shipment by any person of motor fuel, subject to the provisions of Section 40-2A-10.
Ala. Code § 40-22-10 — Alabama Code / Title 40 / Chapter 22 / Section 40-22-10
Section 40-22-10 Tax Upon Recording Transfer of Instrument Recorded by Exempt Institution - Exemption of Debt Secured by Instrument Upon Which Recording Tax Has Previously Been Paid
Status: in_force

If any transfer of any such mortgage, deed of trust, contract of conditional sale, or other instrument of like character described in Section 40-22-6 has heretofore been filed for record in any probate office of this state and the recording privilege tax imposed by Section 40-22-1 or Section 40-22-2 has been paid thereon, the debt secured by the instrument so transferred shall be exempt from any ad valorem tax, either state, county, or municipal.
Ala. Code § 40-12-24 — Alabama Code / Title 40 / Chapter 12 / Section 40-12-24
Section 40-12-24 Department of Revenue to Certify Refund; State Comptroller and County Commission to Draw Warrants Payable to Applicant
Status: in_force

If the petition for refund allowed by Section 40-12-23 is approved, in whole or in part, the department shall certify the amount which it approves to be refunded by the state and county. The state Comptroller shall draw a warrant payable to the applicant for the amount of the refund to be made by the state, and the county commission of the county in which such payment was made shall draw a warrant upon the county treasurer or county treasury payable to the applicant for the amount to be refunded by such county. Claims for refund hereunder shall not be subject to assignment, except assignments resulting by operation of law.
Ala. Code § 40-29-27 — Alabama Code / Title 40 / Chapter 29 / Section 40-29-27
Section 40-29-27 Sale of Perishable Goods
Status: in_force

If the commissioner or his delegate determines that any property seized is liable to perish or become greatly reduced in price or value by keeping, or that such property cannot be kept without great expense, he shall appraise the value of such property and:

(a) Return to owner. If the owner of the property can be readily found, the commissioner or his delegate shall give him notice of such determination of the appraised value of the property. The property shall be returned to the owner if, within such time as may be specified in the notice, the owner:

(1) Pays to the commissioner or his delegate an amount equal to the appraised value; or

(2) Gives bond in such form, with such sureties, and in such amount as the commissioner or his delegate shall prescribe, to pay the appraised amount at such time as the commissioner or his delegate determines to be appropriate in the circumstances.

(b) Immediate sale. If the owner does not pay such amount or furnish such bond in accordance with this section, the commissioner or his delegate may as soon as practicable make public sale of the property in accordance with such regulations or in such manner as may be prescribed by the commissioner or his delegate.
Ala. Code § 40-18-244 — Alabama Code / Title 40 / Chapter 18 / Section 40-18-244
Section 40-18-244 Credits Not to Exceed Costs
Status: reserved

REPEALED IN THE 2015 REGULAR SESSION BY ACT 2015-27 EFFECTIVE JULY 2, 2015.
Ala. Code § 40-29-118 — Alabama Code / Title 40 / Chapter 29 / Section 40-29-118
Section 40-29-118 Attempts to Interfere with Administration of State Revenue Laws; Taxpayer Protection from Harassment
Status: in_force

(a) Corrupt or forcible interference. Whoever corruptly or by force or threats of force (including any threatening letter or communication) endeavors to intimidate or impede any officer or employee of the State of Alabama acting in an official capacity under this title, or in any other way corruptly or by force or threats of force (including any threatening letter or communication) obstructs or impedes, or endeavors to obstruct or impede, the due administration of this title, shall, upon conviction thereof, be fined not more than $5,000, or imprisoned not more than three years, or both, except that if the offense is committed only by threats of force, the person convicted thereof shall be fined not more than $3,000, or imprisoned not more than one year, or both. The term “threats of force,” as used in this subsection, means threats of bodily harm to the officer or employee of the State of Alabama or to a member of his family.

(b) Forcible rescue of seized property. Any person who forcibly rescues or causes to be rescued any property after it shall have been seized under this title, or shall attempt or endeavor so to do, shall, excepting in cases otherwise provided for, for every such offense, be fined not more than $500, or not more than double the value of the property so rescued, whichever is the greater, or be imprisoned not more than two years.

(c) Intimidation or harassment of taxpayer; “threats of force” defined. Any employee of the state Department of Revenue acting in an official capacity under the provisions of this title who by unlawful force or threats of force endeavors to intimidate or harass a taxpayer, upon determination by a special board to be appointed by the state Personnel Department that the charge is valid, shall be subject to immediate dismissal, and upon such dismissal may be subject to such penalties as provided under this section. The term “threats of force” as used in this subsection means threats of bodily harm to the taxpayer or to a member of his family.
Ala. Code § 40-18-136 — Alabama Code / Title 40 / Chapter 18 / Section 40-18-136
Section 40-18-136 Credit to Employer
Status: in_force

Beginning with tax year 1993, a tax credit of 20 percent of the actual costs of education shall be provided to an employer who provides or sponsors an approved basic skills education program pursuant to this article.
Ala. Code § 40-26-1 — Alabama Code / Title 40 / Chapter 26 / Section 40-26-1
Section 40-26-1 Tax Imposed; Exemptions; Definitions
Status: in_force

(a) There is levied and imposed, in addition to all other taxes of every kind now imposed by law, a privilege or license tax upon every person, firm, or corporation engaging in the business of renting or furnishing any room or rooms, lodging, or accommodations to transients in any hotel, motel, inn, tourist camp, tourist cabin, marine slip, place or space for tent camping, place or space provided for a motor home, travel trailer, self-propelled camper or house car, truck camper, or similar recreational vehicle commonly known as a R.V., or any other place in which rooms, lodgings, or accommodations are regularly furnished to transients for a consideration, in any county which is located in the geographic region comprising the Alabama mountain lakes area, those being Blount, Cherokee, Colbert, Cullman, DeKalb, Etowah, Franklin, Jackson, Lauderdale, Lawrence, Limestone, Madison, Marion, Marshall, Morgan, and Winston, in an amount to be determined by the application of the rate of five percent of the charge for such room, rooms, lodgings, or accommodations, including the charge for use or rental of personal property and services furnished in such room, and the rate of four percent of the charge in every other county. There is exempted from the tax levied under this chapter any rentals or services taxed under Division 1 of Article 1 of Chapter 23 of this title.

(b) The tax shall not apply to rooms, lodgings, or accommodations supplied: (i) For a period of 180 continuous days or more in any place; (ii) by camps, conference centers, or similar facilities operated by nonprofit organizations primarily for the benefit of, and in connection with, recreational or educational programs for children, students, or members or guests of other nonprofit organizations during any calendar year; or (iii) by privately operated camps, conference centers, or similar facilities that provide lodging and recreational or educational programs exclusively for the benefit of children, students, or members or guests of nonprofit organizations during any calendar year.

(c) For purposes of subsection (b): “Children” means individuals under age 21; “student” is defined in accordance with 26 U.S.C. § 151(c)(4), as in effect from time to time or by any successor law; “nonprofit organization” is an organization exempt from federal income tax under 26 U.S.C. § 501(c)(3), as in effect from time to time or any successor law; and “privately operated” refers to any camp, conference center, or similar facility other than those operated by a nonprofit organization as herein defined.

(d) For transactions entered into on or after October 1, 2019, the tax shall not apply to marine slips, places or spaces for tent camping, or places or spaces provided for motor homes, travel trailers, self-propelled campers or house cars, truck campers, or similar recreational vehicles commonly known as R.V.s, which are supplied for a period of 90 continuous days or more in any place.

(e)(1) Charges made for the rental of a ballroom, dining room, club room, sample room, conference room, wedding chapel, or similar room or space that is not intended nor suitable for overnight sleeping purposes and that is not used for overnight sleeping purposes is not subject to the tax levied pursuant to this chapter if the charges for the rental are separately stated by the facility and the room or space is used exclusively as a room or space for a meeting, conference, seminar, club meeting, private party, or similar activity.

(2) The exclusion provided in subdivision (1) applies solely to the transient occupancy tax levied under this chapter and does not apply to any other taxes, licenses, or fees except a separately stated rental charge for a meeting room or other space excluded pursuant to subdivision (1) is also excluded from the tax levied by Chapter 23 of Title 40.
Ala. Code § 40-20-3 — Alabama Code / Title 40 / Chapter 20 / Section 40-20-3
Section 40-20-3 Tax Levied Upon Producers in Proportion to Ownership at Time of Severance; by Whom Tax Paid; Lien
Status: in_force

(a) The privilege tax hereby imposed is levied upon the producers of such oil or gas in the proportion of their ownership at the time of severance, but, except as otherwise herein provided, the tax shall be paid by the person in charge of the production operations, who is hereby authorized, empowered, and required to deduct from any amount due to producers of such production at the time of severance the proportionate amount of the tax herein levied before making payments to such producers. The tax shall become due and payable as provided by this article and such tax shall constitute a first lien upon any of the oil or gas so produced when in the possession of the original producer or any purchaser of such oil or gas in its unmanufactured state or condition. In the event the person in charge of production operations or the purchaser fails to pay the tax, then the department shall proceed against the producer or the purchaser to collect the tax in the manner hereinafter provided by this article.

(b) When any person in charge of production operations shall sell the oil or gas produced by him, the purchaser shall account for the tax.

(c) When any person in charge of production operations shall use or dispose of the oil or gas for fuel or any other purpose, he shall withhold the tax imposed by this article; and, if he is required to pay other interest holders, he is hereby authorized, empowered, and required to deduct from any amounts due them the amount of tax levied and due under the provisions of this article before making payment to them.

(d) Every person in charge of production operations by which oil or gas is severed from the soil or waters, or from beneath the soil or waters, of the State of Alabama who fails to deduct and withhold, as required herein, the amount of tax from sale or purchase price, when such oil or gas is sold or purchased under contract or agreement, or on the open market, or otherwise, shall be liable to the state for the full amount of taxes, interest and penalties due the state; and the department shall proceed to collect the tax from the person in charge of production operations, under the provisions of this article, as if he were the producer of the oil or gas.
Ala. Code § 40-7-42 — Alabama Code / Title 40 / Chapter 7 / Section 40-7-42
Section 40-7-42 Levy of Taxes from Book of Assessments
Status: in_force

(a) The county commission, at the first regular meeting in February 2015, shall levy the amount of general taxes required for the expenses of the county, not to exceed one half of one percent of the value of the taxable property as assessed for revenue for the state as shown by the book of assessments after it shall have been corrected, at the same time levying the amount of special taxes required for the county, which levy shall be made upon the same basis of valuation provided above and, when the levy shall be made, shall certify the rate or rates of taxation and the purpose or purposes for which the tax is levied to the tax assessor of the county. The levies established as provided herein shall be assessed and collected in all subsequent tax years unless altered by the county commission in compliance with a change in the tax rate by general law not later than the last day of February prior to the effective date of the change in tax rate.

(b) Any general or special taxes levied by the county commission prior to April 10, 2014, are hereby ratified and confirmed irrespective of whether the general or special taxes were levied during the first county commission meeting held in February of any year.
Ala. Code § 40-7-25.4 — Alabama Code / Title 40 / Chapter 7 / Section 40-7-25.4
Section 40-7-25.4 Current Use Value of Class III Property — Abatement of Tax Under Section 40–7–25.3
Status: in_force

(a) The governing body of a county may grant an abatement of all or a portion of the taxes otherwise due under Section 40-7-25.3 with respect to property located within the county.

(b) The abatement provided by subsection (a) may only be granted if all of the following are satisfied:

(1) The property will be used for a qualifying project as defined 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 property is an area within which not less than fifty million dollars ($50,000,000) of capital expenditures in connection with the establishment, expansion, construction, equipping, development, or rehabilitation of such qualifying project is anticipated to be made based upon representations and information provided by the anticipated user or users of the qualifying project and such other information as the county shall have available to it and deems appropriate.

(4) If the property is located within a municipality, the abatement shall be consented to by resolution of the governing body of the municipality.

(c) The abatement granted by a county pursuant to this section shall be embodied in an agreement between the county and the owner or user of the property. The agreement shall be filed with the Department of Revenue within 90 days after the granting of the abatement, the contents of which the Department of Revenue shall use solely for its statistical and recordkeeping activities but shall otherwise keep confidential unless consented to in writing by the owner or user of the property.
Ala. Code § 40-17-36 — Alabama Code / Title 40 / Chapter 17 / Section 40-17-36
Section 40-17-36 Report of Address by Distributor, Refiner, Storer, Etc
Status: reserved

Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012.
Ala. Code § 40-9A-3 — Alabama Code / Title 40 / Chapter 9A / Section 40-9A-3
Section 40-9A-3 Tax Assessors to Forward Information to Department of Revenue
Status: in_force

Every tax assessor shall, not later than March 1, 1993, forward to the Department of Revenue the following information:

(a) A complete listing of all real property located in the county which is subject to a lease with a public authority, county, or municipality of the State of Alabama.

(b) A complete listing of all personal property located in the county which is subject to a lease with a public authority, county, or municipality of the State of Alabama.

(c) A complete listing of the purchase price and date of acquisition of such real and personal property.

(d) A complete listing of the estimated fair and reasonable market value of such real and personal property.

(e) The estimated tax revenue produced by such real and personal property if taxed at the rates applicable to taxable property located in the same jurisdiction.

(f) A list of all lessees which have not filed the required information by January 1, 1993, including within such list a separate category of those lessees, if any, which shall have submitted a notification of inability as described in the first sentence of subsection (b) of Section 40-9A-2 and attaching to such list a copy of each such notification of inability. The completeness of the information required to be provided by the tax assessor pursuant to subsections (a) through (e) of this section shall be deemed subject to the list required to be provided pursuant to this subsection (f).
Ala. Code § 40-9-7 — Alabama Code / Title 40 / Chapter 9 / Section 40-9-7
Section 40-9-7 Personal Property Held by Warehouseman for Distribution
Status: in_force

(a) Personal property manufactured, compounded or processed remaining the property of the manufacturer, compounder or processor, held for him by a licensed public warehouseman for distribution shall be exempted from ad valorem taxation by the State of Alabama and the counties and municipalities of the state.

(b) A warehouseman holding personal property exempted by this section shall keep records of the receipt and disposal of all such property which shall be open to inspection during business hours by any duly constituted official responsible for the administration of any ad valorem tax law. The license of any warehouseman who fails to keep the records required by this section may be revoked by the Commissioner of Revenue after due notice and a hearing if requested by the warehouseman.

(c) The Commissioner of Revenue shall issue such rules and regulations as he deems necessary or appropriate to the administration of this section.
Ala. Code § 40-26B-62 — Alabama Code / Title 40 / Chapter 26B / Section 40-26B-62
Section 40-26B-62 Funds Appropriated for Reimbursement
Status: in_force

In meeting its requirements under the Social Security Act that payments to hospitals will take into account the situation of disproportionate share hospitals, the agency shall, not later than the beginning of each fiscal year, promulgate regulations establishing the total amount of funds to be appropriated for each fiscal year by the agency for reimbursement, in accordance with its approved methodology, to disproportionate share hospitals other than state-owned teaching hospitals. In no event shall the total amount of funds appropriated for reimbursement to disproportionate share hospitals in accordance with and subject to the approved methodology be less than the disproportionate cap established by the Health Care Financing Administration.
Ala. Code § 40-17-351 — Alabama Code / Title 40 / Chapter 17 / Section 40-17-351
Section 40-17-351 Civil Penalties
Status: in_force

(a) Any person who engages in any business activity for which a license is required by this article without having first obtained and subsequently retained a valid license shall be subject to the following civil penalties:

(1) Ten thousand dollars ($10,000) for the first violation.

(2) For each subsequent violation, the amount is to be multiplied by the sum of the current violation plus prior violations.

(b) Civil penalties prescribed under this section shall be assessed, collected, and paid in the same manner as the motor fuel tax.
Ala. Code § 40-23-36 — Alabama Code / Title 40 / Chapter 23 / Section 40-23-36
Section 40-23-36 Discounts
Status: in_force

(a) The Governor may, by executive order, authorize the Department of Revenue to provide by proper rules and regulations for the allowance of a discount, not to exceed five percent of the first $100 of taxes levied and two percent of the taxes levied over $100 by this division and due and payable to the state by any person licensed under the provisions hereof; provided, that no discount shall be authorized or allowed upon any taxes which are not paid before delinquency, as in this division provided.

(b) For any taxes collected by the license holder on or after June 1, 1996, the Governor may, by executive order, authorize the Department of Revenue to provide by proper rules and regulations for a maximum discount amount or rate to any license holder and shall be limited to that amount or rate for each retail license holder regardless of the number of retail locations of that license holder within the state.
Ala. Code § 40-26B-8 — Alabama Code / Title 40 / Chapter 26B / Section 40-26B-8
Section 40-26B-8 Effect of Article If Federal Financial Participation Is Not Available
Status: in_force

This article shall be of no effect if federal financial participation under Title XIX of the Social Security Act is not available to the Alabama Medicaid Program for the purposes of this article at the approved federal medical assistance percentage, established under Section 1905 of the Social Security Act, for the applicable fiscal year.
Ala. Code § 40-17A-4 — Alabama Code / Title 40 / Chapter 17A / Section 40-17A-4
Section 40-17A-4 Restrictions Imposed If Tax Not Paid; Stamps
Status: in_force

No dealer may possess, distribute, sell, transport, import, transfer, or otherwise use any marihuana or controlled substance upon which a tax is imposed by Section 40-17A-8 unless the tax has been paid on the marihuana or other controlled substance as evidenced by a stamp or other official indicia.
Ala. Code § 40-12-352 — Alabama Code / Title 40 / Chapter 12 / Section 40-12-352
Section 40-12-352 Certain Veterans Not Included in Law
Status: in_force

Any veteran whose property, both real and personal, is valued at $5,000 or more shall be precluded from the exemptions granted herein, nor shall a veteran whose net annual income is $2,500 or more be entitled to the exemptions herein granted.
Ala. Code § 40-7-47 — Alabama Code / Title 40 / Chapter 7 / Section 40-7-47
Section 40-7-47 Appeals - Trial
Status: in_force

In the trial on appeal, the court shall direct or formulate the issue to be tried and shall determine both the facts and the law, unless a jury is demanded in writing by the taxpayer at the time of taking the appeal or within 10 days thereafter, which demand shall be filed in the court to which the appeal is taken.
Ala. Code § 40-12-45 — Alabama Code / Title 40 / Chapter 12 / Section 40-12-45
Section 40-12-45 Advertising
Status: in_force

All bill posting and advertising companies displaying advertisements in public places, including streetcars, and each person engaged in the business of advertising or bill posting shall pay the following license taxes: In counties having 200,000 inhabitants or over, $150; in counties of less than 200,000 inhabitants and as many as 100,000 inhabitants, $125; in counties of less than 100,000 inhabitants and as many as 75,000 inhabitants, $100; in counties of less than 75,000 inhabitants and as many as 50,000 inhabitants, $50; in counties of less than 50,000 inhabitants and as many as 30,000 inhabitants, $25; in counties of less than 30,000 inhabitants, $15.
Ala. Code § 40-10-165 — Alabama Code / Title 40 / Chapter 10 / Section 40-10-165
Section 40-10-165 Payment by Municipalities, Etc
Status: in_force

In case of any petition or application for the refund of any money paid as aforesaid, filed with any mayor and alderman or any other municipal or other board, circuit court, or other authority having the control or the administration or the supervision of the receipts or disbursement of any taxes collected under, or under color of, any law mentioned in Section 40-10-164, it shall, upon proper proof, pay or order paid all such money so erroneously paid, and the tax collector, custodian, disbursing officer, or agency under it must obey such order and also pay such costs as may in such petition or application or suit be awarded, adjudged, or decreed in favor of such person making such erroneous payment; but this section shall not apply to assessments where owners of property received special benefits or where taxes were due but irregularly assessed thereon.
Ala. Code § 40-17-52 — Alabama Code / Title 40 / Chapter 17 / Section 40-17-52
Section 40-17-52 Adjustment of Taxes Collected on Sales Across State Line
Status: reserved

Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012.
Ala. Code § 40-29-2 — Alabama Code / Title 40 / Chapter 29 / Section 40-29-2
Section 40-29-2 Applicability of Chapter; Purpose; Legislative Intent
Status: in_force

The provisions of this chapter shall apply to every public tax, license or fee, and/or any penalty or interest payable thereon, levied under the provisions of any existing or hereafter enacted law which is codified in this title or any other title and is collectible by the Commissioner of Revenue.

The purpose of this chapter is to supplement and clarify existing provisions of the general law relating to the enforcement and collection of taxes. 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. It is the intent of the Legislature that no part of this chapter shall be construed so as to supersede any due process requirements presently in effect under this title.
Ala. Code § 40-10-73 — Alabama Code / Title 40 / Chapter 10 / Section 40-10-73
Section 40-10-73 Right of State or Assignee to Possession When Lands Are Bid in for State; Redemption When Lien Is Recorded
Status: in_force

When the lands are bid in for the state at tax sales, the state shall be entitled to possession of said lands immediately upon execution of the certificate of sale by the judge of probate. If possession is not surrendered within six months from the date of sale after demand therefor is made by the Land Commissioner in behalf of the state, or if the certificate has been assigned by the assignee, then the Land Commissioner in the name of the state or the assignee of the state, if the certificate has been assigned, may maintain an action in ejectment or a statutory real action in the nature of ejectment or other proper remedy for the recovery of the possession of the lands purchased at such sales and shall be entitled to hold the possession thereof on recovery, subject, however, to all rights of redemption provided for in this title. If the mortgage or other instrument creating a lien under which a party seeks to redeem is duly recorded at the time of said tax sale, the said party shall, in addition to the time in this title specified, have the right to redeem said real estate sold, or any portion thereof covered by his mortgage or lien, at any time within one year from the date of written notice from the purchaser of his purchase of said lands at tax sale, served upon such party, and notice served upon either the original mortgagees or lienholders or their transferee of record, or their heirs, personal representatives, or assigns shall be sufficient notice. Such notice shall be given by certified or registered mail, return receipt demanded, addressed to the last known address of the mortgagee or lienholder. Nothing in this title shall affect the rights of minors or insane persons to redeem as provided for in this title, or operate to convey or affect the rights, title or interest of any reversioner or remainderman.
Ala. Code § 40-12-80 — Alabama Code / Title 40 / Chapter 12 / Section 40-12-80
Section 40-12-80 Collection Agencies
Status: in_force

Each collection agency shall pay the following license tax: In towns and cities of 20,000 or more inhabitants, $100; in towns and cities of less than 20,000 inhabitants, $25. Each person who shall employ agents to solicit claims for collection from persons, firms, or corporations in the state shall be deemed a collection agency within the meaning of this section. This section shall not apply to any person who is excluded from the definition of the term “debt collector” under the federal Fair Debt Collection Practices Act, 15 U.S.C. § 1692a(6).
Ala. Code § 40-2-3 — Alabama Code / Title 40 / Chapter 2 / Section 40-2-3
Section 40-2-3 Duties of Secretary
Status: in_force

The secretary of said department shall keep full and correct minutes and records of all hearings, transactions, proceedings, and findings of the department and shall perform such other duties as may be required of him by law or by said department from time to time.
Ala. Code § 40-25-19 — Alabama Code / Title 40 / Chapter 25 / Section 40-25-19
Section 40-25-19 Transporting and Distributing Tobacco Products
Status: in_force

Each and every person, firm, corporation, club, or association transporting and distributing in any manner whatsoever any tobacco products as enumerated and defined herein within the State of Alabama who has not a privilege license as prescribed in Sections 40-12-72 and 40-12-73 shall before transporting or distributing any of such tobacco products as enumerated and defined herein secure a permit from the Department of Revenue. The Department of Revenue shall, before issuing such permit, charge and collect annually a fee of $50 from each such person, firm, corporation, club, or association for transporting or distributing in any manner whatsoever any tobacco products as enumerated and defined herein. Each person, firm, corporation, club, or association securing a permit as hereinbefore provided for, shall be allowed for each such permit so secured one vehicle for the purpose of transporting or distributing such tobacco products as enumerated herein, and said permit and fee is required of such person, firm, corporation, club, or association for each vehicle which is so operated. Said permit shall be transferable as to person or vehicle under rules and regulations promulgated by the Department of Revenue. The permit provided herein shall be conspicuously displayed on each vehicle so used or operated. Failure to properly display the permit as hereinbefore required shall be deemed a violation of this section. Any person, firm, corporation, club, or association having been issued a permit who engages in any practices which are deemed by the Department of Revenue to obstruct or prevent in any way the collection of the tax provided herein, may have their permit revoked by the Department of Revenue and no further permit shall be issued for six months and not then unless the Department of Revenue deems it advisable and expedient to do so. Duplicate permit cards will be issued to replace permits lost or damaged upon application and the payment of a fee of $1. Any person, firm, corporation, club, or association found transporting or distributing any tobacco products defined herein, without first securing a permit as provided above, shall be deemed a violator of this section and upon conviction shall be punishable by a fine of not more than $1,000 for each such offense.
Ala. Code § 40-7-93 — Alabama Code / Title 40 / Chapter 7 / Section 40-7-93
Section 40-7-93 Special Pledges for Payment
Status: in_force

The governing body of the county issuing any such warrants may, in its discretion, assign and specially pledge for the payment of the principal of and interest on such warrants, so much as may be necessary for said payment of any one or more of the following (or any part thereof):

(1) The general annual ad valorem tax of one half of one percent which the county is authorized to levy without reference to the purpose thereof under the provisions of Section 215 of the Constitution of Alabama of 1901.

(2) The proceeds from any other tax (including any ad valorem tax and any privilege, license, or excise tax) that at the time of the issuance of the said warrants may lawfully be used by the county for payment of such principal and interest.

(3) Any other revenues of, or funds available to, the county that at the time of the issuance of the said warrants may lawfully be used by the county for payment of such principal and interest, including (but without limiting the generality of the foregoing) any payments that may be payable to the county under the proration provisions of Division 1 of this article.

To the extent necessary and sufficient for making the payments in respect of which such pledge is made, any tax or other revenues or funds pledged pursuant to the provisions of this section shall constitute a trust fund or funds which shall be impressed with a lien in favor of the holders of the warrants to the payment of which such sums are pledged. In the event that more than one pledge should be made with respect to any tax, revenues, or funds, the pledge of which is herein authorized, then such pledges shall take precedence in the order in which they are made unless the proceedings making such pledge shall expressly provide that such pledge shall be on a parity with or subordinate to a subsequent pledge thereof. All warrants for which the pledge authorized in this section may be made shall constitute preferred claims against that portion of the said tax or taxes, revenues, or funds so pledged (subject to any prior lawful pledges thereof that may then have been made pursuant to the provisions of this or any other statute) and shall have preference over claims incurred for appraisal costs and any other claims for any other purpose whatsoever.
Ala. Code § 40-23-190 — Alabama Code / Title 40 / Chapter 23 / Section 40-23-190
Section 40-23-190 Conditions for Remote Entity Nexus
Status: in_force

(a) An out-of-state vendor has substantial nexus with this state for the collection of both state and local use tax if:

(1) The out-of-state vendor and an in-state business maintaining one or more locations within this state are related parties; and

(2) The out-of-state vendor and the in-state business use an identical or substantially similar name, tradename, trademark, or goodwill, to develop, promote, or maintain sales, or the in-state business and the out-of-state vendor pay for each other’s services in whole or in part contingent upon the volume or value of sales, or the in-state business and the out-of-state vendor share a common business plan or substantially coordinate their business plans, or the in-state business provides services to, or that inure to the benefit of, the out-of-state business related to developing, promoting, or maintaining the in-state market.

(b) An out-of-state vendor that is an eligible seller participating in the Simplified Sellers Use Tax Remittance Program, as these terms are defined in Section 40-23-191, that establishes a substantial nexus in this state only through the acquisition of an in-state business and thereafter meets the provisions of subsection (a) may elect to satisfy the requirements to collect and remit tax for the out-of-state vendor’s Alabama sales by continued participation in the Simplified Sellers Use Tax Remittance Program.

(c) Two entities are related parties under this section if one of the entities meets at least one of the following tests with respect to the other entity:

(1) One or both entities is a corporation, and one entity and any party related to that entity in a manner that would require an attribution of stock from the corporation to the party or from the party to the corporation under the attribution rules of Section 318 of the Internal Revenue Code owns directly, indirectly, beneficially, or constructively at least 50 percent of the value of the corporation’s outstanding stock;

(2) One or both entities is a limited liability company, partnership, estate, or trust and any member, partner, or beneficiary, and the limited liability company, partnership, estate, or trust and its members, partners, or beneficiaries own directly, indirectly, beneficially, or constructively, in the aggregate, at least 50 percent of the profits, or capital, or stock, or value of the other entity or both entities; or

(3) An individual stockholder and the members of the stockholder’s family, as defined in Section 318 of the Internal Revenue Code, owns directly, indirectly, beneficially, or constructively, in the aggregate, at least 50 percent of the value of both entities’ outstanding stock.
Ala. Code § 40-12-27 — Alabama Code / Title 40 / Chapter 12 / Section 40-12-27
Section 40-12-27 Each Day’s Violation a Separate Offense
Status: in_force

If the law annexes a penalty for each or every violation of its provisions, or for each separate offense, it shall be lawful to hold that each day’s continuance in the exercise of any business, employment, or profession, for which a license is required, constitutes a separate offense.
Ala. Code § 40-23-4.2 — Alabama Code / Title 40 / Chapter 23 / Section 40-23-4.2
Section 40-23-4.2 Food Stamp Purchases Exempt
Status: reserved

(a) As used in this section the following terms shall have the following meanings:

(1) FOOD STAMPS. The stamps provided by the United States Department of Agriculture for issuance to qualified recipients under the federal Food Stamp Act, 7 U.S.C. §2011 et seq.

(2) FOOD STAMP SALES TAX AMENDMENT. Section 1505 of the Food Security Act of 1985 (Public Law 99-198) which amended 7 U.S.C. §2013(a) and provides that a state may not participate in the food stamp program if state or local taxes are collected on purchases of food made with food stamps.

(b) It is hereby declared by the Legislature that this exemption is enacted in response to the coercive threat of Congress contained in the Food Stamp Sales Tax Amendment in order to insure that all eligible citizens within the State of Alabama will continue to receive food stamp benefits; that the State of Alabama has challenged the constitutionality of the Food Stamp Sales Tax Amendment and the case is currently pending in the federal courts; and that it is intended that this exemption shall remain in effect only so long as federal law requires such exemption in order for Alabama citizens to be entitled to receive food stamp benefits.

(c) All purchases made with food stamps shall be exempt from state, county and municipal sales and use taxes.

(d) If, at any time after the passage of this section, the Food Stamp Sales Tax Amendment is either ruled unconstitutional or unenforceable by a federal court, or is repealed by Congress, then the provisions of this section shall immediately become inoperative, null and void and automatically repealed.
Ala. Code § 40-9H-7 — Alabama Code / Title 40 / Chapter 9H / Section 40-9H-7
Section 40-9H-7 Department Reporting Requirements
Status: in_force

The department shall report to the Legislature beginning in 2023, pursuant to Section 40-1-50 and rules adopted by the Department of Revenue, providing an assessment of the incentives allowed in this chapter.
Ala. Code § 40-14-58 — Alabama Code / Title 40 / Chapter 14 / Section 40-14-58
Section 40-14-58 Promulgation of Rules and Regulations to Administer and Enforce Taxes
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 § 40-17-154 — Alabama Code / Title 40 / Chapter 17 / Section 40-17-154
Section 40-17-154 Article Cumulative
Status: in_force

The taxes imposed on motor carriers by this article are in addition to any taxes of whatever character imposed on such motor carriers by any other provision of law.
Ala. Code § 40-12-109 — Alabama Code / Title 40 / Chapter 12 / Section 40-12-109
Section 40-12-109 Hat-Cleaning Establishments
Status: reserved

Repealed by Act 2015-70 effective April 21, 2015.
Ala. Code § 40-23-195 — Alabama Code / Title 40 / Chapter 23 / Section 40-23-195
Section 40-23-195 Rulemaking Authority; Recordkeeping
Status: in_force

(a) The department may adopt, promulgate, and enforce reasonable rules and regulations related to the implementation, administration, and participation in the program. The department shall have exclusive responsibility for reviewing and accepting applications for participation and for the administration, return processing, and review of the eligibility of sellers participating in the program. Eligible sellers participating in the program shall not be subject to audit or review by any Alabama locality. Eligible sellers shall maintain records of all sales delivered into Alabama, including copies of invoices showing the purchaser, address, purchase amount, and simplified sellers use tax collected. Such records shall be made available for review and inspection upon request by the department.

(b) The department may disclose the name of eligible sellers, the effective date the eligible seller began participating in the program and, if applicable, the cease date the eligible seller ceased to participate in the program.
Ala. Code § 40-9-15 — Alabama Code / Title 40 / Chapter 9 / Section 40-9-15
Section 40-9-15 Alabama State Fair and Exhibit Association
Status: in_force

The Alabama State Fair and Exhibit Association and all persons, firms, or corporations who may conduct business with said association on its fairgrounds in Jefferson County during the annual fairs of said association are exempt from the payment of all state, county and municipal taxes and licenses.
Ala. Code § 40-18-562 — Alabama Code / Title 40 / Chapter 18 / Section 40-18-562
Section 40-18-562 Limitations on Tax Credits
Status: in_force

(a) The tax credits provided by this article may be claimed beginning January 1, 2026, for the 2026 tax year.

(b) Except as provided in Section 40-18-557(b)(2), no tax credit may be claimed after tax year 2028.
Ala. Code § 40-12-124 — Alabama Code / Title 40 / Chapter 12 / Section 40-12-124
Section 40-12-124 Manicurists, Hairdressers, Etc
Status: in_force

Each person engaging in the business of manicuring, hairdressing or administering facial treatments shall pay a license tax of $5; provided, that this section shall not apply to such persons employed in beauty shops and beauty shop colleges, paying the license tax as provided under Section 40-12-61.
Ala. Code § 40-13-1 — Alabama Code / Title 40 / Chapter 13 / Section 40-13-1
Section 40-13-1 Definitions
Status: in_force

For the purposes of this article, the following terms shall have the respective meanings ascribed to them by this section:

(1) BONDS. Any revenue bonds or notes that may at any time be issued by the Alabama State Docks Department pursuant to authorization in Act No. 64, p. 115, of the Alabama Legislature of 1971 (First Special Session), as same may be amended from time to time, for the purpose of constructing any seaport facility.

(2) COMMISSIONER. The Commissioner of Revenue of the Department of Revenue of the State of Alabama.

(3) PERSON. Any individual, firm, partnership, corporation, association, or any combination thereof.

(4) PRODUCER. Any person engaging in the business of severing coal from the soil within this state.

(5) PURCHASER. Any person acquiring title, outright or conditionally, to any interest in severed coal.

(6) SEVER. Cutting, mining, stripping, or otherwise taking or removing from the soil within Alabama.

(7) SEAPORT FACILITY. Any improvements, including any real or personal property, structure or equipment useful for any one or more of the loading, unloading, storage, or other handling of coal, coke, or any other materials or products of any kind that are useful in promoting, developing, and operating seaports within this state and that are constructed with the proceeds from the bonds as defined herein.

(8) TON. A short ton of 2,000 pounds.

(9) TRANSPORTER. Any person transporting coal from the place where it is severed or from any other place to any other place within or without the State of Alabama.
Ala. Code § 40-12-196 — Alabama Code / Title 40 / Chapter 12 / Section 40-12-196
Section 40-12-196 Engaging in Business Without License
Status: reserved

Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012.
Ala. Code § 40-23-4.5 — Alabama Code / Title 40 / Chapter 23 / Section 40-23-4.5
Section 40-23-4.5 Products Processed or Produced Under Chapter 2A of Title 20 Excluded from the Producer Value Added Sales and Use Tax Exemption
Status: in_force

The producer value added agricultural product exemption provided in Section 40-23-1 and 40-23-4, shall not apply to products processed or produced under Chapter 2A of Title 20.
Ala. Code § 40-18-512 — Alabama Code / Title 40 / Chapter 18 / Section 40-18-512
Section 40-18-512 Funding
Status: in_force

It is not the intent of this article to make appropriations, but the funding required to implement this article shall be made in a supplemental appropriations act.
Ala. Code § 40-17-39 — Alabama Code / Title 40 / Chapter 17 / Section 40-17-39
Section 40-17-39 Duty of Department of Revenue to Enforce Provisions
Status: reserved

Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012.
Ala. Code § 40-10-186 — Alabama Code / Title 40 / Chapter 10 / Section 40-10-186
Section 40-10-186 Purchase Price
Status: in_force

(a) The purchase price for a tax lien shall be the amount as required in Section 40-10-184.

(b) The purchase price for a tax lien shall be paid in a form acceptable to the tax collecting official not later than one hour before close of business on the date of the auction or sale or, if the auction is online, not later than the close of business two days following the date of the auction.

(c) The purchase price for a tax lien received by the tax collecting official shall be credited to the tax collecting official for purposes of calculating commissions, if any, on taxes collected by the tax collecting official pursuant to Section 40-5-4.
Ala. Code § 40-12-247 — Alabama Code / Title 40 / Chapter 12 / Section 40-12-247
Section 40-12-247 License Taxes and Registration Fees - Hearses and Ambulances
Status: in_force

For each ambulance and automobile hearse operated on the public highways in this state, the following annual license taxes and registration fees are hereby imposed and shall be charged: In each municipality of less than 10,000 inhabitants and in all unincorporated territory, $15; in each municipality of 10,000 to 40,000 inhabitants, $25; in each municipality of 40,001 inhabitants to 100,000 inhabitants, $35; and in each municipality of more than 100,000 inhabitants, $55. Automobile hearses and ambulances shall carry symbol tags.
Ala. Code § 40-4-5 — Alabama Code / Title 40 / Chapter 4 / Section 40-4-5
Section 40-4-5 Schedule of Fees
Status: in_force

For making the demand on the taxpayer for his list of property to be returned and for each return of property to “owner unknown,” to be charged to the taxpayer or property assessed and collected with the taxes, the assessor shall be entitled to $5, to be entered upon the return and assessment. But the assessor shall be entitled to only one demand fee against each taxpayer. For serving each subpoena for state witnesses or notice issued by order of the Department of Revenue or board of equalization, the assessor shall be entitled to receive $5, to be taxed against the taxpayer and collected with the taxes, if the case made against such taxpayer is sustained; otherwise, he shall receive no fees for the serving of such subpoena.
Ala. Code § 40-3-4 — Alabama Code / Title 40 / Chapter 3 / Section 40-3-4
Section 40-3-4 Filling of Vacancies
Status: in_force

Should any person appointed to membership of any board of equalization fail or refuse to take and subscribe to the oaths required by Section 40-3-3 within five days after being notified of his or her appointment to membership on the board, or shall for any other reason herein enumerated become disqualified to serve as a member on the board, or should a vacancy on any board occur from death, resignation, or any other cause, the following replacement procedure shall be used:

(1) The Commissioner of Revenue shall select from the remaining nominees on the list from which such original nominee was taken a person to fill the position to which such disqualified person was first appointed or to fill the vacancy on the board.

(2) If no nominees remain on the list from which the original nomination was taken, the Commissioner of Revenue may request from the nominating body that submitted the nomination that resulted in a vacancy additional nominations up to a total of not more than three nominees, and from such additional nominees a person shall be selected to fill the vacancy occasioned by the disqualification of the original nominee or nominees or other vacancy. When requesting additional nominations under this subdivision, the Commissioner of Revenue may require the nominating body to submit nominations within a prescribed time period.

(3) If no nominees remain on the list of the original nominating body and if it fails to timely submit a nominee as provided by subdivision (2), the Commissioner of Revenue may appoint a member from the remaining nominations previously submitted by other nominating bodies. If no nominees remain on those lists, the Commissioner of Revenue may request that the other nominating body or bodies name a total of not more than three additional nominees, and from the additional nominees a member shall be selected to fill the vacancy occasioned by the disqualification of the original nominee or nominees or other vacancy.

(4) If no appropriate nominee is submitted by any nominating body, the Commissioner of Revenue shall appoint a member.

(5) Pending an appointment by the Commissioner of Revenue to fill a vacancy as prescribed in this section, the chairperson of the county commission may appoint a temporary board member for a period not to exceed 45 days.

(6) With the exception of the temporary appointment, any appointment to fill a vacancy on any board of equalization shall be for the unexpired term only.
Ala. Code § 40-18-386 — Alabama Code / Title 40 / Chapter 18 / Section 40-18-386
Section 40-18-386 Reductions of Distribution for Education Trust Fund and General Fund
Status: in_force

Notwithstanding the provisions of Section 40-18-376(d)(2), to the extent the investment credit is used to offset an insurance premium tax liability and a portion of the insurance premium taxes are deposited into the Education Trust Fund, the Department of Finance shall adopt rules to ensure that the credit would reduce the distribution for the Education Trust Fund. Thereafter, the credit will reduce the distributions to the state General Fund only.
Ala. Code § 40-14-56 — Alabama Code / Title 40 / Chapter 14 / Section 40-14-56
Section 40-14-56 Receivership or Trusteeship
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 § 40-18-132 — Alabama Code / Title 40 / Chapter 18 / Section 40-18-132
Section 40-18-132 Physicians Qualifying for Credit; Time Limit; Promulgation of Rules
Status: reserved

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

Beginning with the 1994 tax year, a person qualifying as a rural physician shall be allowed a credit against the tax imposed by Section 40-18-2, in the sum of $5,000. No credit shall be allowed to a rural physician who is, on May 4, 1993, practicing in a small or rural community. No credit shall be allowed to a physician who has previously practiced in a small or rural community unless, after May 4, 1993, that physician returns to practice in a small or rural community after having practiced in a large or urban community for at least three years. The tax credit may be claimed for not more than five consecutive tax years. The Department of Revenue shall promulgate any rules and regulations necessary to implement and administer the provisions of this article.
Ala. Code § 40-12-244 — Alabama Code / Title 40 / Chapter 12 / Section 40-12-244
Section 40-12-244 License Tags and Registration Fees - Exemption for Members of Armed Forces, Etc
Status: in_force

There shall be exempt from the operation of the privilege or license tax and registration fee now or hereinafter to be levied on automobiles and motor vehicles by the State of Alabama one passenger vehicle owned by any of the following:

(1)a. An active member of the Alabama National Guard or the Alabama State Guard, when organized in lieu of the National Guard or for any service-connected disabled veteran. The exemption for any service-connected disabled veteran extends only to the service-connected disabled veterans’ license plate. The exemption for active members of the Alabama National Guard or Alabama State Guard, when organized in lieu of the National Guard, shall be claimed upon presentation of proper identification on forms prescribed by the Adjutant General. Active members of the National Guard may obtain additional license plates for other passenger vehicles which they own by paying the regular privilege or license tax provided by law.

b. A retired member of the Alabama National Guard with 20 years or more service. The exemption shall be claimed upon presentation of proper identification on forms prescribed by the Adjutant General. Retired members of the Alabama National Guard may obtain additional license plates for passenger vehicles which they own upon presentation and proper identification on forms prescribed by the Adjutant General and by paying the regular privilege or license tax and registration fee as provided by law.

c. In lieu of applying the registration fee exemption to the disabled veteran license plate category provided in this subdivision, the exemption may be applied to any license plate category in which the disabled veteran qualifies to obtain a license plate. Any additional fee required for a plate from a distinctive or personalized license plate category shall still be required in order to obtain the plate.

(2)a. An officer, warrant officer, or enlisted person serving as an active member of any United States armed forces reserve organization or any service-connected disabled veterans who were residents of Alabama at the time of entering the service and who are still residents of Alabama at the time the exemption is claimed. The exemption shall be claimed by presentation of proper identification and proof of residence requirements on forms prescribed by the state Department of Revenue.

b. In lieu of applying the registration fee exemption to the disabled veteran license plate category provided for in this subdivision, the exemption may be applied to any license plate category in which the disabled veteran qualifies to obtain a license plate. Any additional fee imposed for a plate from a distinctive or personalized license plate category shall still be required in order to obtain the plate.

(3) A member of a volunteer rescue squad.

(4) The Civil Air Patrol; including those vehicles owned by the national headquarters and those owned by the Alabama wing of the Civil Air Patrol.

(5) A volunteer firefighter who is a resident of Alabama and who is entitled to the distinctive firefighter plate issued pursuant to Section 32-6-272. The exemption for one vehicle extends only to the firefighter distinctive license plate.

(6) A recipient of the “Alabama Gold Star Family” distinctive plate, with respect to the registration fee, ad valorem tax, and any additional fees.
Ala. Code § 40-21-30 — Alabama Code / Title 40 / Chapter 21 / Section 40-21-30
Section 40-21-30 Description of Franchises and Intangibles
Status: in_force

In any assessment by a state, county, or municipal authority of the franchise or intangible property of any person, association, company, or corporation subject to the provisions of this title, it shall be sufficient to describe the franchise or intangible property herein made subject to taxation on the assessment books or rolls as intangible property in (here give name of county, city, town, school district or other tax district) of the franchise or intangible tax of (here give name of owner of such franchise or intangible property).
Ala. Code § 40-12-122 — Alabama Code / Title 40 / Chapter 12 / Section 40-12-122
Section 40-12-122 Lumberyards
Status: in_force

Each person operating a lumberyard shall pay the following license tax: In cities of 100,000 inhabitants and over, $75; in cities of less than 100,000 and not less than 35,000 inhabitants, $40; in cities of less than 35,000 and not less than 7,000 inhabitants, $25; in cities of less than 7,000 inhabitants and not less than 1,000 inhabitants, $10; and in all other places, whether incorporated or not, $5. This section shall not apply to a regularly licensed sawmill selling lumber at retail at its plant.
Ala. Code § 40-7-3 — Alabama Code / Title 40 / Chapter 7 / Section 40-7-3
Section 40-7-3 Duty of Assessor to Visit Voting Places for Purpose of Listing; Notice of Times Assessor Will Attend to Receive Returns
Status: in_force

Between October 1 and January 1 of each year, the tax assessor shall in all counties having a population of 100,000 or less visit each voting place in each precinct for the purpose of listing property for taxation, and he shall remain there one day in all county precincts and towns of less than 1,000 inhabitants from 8:00 A.M. until 4:00 P.M. In towns, other than county seats, of 5,000 inhabitants or more, he shall remain at each place of appointment for one week, either by himself or deputy. In places of 1,000 inhabitants and not over 5,000, he shall remain at the place of appointment for three days, either by himself or deputy. The assessor shall give at least 10 days’ notice by advertisement in a newspaper, if there is one published in the county, and by bills posted at five or more public places in each election precinct of the time when he will attend to receive the tax returns. Upon the failure of the tax assessor to give the notice required by this section or to attend any appointment made by him in any precinct, he shall, after legal notice, fill new appointments or forfeit all claims to fees from such persons in such precinct as were disappointed by his nonattendance. He shall keep the office open at the courthouse all the year around. The county commission may, by order duly entered on its minutes as other orders and decrees of the commission are entered, relieve the tax assessor from making visits to each voting place in each precinct as above provided when, in the opinion of the commission, it is deemed advisable.
Ala. Code § 40-9-8 — Alabama Code / Title 40 / Chapter 9 / Section 40-9-8
Section 40-9-8 Artesian Wells Leased to Municipalities
Status: in_force

The capital stock and physical property of all corporations and the physical property of any person, which said capital stock and physical property consists entirely of an artesian well or wells, and equipment pertaining thereto, which well or wells are leased to any municipality of this state under a lease, sale, contract or option agreement to purchase, shall, during the life of such lease, sale, contract or option agreement, be exempt from ad valorem taxation so long as such well or wells are operated exclusively by such city or town; provided, that this section shall apply only to corporations or persons under contract with not more than one municipality.
Ala. Code § 40-17-168.11 — Alabama Code / Title 40 / Chapter 17 / Section 40-17-168.11
Section 40-17-168.11 Tax Payments and Returns
Status: in_force

(a) Each licensed public seller or licensed fleet producer shall file the monthly return required herein, in a format prescribed by the commissioner, on or before the 20th day of each calendar month for the preceding month.

(b) The tax levied by this article shall be paid to the department by each taxpayer on or before the 20th day of each calendar month for the preceding month and shall be accompanied by any required returns. The department may require all or certain taxpayers to file tax returns and payments electronically.

(c) If the returns or payments are not timely submitted, the taxpayer shall be subject to penalties in accordance with Chapter 2A of this title and interest in accordance with Chapter 1 of this title.
Ala. Code § 40-17-168.14 — Alabama Code / Title 40 / Chapter 17 / Section 40-17-168.14
Section 40-17-168.14 Recordkeeping
Status: in_force

Each person required to be licensed under this article shall keep and maintain records of all purchases of natural gas, all sales or disbursement records, 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 § 40-29A-1 — Alabama Code / Title 40 / Chapter 29A / Section 40-29A-1
Section 40-29A-1 Short Title
Status: in_force

This chapter shall be known as and may be cited as the “Alabama Tax Delinquency Amnesty Act of 2016”.
Ala. Code § 40-12-43.1 — Alabama Code / Title 40 / Chapter 12 / Section 40-12-43.1
Section 40-12-43.1 Added Fee for Private Examining or Collecting Firms
Status: in_force

Every private examining or collecting firm shall pay a separate annual state license fee of twenty-five dollars ($25), no later than October 1 of each year or within 30 days of entering into a contract with a county or municipality, with proceeds to be paid by the state Comptroller to the Alabama Local Tax Institute of Standards and Training established under Section 40-2A-15, for the administration of the institute’s examiner certification program. If the firm has engaged more than one examiner, each such person so engaged shall pay the separate license fee of twenty-five dollars ($25) within 30 days of being hired by the private examining or collecting firm. No private examining or collecting firm shall be issued a license unless it is in compliance with the provisions of Chapter 2A and this section.
Ala. Code § 40-2-61 — Alabama Code / Title 40 / Chapter 2 / Section 40-2-61
Section 40-2-61 Appointment; Term of Office; Qualifications; Powers and Duties of Assistant Attorney General; Oath
Status: in_force

The Commissioner of Revenue shall, with the approval of the Attorney General, appoint a competent attorney as legal counsel for the Department of Revenue, who shall hold office at the pleasure of the Governor. Such legal counsel shall be at least 30 years of age, of good moral and ethical character, learned in the law, and experienced in the legal phases of taxation. Such legal counsel shall be commissioned as an Assistant Attorney General and shall, in addition to the powers and duties herein conferred, have the authority and duties of an Assistant Attorney General; except, that his entire time shall be devoted to the Department of Revenue. He shall take the oath required of other assistant attorneys general.
Ala. Code § 40-3-1 — Alabama Code / Title 40 / Chapter 3 / Section 40-3-1
Section 40-3-1 Creation; Composition; Qualifications of Members
Status: in_force

There shall be in each county in the State of Alabama a county board of equalization, to consist of three members, each of whom shall have been a resident of the county in which he is to serve for at least five years. The members of the several county boards of equalization, as now constituted, shall hold office until their successors are appointed and qualified under the provisions of Section 40-3-2 and shall have the powers and perform the duties provided for in this article.

In counties in which the assessed valuation of all taxable property using the year of 1955 as the basis exceeds $600,000,000 according to the tax assessor’s abstracts of assessments for said year, the board in such counties shall be known as the board of equalization and adjustments; provided, that where any duties or powers are conferred upon any board of equalization, it shall mean and include any board of equalization and adjustments.
Ala. Code § 40-26A-16 — Alabama Code / Title 40 / Chapter 26A / Section 40-26A-16
Section 40-26A-16 Enforcement; Rules and Regulations of Chapter
Status: in_force

The Department of Revenue is hereby charged with the enforcement of the provisions of this chapter and is hereby authorized and empowered to prescribe, adopt, promulgate and enforce, rules and regulations, relating to any matter or thing pertaining to the administration and enforcement of the provisions of this chapter, and the collection of taxes, penalties and interest imposed by this chapter.
Ala. Code § 40-10-25 — Alabama Code / Title 40 / Chapter 10 / Section 40-10-25
Section 40-10-25 Appeal from Decree
Status: in_force

From any decree rendered by the probate court for the sale of real estate for the payment of taxes, the defendant in the cause or the state, in behalf of itself and the county, may appeal to the circuit court of the county within 30 days after the rendition of the decree. If the defendant appeals, he must execute a bond in double the amount of the decree, payable to the State of Alabama, with sufficient surety to be approved by the judge of probate, and conditioned that he will prosecute the appeal to effect and pay such judgment as the appellate court may render thereon; but the state shall not be required to execute any bond. The district attorney shall represent the state on such appeal, and of the pendency thereof the judge of probate must give him notice in writing; and on appeal by the state, notice thereof shall be given the defendant, as in other cases of appeal from the court to the circuit court, such appeal must be tried de novo, upon an issue made up under the direction of the court. If the defendant appeals and the issue is decided adversely to him, the court must render judgment against him and his sureties in favor of the state for the amount of the taxes, fees and costs, besides the costs of the appeal, and such judgment shall be a lien upon the lands described in the decree from which the appeal was taken, which lien with a description of the lands must be declared in the judgment.
Ala. Code § 40-21-60 — Alabama Code / Title 40 / Chapter 21 / Section 40-21-60
Section 40-21-60 Express Companies - Generally
Status: in_force

In addition to all other taxes of every kind imposed by this title, there is hereby levied a license or privilege tax upon each person engaged in the business of operating an express company in the State of Alabama for the privilege of engaging in such business; said license or privilege tax shall be due and payable to the Department of Revenue by check made payable to the Treasurer annually in advance, on or before October 1 of each year, and shall be in a sum equal to two and one-half percent of the gross receipts of such express company from all the intrastate business within the State of Alabama during the preceding calendar year.
Ala. Code § 40-18-23 — Alabama Code / Title 40 / Chapter 18 / Section 40-18-23
Section 40-18-23 Taxpayers Engaged in Multistate Business - Option of Certain Taxpayers to Report and Pay Tax on Basis of Percentage of Volume
Status: in_force

Any taxpayer who has taxable income from business activities both within and without this state, whose only business activities within this state consist of sales and do not include owning or renting real estate or tangible personal property, and whose dollar volume of gross sales made during the tax year within this state is not in excess of $100,000 may elect to report and pay any income tax due on the basis of a percentage of such volume. If a taxpayer elects to report and pay income tax due on the basis of a percentage of sales in this state, the percentage rate shall be one fourth of one percent of such volume of sales. The report shall be made on forms prescribed by the Commissioner of Revenue and shall be due and payable on the same date and in the same manner as provided in Sections 40-18-27 and 40-18-39.
Ala. Code § 40-18-207 — Alabama Code / Title 40 / Chapter 18 / Section 40-18-207
Section 40-18-207 Statement of Intent to File for Tariff Card
Status: reserved

REPEALED IN THE 2015 REGULAR SESSION BY ACT 2015-27 EFFECTIVE JULY 2, 2015.
Ala. Code § 40-12-4 — Alabama Code / Title 40 / Chapter 12 / Section 40-12-4
Section 40-12-4 County License Tax for School Purposes - Authority to Levy
Status: in_force

(a) In order to provide funds for public school purposes, the governing body of each of the several counties in this state is hereby authorized by ordinance to levy and provide for the assessment and collection of franchise, excise and privilege license taxes with respect to privileges or receipts from privileges exercised in such county, which shall be in addition to any and all other county taxes heretofore or hereafter authorized by law in such county. Such governing body may, in its discretion, submit the question of levying any such tax to a vote of the qualified electors of the county. If such governing body submits the question to the voters, then the governing body shall also provide for holding and canvassing the returns of the election and for giving notice thereof. All the proceeds from any tax levied pursuant to this section less the cost of collection and administration thereof shall be used exclusively for public school purposes, including specifically and without limitation capital improvements and the payment of debt service on obligations issued therefor.

(b) Notwithstanding anything to the contrary herein, the governing body shall not levy any tax hereunder measured by gross receipts, except a sales or use tax which parallels, except for the rate of tax, that imposed by the state under this title. Any such sales or use tax on any automotive vehicle, truck trailer, trailer, semitrailer, or travel trailer required to be registered or licensed with the probate judge, where not collected by a licensed Alabama dealer at time of sale, shall be collected and fees paid in accordance with the provisions of Sections 40-23-104 and 40-23-107, respectively. No such governing body shall levy any tax upon the privilege of engaging in any business or profession unless such tax is levied uniformly and at the same rate against every person engaged in the pursuit of any business or profession within the county; except, that any tax levied hereunder upon the privilege of engaging in any business or profession may be measured by the number of employees of such business or the number of persons engaged in the pursuit of such profession. In all counties having more than one local board of education, revenues collected under the provisions of this section shall be distributed within such county on the same basis of the total calculated costs for the Foundation Program for those local boards of education within the county.

(c) For the purpose of this section, the terms collection and administration shall have the same meaning as in Section 11-3-11.3(i).
Ala. Code § 40-12-341 — Alabama Code / Title 40 / Chapter 12 / Section 40-12-341
Section 40-12-341 State License
Status: in_force

Each such veteran who shall engage in or carry on any businesses or occupations as a means of livelihood through the personal efforts of such person or through the personal efforts of such person and not more than one employee, helper, or apprentice, for which businesses or occupations license taxes are prescribed by the State of Alabama, shall be entitled to licenses from the state to so engage in or carry on such businesses or occupations upon payment of the license taxes so prescribed, less all or such portion of such license taxes as shall not exceed $25.
Ala. Code § 40-15-15 — Alabama Code / Title 40 / Chapter 15 / Section 40-15-15
Section 40-15-15 Assessment of Tax Due
Status: in_force

Where appropriate returns are made and information supplied by the legal representative of any estate subject to the tax imposed hereby, the Department of Revenue shall assess the tax due in time to enable such legal representative to make payment of the same and receive credit upon the federal tax. The Department of Revenue may adopt the valuation arrived at by the federal authorities as the basis for the tax hereunder.
Ala. Code § 40-12-306 — Alabama Code / Title 40 / Chapter 12 / Section 40-12-306
Section 40-12-306 (Committee Dissolved December 31, 2023) Advisory Committee
Status: in_force

(a)(1) To ensure that local taxing jurisdictions and taxpayers have meaningful input into the development and operation of the FORT system, an advisory committee is established to review the design and operation of the system and to make recommendations regarding system requirements and functionality to the Commissioner of Revenue.

(2) The committee shall consist of the following individuals:

a. Two local officials, appointed by the Association of Alabama Tax Administrators. One of the local officials shall be a revenue commissioner who has responsibility for the issuance of tags, and one of the local officials shall be a license commissioner.

b. One county commissioner, appointed by the Association of County Commissions of Alabama.

c. One judge of probate who has responsibility for the issuance of tags, appointed by the Alabama Probate Judges Association.

d. Two representatives of rental car organizations who operate in the state, appointed by the American Car Rental Association.

e. Two representatives of the fleet operator community, other than rental car organizations. One representative shall be appointed by the Speaker of the House of Representatives, and one representative shall be appointed by the President Pro Tempore of the Senate.

f. One representative of the Alabama Department of Revenue, appointed by the Commissioner of Revenue, who shall serve as chair of the committee.

(b) Members of the advisory committee shall receive no compensation or reimbursement of expenses from the state for their service on the committee.

(c) The advisory committee shall hold its first meeting no later than the first day of December 2019. The Commissioner of Revenue shall set the date, time, and location of the first meeting.

(d) The advisory committee shall present a report of its findings to the Commissioner of Revenue no later than the first day of December 2020. The advisory committee shall continue in its advisory role until December 31, 2023, at which time the advisory committee shall stand dissolved and discharged of any further duties or responsibilities.
Ala. Code § 40-12-205 — Alabama Code / Title 40 / Chapter 12 / Section 40-12-205
Section 40-12-205 Applicability of Article to Interstate and Foreign Commerce
Status: reserved

Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012.
Ala. Code § 40-29-117 — Alabama Code / Title 40 / Chapter 29 / Section 40-29-117
Section 40-29-117 Failure to Obey Subpoena
Status: in_force

Any person who, being duly subpoenaed to appear to testify, or to appear and produce books, accounts, records, memoranda, or other papers, as required under subdivisions (7) and (8) of Section 40-2-11, or any other section in this title requiring the production of information, neglects or fails to appear without cause or to produce such books, accounts, records, memoranda, or other papers without cause, shall, upon conviction thereof, be fined not more than $1,000, or imprisoned not more than one year, or both.
Ala. Code § 40-26-17 — Alabama Code / Title 40 / Chapter 26 / Section 40-26-17
Section 40-26-17 Violators Restrained from Continuing in Business
Status: in_force

Any taxpayer who shall violate any of the provisions of this chapter may be restrained from continuing in business, and the proper prosecution shall be instituted in the name of the State of Alabama by its Attorney General, by the counsel of the department or under their direction by any district attorney of the state until such person shall have complied with the provisions of this chapter.
Ala. Code § 40-17-334 — Alabama Code / Title 40 / Chapter 17 / Section 40-17-334
Section 40-17-334 Licensed Permissive Suppliers
Status: in_force

(a) A person may elect to obtain a permissive supplier license to collect the tax levied by Section 40-17-325 for motor fuel that is removed at a terminal in another state and has Alabama as the destination state.

(b) A licensed permissive supplier removing motor fuel at a terminal located in another state with Alabama as its destination state shall do all of the following:

(1) Collect the tax due this state on the motor fuel.

(2) Waive any defense that this state lacks jurisdiction to require the supplier to collect the tax due this state on the motor fuel under this article.

(3) Report and pay the tax due on the motor fuel in the same manner as if the removal had occurred at a terminal located in Alabama.

(4) Keep records of the removal of the motor fuel and submit to audits concerning the motor fuel as if the removal had occurred at a terminal located in Alabama.

(c) A licensed permissive supplier acknowledges that this state imposes the requirements listed in subsection (b) under its general police power and submits to the jurisdiction of this state for purposes related to the administration of this article.
Ala. Code § 40-18-377 — Alabama Code / Title 40 / Chapter 18 / Section 40-18-377
Section 40-18-377 Project Agreements Forwarded to Department of Revenue; Incentives Not Deemed Securities; Disclosure, Use, and Dissemination of Information
Status: in_force

(a) After its execution, the Department of Commerce shall forward to the Department of Revenue a copy of any project agreement that allows an incentivized company to claim a jobs act incentive.

(b) Jobs act incentives shall not be considered securities under Section 8-6-2(10).

(c) The acceptance of a tax credit under this article shall constitute approval and written consent by the taxpayer to disclose to the Secretary of Commerce the total tax liability, net operating loss, amount of credit claimed, recipient of the credit, and any transferor and transferee information. The Department of Revenue shall disclose the information to the Department of Commerce upon written request by the Secretary of Commerce. The information shall be limited to what is necessary to administer this article. Upon receipt of this information, Section 40-2A-10 shall apply to the Department of Commerce and its employees with respect to the use, dissemination, or other handling of the information.
Ala. Code § 40-14-21 — Alabama Code / Title 40 / Chapter 14 / Section 40-14-21
Section 40-14-21 Foreign 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 § 40-18-241 — Alabama Code / Title 40 / Chapter 18 / Section 40-18-241
Section 40-18-241 Written Statement of Intent to Claim Credit
Status: reserved

REPEALED IN THE 2015 REGULAR SESSION BY ACT 2015-27 EFFECTIVE JULY 2, 2015.