Ala. Code § 40-29-31 — Alabama Code / Title 40 / Chapter 29 / Section 40-29-31
Section 40-29-31 Records of Sales to Be Kept
Status: in_force

The commissioner or his delegate shall keep a record of all sales of real property sold under Section 40-29-26 and of redemptions of such property. The record shall set forth the tax for which the sale was made, the dates of seizure and sale, the amount of the expenses, the name of purchaser and the date of the deed. A deed to the State of Alabama by virtue of its purchase at the sale shall be promptly recorded in the probate office of the county or counties where the property is located.
Ala. Code § 40-12-223 — Alabama Code / Title 40 / Chapter 12 / Section 40-12-223
Section 40-12-223 Exemptions
Status: in_force

There are exempted from the computation of the amount of the tax levied, assessed, or payable under this article all of the following:

(1) The gross proceeds accruing from the leasing or rental of a film or films to a lessee who charges, or proposes to charge, admission for viewing the film or films.

(2) The gross proceeds accruing from any charge in respect to the use of docks or docking facilities furnished for boats or other craft operated on waterways.

(3) The gross proceeds accruing from any charge made by a landlord to a tenant in respect of the leasing or furnishing of tangible personal property to be used on the premises of real property leased by the same landlord to the same tenant for use as a residence or dwelling place, including mobile homes.

(4) The gross proceeds accruing from the leasing or rental of tangible personal property to a lessee who acquires possession of the property for the purpose of leasing or renting to another the same property under a leasing or rental transaction subject to this article.

(5) The gross proceeds accruing from any charge made by a landlord to a tenant in respect to the leasing or furnishing of tangible personal property to be used on the premises of any room or rooms, lodging, or accommodations leased or rented to transients in any hotel, motel, inn, tourist camp, tourist cabin, or any other place in which rooms, lodgings, or accommodations are regularly furnished to transients for a consideration.

(6) The gross proceeds accruing from the leasing or rental of tangible personal property which the state is prohibited from taxing under the Constitution or laws of the United States or under the Constitution of Alabama of 2022.

(7) The gross proceeds accruing from the leasing or rental of nuclear fuel assemblies together with the nuclear material contained therein and other nuclear material used or useful in the production of electricity and assemblies containing ionizing radiation sources together with the ionizing radiation sources contained therein used or useful in medical treatment or scientific research.

(8) A transaction in which the lessor leases a truck or tractor-trailer or semitrailer for operation over the public roads and highways and such lessor furnishes a driver or drivers for each vehicle, and the transaction shall be deemed to constitute the rendition of service and not a “leasing or rental” within the meaning of this article.

(9) The gross proceeds accruing from the leasing or rental of vehicles in interchange between regulated motor carriers on a per diem basis.

(10) The gross proceeds accruing from the leasing or rental of all structures, devices, facilities, and identifiable components of any thereof acquired primarily for the control, reduction, or elimination of air or water pollution, and the gross proceeds accruing from the leasing or rental of all materials used or intended for use in structures built primarily for the control, reduction, or elimination of air and water pollution.

(11) The gross proceeds derived by the lessor, which term includes a sublessor, from the leasing or rental of tangible personal property when the lessor and lessee, which term includes a sublessee, are wholly-owned subsidiary corporations of the same parent corporation or one is the wholly-owned subsidiary of the other; provided, that the appropriate sales or use tax, if any was due, has been paid on the item of personal property; and provided further, that in the event of any subsequent subleasing of the tangible personal property to any person other than any sister, parent, or subsidiary corporation, any privilege or license tax due and payable with respect to that subsequent subleasing under the provisions of this article shall be paid.

(12) The gross proceeds accruing from a transaction that involves the leasing or rental of vessels or railroad equipment which are engaged in interstate or foreign commerce, or both.

(13) The gross proceeds accruing from the leasing or rental of aircraft, replacement parts, components, systems, sundries, and supplies affixed or used on the aircraft and all ground support equipment and vehicles used by or for the aircraft to or by a certificated or licensed air carrier with a hub operation within this state, for use in conducting intrastate, interstate, or foreign commerce for transporting people or property by air. For the purpose of this subdivision, the words “hub operation within this state” shall be construed to have both of the following criteria:

a. There originates from the location 15 or more flight departures and five or more different first-stop destinations five days per week for six or more months during the calendar year.

b. Passengers, property, or both are regularly exchanged at the location between flights of the same or a different certificated or licensed air carrier.

(14) The gross proceeds derived by the lessor, which term includes a sublessor, from the leasing of tangible personal property under all of the following conditions:

a. Prior to being leased under the lease subject to this exemption, the leased tangible personal property shall have been owned, or considered to be owned, for either Alabama or federal income tax purposes or both, or subject to acquisition pursuant to a binding contract, by the lessee or by a corporation, partnership, or other entity controlled by, or under common control with, the lessee.

b. The leased tangible personal property, or the right to ownership thereof, shall have been acquired by the lessor from the lessee or a corporation, partnership, or other entity controlled by, or under common control with, that lessee and leased back to the lessee under a lease that is considered a lease and not a sale for either Alabama or federal income tax purposes, or both, and that has a term of not less than 15 years, except that the lessor and the lessee may agree in the lease or any subsequent amendment thereof for the termination of the lease on any date through purchase of the leased tangible personal property by the lessee, which right to purchase the property shall be exercisable solely at the option of the lessee.

c. The appropriate sales or use tax levied by the state shall have been paid with respect to the acquisition or use of the leased tangible personal property, or, alternatively, the acquisition or use of that property shall be exempt by law from such sales or use tax.

d. The leased tangible personal property shall be installed in or about an industrial plant or other real property that was specially constructed or modified for the location and use of the tangible personal property and that is owned, or considered to be owned, for either Alabama or federal income tax purposes, or both, by a corporation, partnership, or other entity controlled by, or under common control with, the lessee of such tangible personal property.

e. The leased tangible property shall be used only by a lessee engaged in the iron and steel industry, and the exemption from the tax levied by this article shall apply only to the gross proceeds derived from leases that become binding contracts of the parties thereto within 180 calendar days following the date on which the act adding the exemption contained in this subdivision shall become effective.

(15) The gross proceeds accruing from a motor vehicle lease transaction for a duration of at least 180 days with the federal government, or any state, county, or municipal entity within the state, including a public school board or an individual public school, or any entity eligible for a sales tax exemption under federal law or Section 40-23-5.

(16)a. The gross receipts from the leasing or rental of aircraft replacement parts, components, systems, sundries, and supplies affixed to, used on, or that became part of, aircraft brought into the state and used, or to be used, by a certified or licensed air carrier to undergo conversion, reconfiguration, or general maintenance while temporarily within this state.

1. Under this subdivision, an aircraft shall be considered not permanently domiciled in Alabama during the term of the lease if either of the following non-exclusive conditions are true:

(i) The hanger, airstrip, or other housing unit in which the aircraft is primarily based, departs from, and returns to in its normal operation is located outside of Alabama; or

(ii) The purchaser’s headquarters is not in Alabama on the date of purchase, and the aircraft will be operated by either: (1) a certificated air carrier holding certificate of public convenience under 49 U.S.C. § 40102; or (2) a foreign air carrier or intrastate air carrier, as defined by 49 U.S.C. § 40102.

b. The exemption provided in this subdivision shall not apply to county or municipal rental or lease taxes unless approved by resolution or ordinance adopted by the local governing body.

c. The exemption provided in this subdivision shall be effective from September 1, 2025, to August 31, 2030.
Ala. Code § 40-21-23 — Alabama Code / Title 40 / Chapter 21 / Section 40-21-23
Section 40-21-23 Notice of Valuation Sent by Department
Status: in_force

After computing the valuation of the tangible and intangible property of a public utility taxpayer, the Department of Revenue shall notify the taxpayer and assess such value in accordance with the procedures set forth in Chapter 2A of this Title 40.
Ala. Code § 40-17-200 — Alabama Code / Title 40 / Chapter 17 / Section 40-17-200
Section 40-17-200 When Report to Be Made by Carriers
Status: reserved

Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012.
Ala. Code § 40-18-474 — Alabama Code / Title 40 / Chapter 18 / Section 40-18-474
Section 40-18-474 Tourism Project Sales Tax Incentive Fund
Status: in_force

There is created the Tourism Project Sales Tax Incentive Fund, which may consist of monies appropriated or otherwise made available by the Legislature in any manner, and monies from any other source designated for deposit into such fund, but not include monies subject to a constitutional designation for some other purpose. Unexpended amounts remaining in the fund at the end of each fiscal year of the state revert. Any investment earnings or interest earned on amounts in the fund shall be credited to the fund.
Ala. Code § 40-1-5 — Alabama Code / Title 40 / Chapter 1 / Section 40-1-5
Section 40-1-5 Reports; Remitting of Payments
Status: in_force

(a) Whenever in this title a tax is payable to the Department of Revenue, or to the judge of probate or to any other officer on a monthly, quarterly, or other periodic basis, and reports of gross receipts, gross loans, gross sales, the gross tonnage, capital invested, daily, monthly, quarterly, or other period for computing capacity or other similar reports are required to be made, except as otherwise specifically provided or when not in conflict with such specific provisions, such reports shall show substantially the following:

(1) The name of the person, firm, or corporation;

(2) The president or managing officer;

(3) The principal office or place of business;

(4) Its principal office or place of business within this state;

(5) The total amount of gross sales, gross receipts, gross loans, gross tonnage, capital invested, daily, monthly, quarterly, or other period of capacity applicable to the computation of a tax on its business, or other matter to be reported;

(6) Where the basis of the license is capital invested, the license shall be based on the full capital employed, and such report shall show the value as carried on the books of the person, firm, or corporation;

(7) Any other information, general or special, required by the Department of Revenue, or the probate judge, or other collecting officer;

(8) Such report shall be made under oath by an officer or other person familiar with the facts.

(b) In all cases where a tax is due as shown by said report, payment shall be remitted to the Department of Revenue. If payment is made by check, draft, or post office or other money order, such check, draft, or money order shall be made payable to the Treasurer; provided, that no payment shall be considered made until the money is actually received by the state.
Ala. Code § 40-26-2 — Alabama Code / Title 40 / Chapter 26 / Section 40-26-2
Section 40-26-2 Certain Municipal Privilege License Taxes Excluded in Computation of Tax
Status: in_force

Municipal privilege license taxes which are levied and collected by the application of a flat percentage rate on gross sales or gross receipts from sales, and which are passed on directly by the licensee-seller to the purchaser-consumer or user shall be excluded from gross sales or gross receipts, as the case may be, in the computation of the state lodgings tax levied and imposed by this chapter.
Ala. Code § 40-18-362 — Alabama Code / Title 40 / Chapter 18 / Section 40-18-362
Section 40-18-362 Postsecondary Education Assistance
Status: reserved

Repealed by Act 2015-121 effective October 15, 2015.
Ala. Code § 40-2-1 — Alabama Code / Title 40 / Chapter 2 / Section 40-2-1
Section 40-2-1 Creation
Status: in_force

There shall be a Department of Revenue, hereinafter referred to as “the department.”
Ala. Code § 40-10-102 — Alabama Code / Title 40 / Chapter 10 / Section 40-10-102
Section 40-10-102 How Refund Procured
Status: in_force

In order to procure the refunding under the provisions of Sections 40-10-100 and 40-10-101 of the amounts erroneously paid for the purchase of property, the purchaser, his heirs or assigns shall file in triplicate a petition directed to the chairman of the county commission of the county wherein the land is situated, setting up the facts relied on to procure the refunding of the money so erroneously paid.
Ala. Code § 40-9-24 — Alabama Code / Title 40 / Chapter 9 / Section 40-9-24
Section 40-9-24 Property Tax Relief Fund
Status: in_force

There is hereby set up in the Treasury a Property Tax Relief Fund to be used to reimburse the State General Fund, the State Soldiers’ Relief Fund and the Public School Fund by such amounts as are lost to such funds by reason of exemption of homesteads, in whole or in part, from the payment of the state levy of $.25 on each $100 of taxable property for the State General Fund; $.10 on each $100 of taxable property for the State Soldiers’ Relief Fund and $.30 on each $100 of taxable property for the Public School Fund. The Comptroller, with the approval of the Governor, is hereby directed to draw warrants payable out of the Property Tax Relief Fund payable to the State General Fund, the State Soldiers’ Relief Fund and the Public School Fund in amounts sufficient to reimburse each of said funds for revenues lost by the exemption of homesteads, in whole or in part, from state ad valorem taxation.
Ala. Code § 40-10-191 — Alabama Code / Title 40 / Chapter 10 / Section 40-10-191
Section 40-10-191 Holder of Certificate to Have First Right to Purchase Tax Lien; Transfer of Tax Lien Certificate; Abandonment of Certificate
Status: in_force

(a) The holder of a tax lien certificate shall have the first right to purchase the tax lien relating to a subsequent delinquency on the property described in the tax lien certificate of the holder. A holder of the certificate shall exercise this right between five and 30 days prior to the tax lien auction date, and the purchase by the holder shall be effective as of the date of the tax lien auction as if the holder has been the winning bidder. A holder of the certificate who exercises this right, upon payment of the purchase price, shall be issued a certificate of purchase in accordance with Section 40-10-187 and is entitled to the same interest rate as shown on the previous tax lien certificate. The owner of the property shall be notified within 30 days of the completion of the first right of purchase, in accordance with Section 40-10-187(g).

(b)(1) If the holder of a tax lien certificate fails to exercise the first right to purchase a subsequent tax lien, an amount equal to the redemption price of the tax lien shall be added to the purchase price at the subsequent tax lien sale or auction, and the tax lien certificate shall be transferred to the purchaser of the subsequent tax lien.

(2) A transfer of the tax lien certificate as provided in this subsection shall vest in the transferee all the rights and title of the previous holder of the tax lien certificate; the previous tax lien certificate shall be canceled, and a new tax lien certificate shall be issued to the purchaser.

(3) The amount paid from the transfer shall be distributed to the previous holder of the tax lien certificate along with a notice of cancellation of the previous tax lien certificate, within 30 days of the receipt of the purchase price.

(c) In the event that a mortgagee is or becomes the holder of a tax lien certificate, the mortgagee may add all costs, fees, interest, penalties, and taxes regarding the tax sale to the principal of the loan.

(d) A holder of a tax lien certificate may abandon the certificate at any time upon notification given to the tax collecting official and the surrender of the tax lien certificate. Abandonment of a tax lien certificate relinquishes all rights of recovery of any monies or expenses.
Ala. Code § 40-17-103 — Alabama Code / Title 40 / Chapter 17 / Section 40-17-103
Section 40-17-103 Filing and Form of Claim for Refund
Status: in_force

This section was amended and renumbered as §40-17-300 by Act 2008-275, p. 402, §6, effective August 6, 2008.
Ala. Code § 40-21-125 — Alabama Code / Title 40 / Chapter 21 / Section 40-21-125
Section 40-21-125 Liability of Provider
Status: in_force

Any law to the contrary notwithstanding, any cellular telecommunication services provider, who accepts in good faith from a purchaser a cellular telecommunication services tax exemption form provided or approved for use by the Department of Revenue, shall not subsequently be liable to the Department of Revenue or others for the cellular telecommunication services tax on sales to that purchaser.
Ala. Code § 40-18-35.3 — Alabama Code / Title 40 / Chapter 18 / Section 40-18-35.3
Section 40-18-35.3 Deductions from Federal Taxable for Amounts Included in Income Under 26 U.s.c. § 118(B)(2)
Status: in_force

The amount of any contribution by the State of Alabama or any political subdivision thereof computed in accordance with 26 U.S.C. § 118(b)(2), to the extent that the amount is included in the corporation’s federal taxable income pursuant to 26 U.S.C. § 118(b)(2) shall be deducted from federal taxable income for purposes of computing taxable income under this chapter.
Ala. Code § 40-3-23 — Alabama Code / Title 40 / Chapter 3 / Section 40-3-23
Section 40-3-23 Service of Subpoenas, Notices, and Other Writings
Status: in_force

Whenever under the provisions of this title any notice, subpoena, or writing is required to be given or served, the same shall be served by any sheriff in this state or his deputy or by any lawful constable of this state, except as otherwise provided by this title. The compensation of such officer for serving such notice, subpoena, or writing shall be the same as is now allowed the sheriff for summoning witnesses for the circuit court in civil cases, which shall be paid by the county commission of the county.
Ala. Code § 40-17-108 — Alabama Code / Title 40 / Chapter 17 / Section 40-17-108
Section 40-17-108 False or Fraudulent Claims
Status: in_force

This section was amended and renumbered as §40-17-300 by Act 2008-275, p. 402, §6, effective August 6, 2008.
Ala. Code § 40-27-5 — Alabama Code / Title 40 / Chapter 27 / Section 40-27-5
Section 40-27-5 Representatives from Subdivisions Affected by Compact
Status: in_force

The Governor, after consultation with representatives of local governments, shall appoint three persons who are representatives of subdivisions affected or likely to be affected by the Multistate Tax Compact. The member of the commission representing this state, and any alternate designated by him, shall consult regularly with these appointees in accordance with article VI 1 (b) of the compact.
Ala. Code § 40-19-5 — Alabama Code / Title 40 / Chapter 19 / Section 40-19-5
Section 40-19-5 Records and Reports
Status: in_force

(a) It shall be the duty of every motor carrier subject to the tax imposed by this chapter to keep and preserve suitable records of the mileage traveled by every vehicle subject hereto and such other books or accounts as may be necessary to determine the amount of tax for which such motor carrier is liable under the provisions of this chapter, showing the number, make, motor number or vehicle identification number in lieu of the motor and the serial numbers of the motor vehicle so operated, and all such books and records shall be open for examination at any time by the department or its duly authorized agent. The department is given full power and authority to prescribe records to be kept and reports to be made by such companies to facilitate collection of mileage tax imposed by this chapter.

(b) Any person subject to the provisions of this chapter who shall fail to make the reports or any of them as required in this chapter or who shall fail to keep the records as required in this chapter shall be guilty of a misdemeanor and, upon conviction, shall be punished as is provided in case of conviction for a misdemeanor for each offense. Each month of such failure shall constitute a separate offense.
Ala. Code § 40-18-417.8 — Alabama Code / Title 40 / Chapter 18 / Section 40-18-417.8
Section 40-18-417.8 Claiming of Credit by Subsidiary of Parent or Holding Company in Certain Circumstances
Status: in_force

(a) Notwithstanding subsection (f) of Section 40-18-417.4, for tax years beginning on or after January 1, 2021, the credit issued to a parent or holding company may be claimed by the subsidiary, provided both parent or holding company and subsidiary are filing as part of an Alabama consolidated return. (b) The Department of Revenue may adopt rules for the implementation and administration of this section.
Ala. Code § 40-28-2 — Alabama Code / Title 40 / Chapter 28 / Section 40-28-2
Section 40-28-2 Distribution of Tennessee Valley Authority Payments
Status: in_force

(a) Beginning in the fiscal year ending September 30, 1980, the State of Alabama will annually transfer to the counties in Alabama served by T.V.A. a portion of the in-lieu-of-taxes payments made by T.V.A. to the State of Alabama. Such transfer of funds shall be according to the following schedule:

(b) The state shall distribute the in-lieu-of-taxes payments each fiscal year to each of the counties served by T.V.A., and the three percent increases after September 30, 2005, generated by the amendments to this section at the 2006 Regular Session of the Legislature shall be allocated by local legislation.

(c)(1) In addition to the distribution provided for in subsection (a) of this section, the state shall distribute each fiscal year five percent of the in-lieu-of-taxes payments to the dry counties and municipalities therein which are not served by T.V.A. Said five percent shall be distributed on the same proportionate basis that each such county received in fiscal year 1978-79 from A.B.C. payments as compared to the total A.B.C. payments received by all dry counties not served by T.V.A. during the same fiscal year. The distribution of such in-lieu-of-taxes payments between each dry non-T.V.A.-served county and the municipalities located therein shall be made pro rata on the basis of A.B.C. payments received by each such jurisdiction in the fiscal year 1979 to the total A.B.C. payments to the county and all municipalities in such county in the fiscal year 1979. Such distribution to the municipalities will be administered by the county governing body.

Beginning in the fiscal year ending September 30, 2010, the distribution provided in this subsection to the dry counties and municipalities that are not served by T.V.A. shall be reduced by an amount equal to the funds allocated to those dry counties and municipalities from liquor tax revenues pursuant to Section 40-28-5 until the aggregate annual amount of revenue received by those dry counties and municipalities from the provisions of Section 40-28-5 is equal to the amount of T.V.A. payments distributed to the dry counties and municipalities therein pursuant to this subdivision for the fiscal year ending September 30, 2009. Until the aggregate annual amount of liquor tax distributions to the dry counties and municipalities not served by T.V.A. provided in Section 40-28-5 is equal to the amount of T.V.A. payments distributed to the dry counties and municipalities therein pursuant to this subdivision for the fiscal year ending September 30, 2009, the annual amount by which any payments to such counties and municipalities are reduced by liquor tax revenues pursuant to Section 40-28-5 shall be distributed to the counties served by T.V.A. Thereafter, all payments distributed pursuant to this subsection shall be distributed to the counties served by T.V.A. The distribution to the counties served by T.V.A. provided in this subsection is to be allocated in the same manner as the increase generated by the amendment to this section made during the 2006 Regular Session of the Legislature that now appears as subsection (b).

Notwithstanding the foregoing, the distributions to Limestone County, to Madison County, to Marshall County, and to Morgan County provided in this subsection shall be allocated by local law.

The additional distributions to the above listed counties pursuant to Act 2010-135 shall be held by the respective county separate and apart from other T.V.A. distributions and shall not be expended by the county until the effective date of the local law providing for the allocation of such funds.

(2) Effective for transfers after July 1, 2006, the distribution to the State General Fund shall remain at the level received on July 1, 2006, until the level received attains the amount of seventeen million eight hundred forty thousand two hundred thirty-three dollars ($17,840,233) and thereafter the state shall receive 17 percent of the total amount of the in-lieu-of-taxes payments.

(d) Any T.V.A.-served dry county which is eligible to receive funds under Section 40-28-3 shall receive from that portion of the in-lieu-of-taxes payments not less than that amount which the county received in A.B.C. payments in the fiscal year 1978-79.
Ala. Code § 40-15A-1 — Alabama Code / Title 40 / Chapter 15A / Section 40-15A-1
Section 40-15A-1 Meaning of “Generation-Skipping Transfer.”
Status: in_force

Pursuant to this chapter, the term “generation-skipping transfer” shall have the meaning ascribed to it in Section 2611 of the Internal Revenue Code, as amended from time to time.
Ala. Code § 40-20-13 — Alabama Code / Title 40 / Chapter 20 / Section 40-20-13
Section 40-20-13 Collection and Disbursement of Additional Taxes
Status: in_force

If the department is authorized by any other law to collect any further or additional taxes from producers, as herein defined, such taxes shall be collected in the same manner as the taxes herein provided, and the return of such taxes shall be included in the report for the taxes herein levied and provided. Such further or additional taxes shall be disbursed as authorized by such other law.
Ala. Code § 40-6-6 — Alabama Code / Title 40 / Chapter 6 / Section 40-6-6
Section 40-6-6 Applicability of Retirement System Established for Elected Officials
Status: in_force

In the event that an elected official’s retirement system should hereafter be established by law, any official elected after the establishment of such retirement system who otherwise would have been covered by the provisions of this chapter shall automatically be subject to provisions of such retirement system as a matter of law.
Ala. Code § 40-18-195.1 — Alabama Code / Title 40 / Chapter 18 / Section 40-18-195.1
Section 40-18-195.1 Capital Credits and Abatements Under 2007 North American Classification System Industry Group 2121
Status: reserved

REPEALED IN THE 2015 REGULAR SESSION BY ACT 2015-27 EFFECTIVE JULY 2, 2015.
Ala. Code § 40-12-413 — Alabama Code / Title 40 / Chapter 12 / Section 40-12-413
Section 40-12-413 License - Fee
Status: in_force

Every application for a license as an automotive dismantler and parts recycler shall be accompanied by a state privilege license fee of $225 and any fee for issuing licenses as may be otherwise prescribed by law.
Ala. Code § 40-18-472 — Alabama Code / Title 40 / Chapter 18 / Section 40-18-472
Section 40-18-472 Project Requirements; Review of Projects
Status: in_force

(a) In order for an applicant that proposes a certified tourism destination project to be an approved company, the board shall make both of the following findings:

(1) That the project is in fact a certified tourism destination project.

(2) That the amount of tourism rebates sought are exceeded by anticipated revenues for the state, including income, property, business privilege, utility, gross receipts, and sales and use tax revenues that are generated by the economic activity resulting from the project.

(b) The Alabama Tourism Advisory Board shall review qualifying projects meeting the established criteria and approve eligible projects for tax rebates. Upon a determination that all program requirements are met, the board shall issue an Alabama Tourism Advisory Board Act Certificate. Each certificate shall include the amount of the approved project costs, the maximum rebate available, and the rebate term of 10 years from the completion date or the date on or which five million dollars ($5,000,000) of the approved project costs has been rebated to the applicant, whichever threshold is met first.
Ala. Code § 40-18-530 — Alabama Code / Title 40 / Chapter 18 / Section 40-18-530
Section 40-18-530 Short Title
Status: in_force

This article shall be known and may be cited as the Alabama Workforce Housing Tax Credit Act.
Ala. Code § 40-17-168.3 — Alabama Code / Title 40 / Chapter 17 / Section 40-17-168.3
Section 40-17-168.3 Application Form
Status: in_force

Each application for a license under this article must be made upon a form prescribed by the commissioner and furnished by the department.
Ala. Code § 40-18-210 — Alabama Code / Title 40 / Chapter 18 / Section 40-18-210
Section 40-18-210 Relation to Article 7 of This Chapter
Status: reserved

REPEALED IN THE 2015 REGULAR SESSION BY ACT 2015-27 EFFECTIVE JULY 2, 2015.
Ala. Code § 40-9-34 — Alabama Code / Title 40 / Chapter 9 / Section 40-9-34
Section 40-9-34 Hudson-Alpha Institute for Biotechnology
Status: in_force

(a) The following is hereby found and declared by the Legislature of Alabama:

(1) The lack of content in natural and bio-science education offered to students in kindergarten through high school is a nationwide problem.

(2) Such lack in curricular offerings to students will be detrimental in the long-term to the economy of the state and the welfare of the citizens during the scientific revolution now engulfing the world.

(3) The biotechnology institute can provide to education leaders of the distance learning program of the state cutting edge biotechnology curriculum recommendations and content for Alabama high schools, by providing information about cutting edge biotechnology curriculum and content to students in kindergarten through high school pursuant to the distance learning program of the state, the state course of study, and state textbooks.

(4) By educating Alabama high school students in the field of biotechnology, such students are more likely to pursue careers in the biological sciences, thereby providing the state with a better educated workforce able to support the growing biotechnology industry, in turn attracting and encouraging biotechnology companies to locate in the state and create additional challenging and rewarding job opportunities for the citizens of the state.

(5) The reputation, economic status, and educational system of the state will be further enhanced by the addition of an internationally renowned biotechnology institute that will support internationally recognized scientists and researchers, with a focus on scientific discoveries that are intended, when possible, to be proven in the state and provided by companies in the state to patients suffering from diseases.

(6) By establishing a biotechnology campus, the biotechnology institute will be in a better position to join with the economic development leaders of the state to attract biotechnology companies to the campus and to the state, thereby creating additional job opportunities for the citizens of the state.

(b) The Hudson-Alpha Institute for Biotechnology, a nonprofit corporation, and any real and personal property owned by the corporation, shall be 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.

(c)(1) In exchange for the tax exemption granted in subsection (b), beginning October 1, 2008, and for each year thereafter, the Hudson-Alpha Institute for Biotechnology shall make a report to the State Board of Education detailing the curricular content in biotechnology which could enhance the state distance learning program. This subdivision shall not apply in the event that the distance learning program is discontinued, or is no longer in existence. Further, the Hudson-Alpha Institute for Biotechnology shall report annually to the State Board of Education, the State Course of Study Committee, and the State Textbook Committee all new developments in the field of biotechnology which could be integrated into the curriculum for high school courses in science and health.

(2) Further, in exchange for the tax exemption granted in subsection (b), the Hudson-Alpha Institute for Biotechnology shall certify to the Legislative Fiscal Office and to the House and Senate education appropriations committees on or before September 30, 2008, that the following levels of investment, employment, and property improvements have been made in the State of Alabama:

a. The Hudson-Alpha Institute for Biotechnology has made an investment in the State of Alabama equal to or in excess of fifty million dollars ($50,000,000) in property and equipment.

b. The Hudson-Alpha Institute for Biotechnology has equal to or in excess of 100 employees.

c. For-profit companies have made property improvements on property in the State of Alabama owned by the Hudson-Alpha Institute for Biotechnology equal to or in excess of five million dollars ($5,000,000).

(3) In the event that the Hudson-Alpha Institute for Biotechnology fails to meet the requirements in subdivision (1), all tax exemptions granted in subsection (b) are null and void as of October 1, 2008, and the Hudson-Alpha Institute for Biotechnology shall repay all taxes exempt under subsection (b) that were not otherwise exempt by law, beginning as of the effective date of the exemption until September 30, 2008. The Hudson-Alpha Institute for Biotechnology shall repay the taxes in equal installments each year beginning October 1, 2008, and ending October 1, 2018.

(d)(1) Each for-profit entity leasing or otherwise owning property located on property owned by the Hudson-Alpha Institute for Biotechnology shall be subject to sales, use, and ad valorem taxes, and each for-profit entity leasing property located on property owned by the Hudson-Alpha Institute for Biotechnology shall be subject to property tax on the leased property, fixtures, and equipment thereof except as otherwise allowed under Chapter 9B of this title, or any amendment or successor statute thereto.

(2) No for-profit entity shall be entitled to an exemption under subsection (b) directly or indirectly, including any property that is contributed to the Hudson-Alpha Institute for Biotechnology by a for-profit entity if the contributing for-profit entity uses that contributed property in its for-profit activities.
Ala. Code § 40-25-16 — Alabama Code / Title 40 / Chapter 25 / Section 40-25-16
Section 40-25-16 Persons Not Qualifying as Wholesalers or Jobbers; Permit for Wholesalers or Jobbers; Revocation Procedure
Status: in_force

No person, firm, corporation, association, or copartnership operating more than one retail store or mercantile establishment within this state under the same ownership, supervision, or management, or operating a wholesale and retail business under the same roof, shall be included within the meaning of the words “wholesaler or jobber,” as the same are used in this article. This provision is made in the exercise of the police power of the state, as well as for the purpose of raising revenue.

Every wholesaler or jobber who desires to qualify as such with the Department of Revenue, shall make application to the Department of Revenue on blanks prescribed for this purpose, which shall be supplied upon request. Said application blanks will require such information relative to the nature of business engaged in by said wholesaler or jobber as the Department of Revenue deems necessary to the qualifying of said wholesaler or jobber. When the application is received by the Department of Revenue and it believes said wholesaler or jobber to be qualified, it shall issue to said wholesaler or jobber a permit qualifying him as a wholesaler or jobber, as defined in this article, and he shall be allowed the discount on purchases of stamps as set out herein for wholesalers or jobbers purchasing stamps for their individual use. The Department of Revenue shall not sell any stamps or allow any discount on any sale of stamps to any wholesaler or jobber until said wholesaler or jobber shall have complied with all of the provisions of this section. The Department of Revenue may at any time revoke the permit issued to any wholesaler, pursuant to the applicable notice and appeal procedures set forth in Chapter 2A of this title, if the wholesaler has violated any of the provisions of this chapter, or any of the rules of the Department of Revenue adopted and promulgated under authority of this article, and refuse to sell any wholesaler or jobber, any stamps until such time as his permit shall be restored.
Ala. Code § 40-17-186 — Alabama Code / Title 40 / Chapter 17 / Section 40-17-186
Section 40-17-186 When Statements to Be Rendered and Tax Paid
Status: in_force

On or before the twentieth day of each calendar month, every person liable hereunder shall render to the Department of Revenue a true and correct statement of all sales and withdrawals of the products herein taxed and at the same time pay to the Department of Revenue an amount of money equal to the excise tax herein levied.
Ala. Code § 40-12-291 — Alabama Code / Title 40 / Chapter 12 / Section 40-12-291
Section 40-12-291 Design and Renewal of License Plates or Tags
Status: in_force

“Vintage vehicle” license plates shall be of such size and design as the Commissioner of Revenue may prescribe, shall bear no date, shall have inscribed thereon the words “vintage vehicle” and shall be of a color different from regular motor vehicle license plates and shall be valid without renewal.
Ala. Code § 40-18-215 — Alabama Code / Title 40 / Chapter 18 / Section 40-18-215
Section 40-18-215 Implementation and Administration of Article
Status: reserved

REPEALED IN THE 2015 REGULAR SESSION BY ACT 2015-27 EFFECTIVE JULY 2, 2015.
Ala. Code § 40-20-9 — Alabama Code / Title 40 / Chapter 20 / Section 40-20-9
Section 40-20-9 Reports to Be Made on Blanks Furnished by Department; Certificate and Verification Required
Status: in_force

All reports required to be filed under the provisions of this article shall be made on blanks, furnished by the department, which shall contain the following certificate: “I hereby certify under oath that I am duly authorized to make this tax return; that the information herein contained is true and correct and same is shown by the records of the identified producer; and that the amount of taxes accompanying this return is the true and correct amount of taxes due the State of Alabama by this producer.” The same must be duly verified.
Ala. Code § 40-7-62 — Alabama Code / Title 40 / Chapter 7 / Section 40-7-62
Section 40-7-62 Property Appraised at Fair and Reasonable Market Value; Basis of Assessment for Ad Valorem Taxes
Status: in_force

Each county governing body of this state, through its respective tax assessor, shall have the property of such county appraised at its fair and reasonable market value, which fair and reasonable market value shall be the basis of assessments for ad valorem taxes.
Ala. Code § 40-23-111 — Alabama Code / Title 40 / Chapter 23 / Section 40-23-111
Section 40-23-111 Authority to Adopt and Enforce Rules and Regulations
Status: in_force

The Department of Revenue is authorized to adopt, promulgate, and enforce reasonable rules and regulations relating to the administration and enforcement of Article 3, commencing with Section 40-23-100, Chapter 23, Title 40, not in conflict with the specific provisions hereof.
Ala. Code § 40-17-152 — Alabama Code / Title 40 / Chapter 17 / Section 40-17-152
Section 40-17-152 Authority of Commissioner to Adopt Rules and Regulations
Status: in_force

The commissioner is hereby authorized to adopt, promulgate, and enforce reasonable rules and regulations as herein before provided for and such other reasonable rules and regulations relating to the administration and enforcement of the provisions of this article, not in conflict with the specific provisions hereof, as he may deem advisable.
Ala. Code § 40-12-6 — Alabama Code / Title 40 / Chapter 12 / Section 40-12-6
Section 40-12-6 County License Tax for School Purposes - Administration and Collection in Accordance with Sections 11-51-180 through 11-51-185
Status: in_force

In all cases where the governing body of any of the several counties requests by resolution for the administration and collection of such taxes by the state Department of Revenue, the administration and collection thereof shall be made in the manner and in accordance with the provisions of Sections 11-51-180 through 11-51-185, in like manner as the same pertains to cities or towns as therein provided.
Ala. Code § 40-10-140 — Alabama Code / Title 40 / Chapter 10 / Section 40-10-140
Section 40-10-140 Certification of Sale of Lands Bid in for State
Status: in_force

When lands bid in by the state have been sold by the state under any of the provisions of this chapter, the Land Commissioner shall certify to the Comptroller the amount, and the Comptroller shall draw his warrant on the Treasurer in favor of the judge of probate of the county in which the lands lie for the county and school taxes and the fees and costs due to the different officers of the county, specifying each separately; and, if the same cannot be ascertained from the records and papers in his office, the judge of probate, on notice by the Land Commissioner of such redemption or sale, must certify the same to him, and the judge of probate, upon the collection of such warrant, shall pay the same over to the officers entitled thereto or authorized by law to receive the same.
Ala. Code § 40-12-97 — Alabama Code / Title 40 / Chapter 12 / Section 40-12-97
Section 40-12-97 Electric Refrigerators, Electric or Gas Heaters, Etc
Status: in_force

For each dealer in electric, gas, or other mechanical refrigerators, electric or gas heaters, electric or gas water heaters, electric or gas stoves, or for each electrical or gas repair shop, or electrical or gas supply shop there shall be paid a license tax as follows: In cities of 100,000 inhabitants or over, $30; in cities of 50,000 and less than 100,000 inhabitants, $20; in cities of 10,000 and less than 50,000 inhabitants, $10; and in places of less than 10,000 inhabitants, whether incorporated or not, $5.
Ala. Code § 40-1-51 — Alabama Code / Title 40 / Chapter 1 / Section 40-1-51
Section 40-1-51 Requirements for Tax Credit Legislation; Taxpayer Reporting Requirements
Status: in_force

(a) Beginning in the 2024 Regular Session of the Legislature, all new tax credit legislation shall include the following:

(1) For every bill enacting a new tax credit, a tax credit performance statement which must state the legislative purpose for the new tax credit. The tax credit performance statement must indicate one or more of the following as the legislative purpose of the new tax credit:

a. Tax credits intended to induce certain designated behavior by taxpayers.

b. Tax credits intended to improve industry competitiveness.

c. Tax credits intended to create or retain jobs.

d. Tax credits intended to reduce structural inefficiencies in the tax structure.

e. Tax credits intended to provide tax relief for certain businesses or individuals.

(2) A statement providing that new tax credits shall expire on the first day of the calendar year following the calendar year that is five years from the effective date of the tax credit. With respect to any new property tax exemption, the exemption does not apply to taxes levied for collection beginning in the calendar year following the calendar year that is five years from the effective date of the tax credit.

(3) A statement establishing the limit on the amount of tax credits that may be provided during any applicable period of the tax credit.

(4) A statement limiting the number of years for carryforward of unused credits to no more than five years.

(5) A statement limiting the transfer or sale of tax credits.

(b) For tax years beginning after December 31, 2024, taxpayers claiming a new tax credit shall report the amount of the tax credit claimed by the taxpayer in accordance with the taxpayer’s regular tax reporting duties to the Department of Revenue. The amount of the tax credit claimed shall be considered as confidential taxpayer information, and the Department of Revenue shall not be required under this section to disclose confidential information.

(c) The term tax credit as used in this section shall mean a credit allowed against the amount of tax imposed by Chapter 16 or Chapter 18.
Ala. Code § 40-18-220 — Alabama Code / Title 40 / Chapter 18 / Section 40-18-220
Section 40-18-220 Credit for Corporations Producing Coal Mined in Alabama
Status: in_force

(a) For the tax years beginning on and after January 1, 1995, every person that is doing business in Alabama, as a producer of coal mined in Alabama, shall be allowed a coal production credit to be used as provided in subsection (b) in the amount of one dollar ($1) per ton of increased production of coal over the previous year’s production of coal as set out herein. The tax credit shall be based on coal produced after January 1, 1995, provided the coal was mined in Alabama as certified by the producer of the coal. The amount of the total of credit in any one year shall be based on the number of tons of Alabama coal produced by the person in the year which exceeds the number of tons of Alabama coal produced by the person in calendar year 1994. In the event a person did not produce Alabama coal during calendar year 1994, the person must establish a base year by producing Alabama coal for 12 consecutive months. Thereafter, the person shall be eligible for the tax credit as specified in this subsection over the base year production.

(b) The coal production credit described in subsection (a) shall be used as follows:

(1) To offset the income taxes found in this chapter, or as an estimated tax payment of income taxes;

(2) To offset t he taxes imposed by Sections 40-21-82 and 40-21-102; or

(3) To offset some combination of the foregoing, so long as the same credit is used only once.

(c)(1) The coal production credit may be claimed as a credit against the taxes in subsection (b) that are actually paid. In any one year, if the credit exceeds the amount of taxes that are owed by the person, the person may carry the credit forward. No carryforward shall be allowed for more than five years. Rules similar to those used for Section 40-18-15.2 shall be applied.

(2) A person that is taxed as a flow-through entity may allocate the coal production credit among some or all of the owners in any manner specified, regardless of whether the allocation follows rules similar to 26 U.S.C. § 704(b) and the regulations thereunder. The owners may then use their allocated share of the coal production credit to offset any of the taxes listed in subsection (b), as provided in subdivision (1). This subdivision shall be liberally construed to apply to multiple levels of companies, to allow the coal production credit to be used by those persons bearing the tax burdens of the production of coal in Alabama, and such companies shall include, but shall in no way be limited to, flow-through entities, employee stock ownership plans, mutual funds, real estate investment trusts, and it shall also apply to offset the income tax liability of employee/owners of a flow-through entity owned by an employee stock ownership plan trust.

(3) Prior to claiming the coal production credit as provided in subdivision (c)(1), the person producing Alabama coal shall submit to the Department of Revenue a certification as to the amount of increased production of coal for the calendar year over the previous year’s production of coal. Following such examination as it deems necessary, the Department of Revenue shall allow the coal production credit.

(d) The coal production tax credit shall be subject to the reporting requirements of Section 40-1-50.
Ala. Code § 40-7-71 — Alabama Code / Title 40 / Chapter 7 / Section 40-7-71
Section 40-7-71 Department to Certify That County Property Appraised at Fair Market Value; Basis for Equalization of Assessments; Values Subject to Review; Hearing of Complaints; Appeals; Compensation of Members of County Board of Equalization
Status: in_force

Where the property of a county has been appraised at its fair and reasonable market value as required by this division to the reasonable satisfaction of the Department of Revenue, this fact shall be certified to the county board of equalization and to the tax assessor of such county, and such values shall be the basis for the equalization of the assessments for ad valorem taxes in such county for the next tax year. The fair and reasonable market values certified shall be prima facie correct for assessments for such tax year, but shall be subject to review by the county board of equalization which after a hearing of the complaint of a property owner shall fix the fair and reasonable market value at the amount it deems to be proper. The county board of equalization shall not hold a hearing as provided herein without giving due notice of such hearing to the county governing body and the Department of Revenue, one or both of which shall be represented at such hearing. Either the property owner or the state may appeal from the finding of the county board of equalization. Such appeal shall be to the circuit court of the county where the property is located. The hearing granted by the county board of equalization shall be in accordance with the procedure set out in Section 40-3-16; provided, that the board may begin the hearing of protests as soon as property owners have been notified of the fair and reasonable market value attributed to their property and shall continue sitting for the purpose of such hearings until all who protest have been heard. Where the members of the county board of equalization are paid on a per diem basis, compensation for any days the members are required to perform duties under this division which are in addition to the days for which they will be paid under normal appropriations and allocations shall be paid by the county governing body from the funds provided by this division.
Ala. Code § 40-18-403 — Alabama Code / Title 40 / Chapter 18 / Section 40-18-403
Section 40-18-403 Port Credits
Status: in_force

(a) If approved by the commission, a port credit is allowed, in an amount equal to the cargo volume calculated from subdivisions (1) and (2) as follows multiplied by the appropriate amount shown in the table in subsection (b):

(1) The port user’s cargo volume in the 12-month period for which the commission has granted approval for the port user to claim the port credit, minus

(2) The port user’s base cargo volume.

(b) Port credit amount.

Increase in cargo volume over base cargo volume

TEU

Net Ton

Kilogram for Air Freight

VEU

Under 4.99 percent

$50

$3

$0.04

$2.91

5 to 14.99 percent

$75

$4.5

$0.06

$4.37

15 to 24.99 percent

$100

$6

$0.08

$5.82

25 percent or greater

$125

$7.5

$0.1

$7.28

(c) The commission shall decrease the amount of the port credit to ensure that the anticipated revenues for the port facility and state will exceed the amount of the port credit sought. The port credit may be conditioned on whatever requirements the commission shall impose. The port credits shall only be available to the extent that a port facility user ships more than 105 percent of its cargo volume from the 12-month period immediately preceding the port facility user’s application. Moreover, the port credit shall only be available to the extent a port facility user ships more than 10 TEUs, for cargo measured by TEU, more than 75 net tons, for cargo measured by net ton, more than fifteen thousand (15,000) kilograms for air cargo measured by kilograms, or more than 400 VEUs, for cargo measured by VEU.

(d) The following methods may be used to realize the port credit:

(1) The port credit may offset the tax levied by this chapter, but not below zero. The port credit may also offset the estimated payments of the tax levied by this chapter, but not below zero. In no event shall the port credits be allowed to reduce any estimated payment of the tax levied by this chapter before October 1, 2016. In any one year, if the port credit exceeds the amount of tax liability, the port user may carry forward the unused port credit. No carryforward shall be allowed for more than five years. Rules similar to those used for Section 40-18-15.2 shall be applied.

(2) A company may assign and convey a port credit to another company if substantially all of the assets of the company are assigned and conveyed in the same transaction. Proof of such transfer shall be submitted to the Department of Revenue.

(e) To the extent that the port credit is utilized by the port user or by a transferee company, no deduction for the related expenses shall be allowed.

(f) For any company that enters into an economic development project agreement with the state, the project agreement may provide for an allocation to the company of any port credits that have not been allocated pursuant to this article. Allocations made pursuant to this subsection shall meet all of the following requirements:

(1) Allocations shall be made by the Governor and approved by the commission.

(2) Allocations for a project shall not exceed three million dollars ($3,000,000).

(3) Allocations shall be granted only to a new warehouse or distribution facility that commits to investing at least twenty million dollars ($20,000,000) at a single site and to creating 75 net new jobs in Alabama.

(4) Port credits may not be used until the Department of Commerce has received satisfactory proof that the capital investment and job creation requirements have been satisfied.

(5) Any port credit granted by this procedure shall not be granted for more than a 3-year period.

(6) Allocations shall not exceed the per unit amounts stated in subsection (b) .

(7) Anticipated revenues for the state shall exceed the port credit granted, and the project agreement shall provide for recapture of all or part of the port credit should the company default on its obligations in the project agreement.
Ala. Code § 40-18-1.1 — Alabama Code / Title 40 / Chapter 18 / Section 40-18-1.1
Section 40-18-1.1 Operating Rules
Status: in_force

(a) For purposes of this chapter, the statement that gain, loss, income, basis, earnings and profits, or any other item shall be determined in accordance with a specified section or sections of Title 26 United States Code (26 U.S.C.) or a specified federal public law (Pub. L. or P.L.) means that the principles set forth in such specified section or sections and the computations required by such section or sections shall be applied for purposes of this chapter, but shall be applied to the amounts of gain, loss, income, basis, earnings, and profits or other items determined for purposes of this chapter and not to such items for federal income tax purposes.

(b) The Legislature hereby finds and declares that the adoption by this state for its personal and corporate income tax purposes of certain provisions of the laws of the United States relating to the determination of income for federal income tax purposes will (1) simplify preparation of state income tax returns by taxpayers, (2) improve enforcement of the state income tax laws through better use of information obtained from federal income tax audits, and (3) aid the interpretation of the state tax laws through increased use of federal judicial and administrative determinations and precedents. The Legislature does therefore declare that the amendments to this section are intended to accomplish the foregoing purposes. Accordingly, for the purposes of this chapter, the term “26 U.S.C.” means the Internal Revenue Code, Title 26 of the United States Code, as in effect from time to time.

(c) The Department of Revenue shall have the authority to prescribe rules and regulations necessary to implement the principles stated above in the enforcement of this chapter.
Ala. Code § 40-17-304 — Alabama Code / Title 40 / Chapter 17 / Section 40-17-304
Section 40-17-304 Time for Filing Claim
Status: reserved

Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012.
Ala. Code § 40-29-113 — Alabama Code / Title 40 / Chapter 29 / Section 40-29-113
Section 40-29-113 Fraudulent Statement or Failure to Make Statement to Employees
Status: in_force

In lieu of any other penalty provided by law (except the penalty provided by Section 40-29-75) any person required under the provisions of Section 40-18-75 to furnish a statement who willfully furnishes a false or fraudulent statement or who willfully fails to furnish a statement in the manner, at the time, and showing the information required under Section 40-18-75, or regulations prescribed thereunder, shall, for each such offense, upon conviction thereof, be fined not more than $1,000, or imprisoned not more than one year, or both.
Ala. Code § 40-7-10 — Alabama Code / Title 40 / Chapter 7 / Section 40-7-10
Section 40-7-10 Allowance of Statutory Exemptions; Property No Longer Exempt
Status: in_force

The tax assessor shall have the right and authority beginning October 1, 1951, and annually thereafter, to credit any person entitled to a statutory ad valorem exemption that the tax assessor has the authority and right to grant, and who has heretofore claimed such exemption, such statutory exemption, without such person claiming same annually. Any person who shall hereafter become entitled to such statutory exemption shall make a claim to the tax assessor between October 1 and prior to January 1 of any taxable year and, if such claim is allowed, shall not be required to annually thereafter repeat such claim. Any person who has claimed a homestead exemption and is entitled to same shall be annually credited with such exemption, and such homestead exemption shall encompass all additions or extensions made to the homestead structure or structures since the homestead exemption was claimed and shall encompass any additional buildings, being a part of the homestead, erected since the homestead exemption was claimed, any provision of the law to the contrary notwithstanding.

If on October 1 of any year any such exempted property shall have become subject to taxation, it shall be the duty of the person or persons who are liable for the tax on such property to notify the tax assessor between October 1 and prior to January 1 of that tax year that the property is no longer subject to exemption, and the tax assessor shall list the property for taxation. If the tax assessor discovers, at any time, that property so exempted is no longer entitled to exemption and such fact has not been reported to him as required above, he may list such property as an escape in accordance with the procedure pertaining to escaped taxes in this title.
Ala. Code § 40-29-21 — Alabama Code / Title 40 / Chapter 29 / Section 40-29-21
Section 40-29-21 Lien for Taxes - Term
Status: in_force

Unless another date is specifically fixed by law, the lien imposed by Section 40-29-20 shall arise at the time the assessment list, return therefor or the payment thereof, whichever is prior, was due to have been filed with or made to the Department of Revenue, and shall continue until the liability for the amount so assessed (or a judgment against the taxpayer arising out of such liability) is satisfied or becomes unenforceable by reason of lapse of time.
Ala. Code § 40-18-131 — Alabama Code / Title 40 / Chapter 18 / Section 40-18-131
Section 40-18-131 Definitions
Status: reserved

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

For the purposes of this article, the following words have the following meanings, respectively, unless the context clearly indicates otherwise:

(1) RURAL PHYSICIAN. A physician licensed to practice medicine in Alabama who practices and resides in a small or rural community and has admission privileges to a small or rural hospital.

(2) SMALL OR RURAL COMMUNITY. A community in Alabama that has less than 25,000 residents according to the latest decennial census and has a hospital with an emergency room.

(3) SMALL OR RURAL HOSPITAL. An acute care hospital that meets one of the following requirements:

a. Contains less than 105 beds and is located more than 20 miles, under normal travel conditions, from another acute care hospital located in Alabama.

b. Receives Medicare rural reimbursement from the federal government.
Ala. Code § 40-27-4 — Alabama Code / Title 40 / Chapter 27 / Section 40-27-4
Section 40-27-4 Counsel for State Representative
Status: in_force

The counsel, state Department of Revenue, State of Alabama, or an assistant counsel of said department designated by him, shall serve as counsel for the member representing this state on the Multistate Tax Commission.
Ala. Code § 40-18-155 — Alabama Code / Title 40 / Chapter 18 / Section 40-18-155
Section 40-18-155 Alabama Firefighters Annuity and Benefit Fund
Status: in_force

(a) Each Alabama state individual income tax return form for the 2010 tax year and each year thereafter shall contain a designation as follows:

“Alabama Firefighters Annuity and Benefit Fund.

“Check ( ) if you wish to designate $2 or more of your state income tax refund.

“If joint return, check ( ) if spouse wishes to designate $2 or more.”

(b) Each individual taxpayer required to file a state income tax return desiring to contribute to the Alabama Firefighters Annuity and Benefit Fund, may designate, by placing an “X” in the appropriate box on the state income tax form, that such contribution shall be credited to the foundation.

(c) The Department of Revenue shall determine annually the total amount designated pursuant to subsection (b) for the fund and shall deposit such amount, less costs of administration not to exceed three percent of revenue produced, to the fund.

(d) The commissioner of the department is authorized to prescribe and implement such forms, rules, and regulations as shall be necessary to carry out the intent of this section.
Ala. Code § 40-17-290 — Alabama Code / Title 40 / Chapter 17 / Section 40-17-290
Section 40-17-290 Discount Authorized
Status: reserved

Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012.
Ala. Code § 40-9-14.2 — Alabama Code / Title 40 / Chapter 9 / Section 40-9-14.2
Section 40-9-14.2 Airport Authorities
Status: in_force

Notwithstanding any other provision of law, beginning January 1, 2020, all airport authorities established pursuant to Chapter 3 of Title 4 or by local law and contracts entered into by airport authorities on or after January 1, 2020, are exempted from paying any state, county, and municipal sales and use tax.
Ala. Code § 40-23-199 — Alabama Code / Title 40 / Chapter 23 / Section 40-23-199
Section 40-23-199 Amnesty for Certain Uncollected Remote Use Tax
Status: in_force

(a) Subject to the limitations set out in this section, an eligible seller participating in the program shall be granted amnesty for any uncollected remote use tax that may have been due on sales made to purchasers in the state for all periods preceding October 1, 2019.

(1) The amnesty precludes assessment for uncollected simplified sellers use tax together with any penalty or interest for sales made during a period prior to October 1, 2019.

(2) The amnesty provided in this section shall be granted to any eligible seller who applies to participate in the program following acceptance into the program by the department.

(3) Amnesty is not available to an eligible seller with respect to any matter or matters for which the eligible seller has received notice of the commencement of an audit and the audit is not yet finally resolved, including any related administrative and judicial processes.

(4) Amnesty is not available for any simplified sellers use tax already paid or remitted to the state or for taxes collected by the eligible seller.

(5) Amnesty is fully effective, absent the eligible seller’s fraud or intentional misrepresentation of a material fact, as long as the eligible seller continues his or her participation in the program and continues to collect, report, and remit applicable simplified sellers use tax for a period of at least 36 months.

(6) Amnesty is applicable only to simplified sellers use tax due from an eligible seller in his or her capacity as an eligible seller and not to remote use taxes due from a seller in his or her capacity as a buyer.

(b) No class action may be brought against an eligible seller in any court of this state on behalf of customers for an overpayment of simplified sellers use tax collected and remitted on sales made by the eligible seller.
Ala. Code § 40-12-143 — Alabama Code / Title 40 / Chapter 12 / Section 40-12-143
Section 40-12-143 Pistols, Revolvers, Bowie and Dirk Knives, Etc.; Gun and Knife Shows
Status: in_force

Persons dealing in pistols, revolvers, maxim silencers, bowie knives, dirk knives, brass knucks or knucks of like kind, whether principal stock in trade or not shall pay the following license tax: In cities and towns of 35,000 inhabitants and over, $150; and in all other places, $100. The required license amounts shall be paid for each place of business from which sales of such items are made. In addition to any other required licenses, a person may organize and conduct a gun and knife show of no more than seven days, by paying the maximum license tax prescribed in this section, as well as the maximum license taxes provided in Sections 40-12-158 and 40-12-174(d), for each such show. Participants shall not be required to pay the license taxes provided in this section, nor in Section 40-12-158 or 40-12-174 for participating in such shows, provided the organizer has paid the license taxes prescribed in this section prior to the commencement of the event. It shall be the duty of the organizer of such show to determine if each participant is licensed under the sales tax laws of this state as well as the particular county and municipality in which the show is conducted. The organizer shall be responsible for providing a list of participants to the county and municipality in which the gun show is held and for collecting and remitting all state and local sales taxes for any participant not licensed under state or local sales tax laws. In the event the organizer does not provide the information required herein or pay the license taxes prescribed in this section, prior to the commencement of the event, each participant shall be responsible for his or her applicable licenses. The organizer and all participants shall abide by applicable federal, state, and local laws and regulations.
Ala. Code § 40-12-63 — Alabama Code / Title 40 / Chapter 12 / Section 40-12-63
Section 40-12-63 Blueprint Makers
Status: in_force

Each person engaging in the business of making blueprints or developing the same from tracings or drawings for pay shall pay a license tax of $15 for engaging in such business.
Ala. Code § 40-18-32 — Alabama Code / Title 40 / Chapter 18 / Section 40-18-32
Section 40-18-32 Corporate Income Tax - Exemptions
Status: in_force

With the exception of unrelated business taxable income determined in accordance with 26 U.S.C. § 512, the tax imposed by Section 40-18-31 shall not apply to the organizations referred to in 26 U.S.C. § 501(a), and the following entities:

(1) Farmers and other mutual hail, cyclone, or fire insurance companies, mutual ditch or irrigation companies or like organizations of a purely local character, the income of which consists solely of assessments, dues, and fees collected from members for the sole purpose of meeting expenses;

(2) Farmers, fruit growers, or like associations organized and operated as sales agents for the purpose of marketing the products of members and turning back the proceeds of sales, less the necessary selling expenses, on the basis of quantity of produce furnished by them;

(3) Federal land banks and national farm loan associations as provided in 12 U.S.C. § 2055;

(4) All national banks and national banking associations and all corporations engaged in the business of banking and of conducting a financial business employing moneyed capital coming into competition with the business of national banks during and for the periods during which such national banks and corporations are subject to an excise tax imposed by this state on or with respect to their respective incomes;

(5) Building and loan associations, substantially all the business of which is confined to making loans to members and insurance companies upon which the statutes of Alabama impose a tax upon their premium income; and

(6) Counties, municipalities, municipal corporations, political subdivisions of the state, instrumentalities of counties, municipalities, municipal corporations, the State of Alabama, and corporations or associations owned solely by counties, municipalities or the State of Alabama.
Ala. Code § 40-17-220 — Alabama Code / Title 40 / Chapter 17 / Section 40-17-220
Section 40-17-220 Lubricating Oil Excise Tax; Exemptions
Status: in_force

(a) There is hereby levied in addition to all other taxes of every kind now imposed by law an excise tax on lubricating oil of $.04 per gallon, which shall be collected as herein provided.

(b) Every manufacturer, distributor, refiner, retail dealer, storer, or user of lubricating oil shall collect and pay over to the state Department of Revenue an excise tax of $.04 per gallon upon the selling, use or consumption, distributing, storing, or withdrawing from storage in this state for any use of lubricating oil as defined or otherwise referred to in this article, except lubricating oil expressly exempted by the provisions of this article. Provided, that where any excise tax imposed by this section upon the sale, use or consumption, distribution, storage or withdrawal from storage in this state of gasoline or lubricating oil shall have been paid to the state by a manufacturer, distributor, refiner or by any retail dealer, storer, or user, the payments shall be sufficient, the intent being that the tax shall be paid to the state but once.

(c) The following are expressly exempted from the provisions of this article:

(1) Lubricating oil used in aircraft powered by reciprocating engines, or jet or turbine engines;

(2) Lubricating oil used in ships, vessels, barges, railroad locomotives, and other railroad equipment;

(3) Lubricating oil sold to be used for agricultural purposes;

(4) Lubricating oil sold to governing bodies of counties and incorporated municipalities;

(5) Lubricating oil sold to be used in off-road vehicles which presently do not require state licensing; specifically, but not limited to, forklifts and other like devices not for use on the streets and highways of this state;

(6) Lubricating oil sold to city and county boards of education; and

(7) Lubricating oil sold to private and church school systems as defined in Section 16-28-1, and which offer essentially the same curriculum as offered in grades K-12 in the public schools of this state, Alabama Institute for Deaf and Blind, and the Department of Youth Services.

(8) Lubricating oil sold to the United States.
Ala. Code § 40-18-394 — Alabama Code / Title 40 / Chapter 18 / Section 40-18-394
Section 40-18-394 Promotion of Tax Credits for Small Businesses and Independently Owned Business Entities
Status: in_force

By December 31, 2016, the Department of Revenue shall create and implement a program to actively promote to small business owners, tax professionals, and other appropriate parties the tax credits allowed under the Alabama Small Business Jobs Act created by this article, the Full Employment Act of 2011, Article 11 of this chapter, the Heroes for Hire Tax Credit Act of 2012, Article 13 of this chapter, and other tax credits available to small businesses and independently owned business entities.
Ala. Code § 40-10-83 — Alabama Code / Title 40 / Chapter 10 / Section 40-10-83
Section 40-10-83 Effect of Payment by Original Owner or Assignee
Status: in_force

In any action brought related to taxes delinquent on or after January 1, 2020, the interest rate on any amounts awarded pursuant to this section shall be eight percent. In any other action, when the action is against the person for whom the taxes were assessed or the owner of the land at the time of the sale for taxes delinquent before January 1, 2020, his or her heir, devisee, vendee or mortgagee, the court shall, on motion of the defendant made at any time before the trial of the action, ascertain (i) the amount paid by the purchaser at the sale and of the taxes subsequently paid by the purchaser, together with eight percent per annum thereon, subject to the limitations set forth in Section 40-10-122(a); (ii) with respect to property located within an urban renewal or urban redevelopment project area designated pursuant to Chapters 2 or 3 of Title 24, all insurance premiums paid or owed by the purchaser for casualty loss coverage on insurable structures and the value of all permanent improvements made by the purchaser determined in accordance with Section 40-10-122, together with eight percent per annum thereon; (iii) with respect to any property which contains a residential structure at the time of the sale regardless of its location, all insurance premiums paid or owed by the purchaser for casualty loss coverage on the residential structure and the value of all preservation improvements made by the purchaser determined in accordance with Section 40-10-122, together with eight percent per annum thereon, subject to the limitations set forth in Section 40-10-122(a); and (iv) a reasonable attorney’s fee for the plaintiff’s attorney for bringing the action. The court shall also determine the right, if any, of the defendant to recover any excess pursuant to Section 40-10-28 and shall apply a credit and direct the payment of the same as set forth in subsection (b) of Section 40-10-78. Upon such determination the court shall enter judgment for the amount so ascertained in favor of the plaintiff against the defendant, and the judgment shall be a lien on the land sued for. Upon the payment into court of the amount of the judgment and costs, the court shall enter judgment for the defendant for the land, and all title and interest in the land shall by such judgment be divested out of the owner of the tax deed.
Ala. Code § 40-9-20 — Alabama Code / Title 40 / Chapter 9 / Section 40-9-20
Section 40-9-20 Certain Homes Owned by Veterans or Their Widows
Status: in_force

The home of any veteran which is or was acquired by him pursuant to the provisions of Public Law 702, 80th Congress, as heretofore amended (38 U.S.C.A. 701 and Chapter 12), regardless of its value shall be exempt from all ad valorem taxation so long as the same is owned and occupied as a home by such veteran or his unremarried widow.
Ala. Code § 40-2-66 — Alabama Code / Title 40 / Chapter 2 / Section 40-2-66
Section 40-2-66 Employment of Special Counsel
Status: in_force

Whenever any matter is pending before any court affecting the revenue laws of the state and in which the state is an interested party and the interest is very important, the Department of Revenue may, with the approval of the Governor and Attorney General, employ special counsel to represent the interest of the state on the trial thereof; provided, that the Attorney General certifies to the Governor in writing that neither he nor any of his assistants are available for service, and no case pending before a court affecting the revenue laws of the state shall be dismissed by counsel representing the state, whether specially employed counsel or otherwise, except by order of the Department of Revenue.
Ala. Code § 40-4-8 — Alabama Code / Title 40 / Chapter 4 / Section 40-4-8
Section 40-4-8 Duty of County Officials to Furnish Assessor and Collector with Books, Blanks, and Stationery
Status: in_force

It shall be the duty of the county commissions of the several counties in this state to supply the tax assessor, tax collector, and such other tax officials or agents whose duty it is to assess and value property for taxation under this title with all necessary books, stationery, and printed blanks for the proper conduct of their several offices.
Ala. Code § 40-9-31.1 — Alabama Code / Title 40 / Chapter 9 / Section 40-9-31.1
Section 40-9-31.1 Alabama School of Fine Arts Foundation, Inc.; Alabama High School of Mathematics and Science Foundation; Alabama School of Cyber Technology and Engineering Foundation; Alabama School of Healthcare Sciences Foundation
Status: in_force

Notwithstanding any other provision of law, the Alabama School of Fine Arts Foundation, Incorporated, the Alabama High School of Mathematics and Science Foundation, the Alabama School of Cyber Technology and Engineering Foundation, and the Alabama School of Healthcare Sciences Foundation are exempted from paying any state, county, and municipal sales and use taxes.
Ala. Code § 40-7-72 — Alabama Code / Title 40 / Chapter 7 / Section 40-7-72
Section 40-7-72 Additional Appropriations
Status: in_force

There is hereby appropriated to the Department of Revenue to be used in the program of ad valorem tax equalization provided for in this division, and shall be paid over to the Department of Revenue for this purpose, any other law to the contrary notwithstanding, for the fiscal year ending September 30, 1972, $1,000,000, and for the year ending September 30, 1973, $3,000,000, which amounts shall be the first claim against the funds from which appropriated. The funds here appropriated shall be drawn one third from any Alabama Beverage Control Board income otherwise required by law to be distributed to the several counties and two thirds from the tax levied by Section 40-21-58. This division shall in no way change the distribution of the remainder of the funds from which these appropriations are made.

The funds hereby appropriated shall be used by the Department of Revenue to finance the reappraisal program required by this division in any county which for any reason cannot issue the bonds or warrants provided for in Section 40-7-69. Any amount expended by the Department of Revenue on behalf of any county, less the part of the cost to be borne by the state, shall be repaid to the state with interest at the rate of five percent per annum, one tenth of the total for each of 10 successive years beginning with the fiscal year next following the year for which the reappraised values are used as a basis for ad valorem tax assessments. This obligation shall be the first claim against any ad valorem taxes collected in a county for which the funds provided herein are used. The state and each agency of such county shall bear its pro rata share of the costs on the basis of the revenue received from ad valorem taxes. The amounts repaid to the state shall be redistributed to the funds from which appropriated.
Ala. Code § 40-18-481 — Alabama Code / Title 40 / Chapter 18 / Section 40-18-481
Section 40-18-481 (Effective Tax Year January 1, 2023, through December 31, 2027, Unless Extended) State Income Tax Credit for Qualified Volunteer Firefighters or Qualified Members of an Organized Rescue Squad
Status: in_force

(a) For tax years beginning on and after January 1, 2023, and ending December 31, 2027, unless extended by an act of the Legislature, a qualified volunteer firefighter who is a certified volunteer firefighter or a licensed EMT-Basic, or a qualified rescue squad member who is a licensed EMT-Basic, shall be entitled to a state income tax credit in the amount of three hundred dollars ($300) each year if he or she submits proof of training meeting the requirements of subsection (c).

(b) For tax years beginning on and after January 1, 2023, and ending December 31, 2027, unless extended by an act of the Legislature, a qualified volunteer firefighter who is certified as a Firefighter II or a licensed Advanced EMT or EMT-Paramedic, or a qualified rescue squad member who is a licensed Advanced EMT or EMT-Paramedic, shall be entitled to a state income tax credit of six hundred dollars ($600) each year if he or she submits proof of training meeting the requirements of subsection (c).

(c)(1) The member of a volunteer fire department certified by the State Forestry Commission, including a combination fire department, or organized rescue squad claiming an income tax credit under this section shall submit proof of not less than 30 hours of training each year.

(2) In order to qualify as training hours for purposes of this section, the training hours shall be obtained by either of the following:

a. Participation in organized training in a class approved for use in the fire service or emergency medical services in providing service as a firefighter.

b. Participation in organized training in a class approved for use in rescue squad and emergency medical services in providing service as a rescue squad member.

(3) Training hours shall be certified for the purposes of this article if the training hours are approved in advance of the training by the volunteer fire department or the organized rescue squad of which the individual receiving the training is a member.

(d) The Department of Revenue shall do the following:

(1) Provide a standardized format for a certificate to be signed by the qualifying taxpayer and a certifying supervisor to indicate the number of certified training hours and other information required to substantiate the credit being claimed.

(2) Require a taxpayer to provide a copy of the certificate when claiming the tax credit pursuant to this article. Failure to file the required certificate shall result in the automatic denial of the credit.

(e) The Department of Revenue may adopt rules for the implementation and administration of this article.
Ala. Code § 40-14A-2 — Alabama Code / Title 40 / Chapter 14A / Section 40-14A-2
Section 40-14A-2 Operating Rules
Status: in_force

(a) The taxpayer’s net worth shall be determined for purposes of the taxes levied by this chapter in accordance with the accounting principles used in preparing the taxpayer’s financial statements reported to its owners. If the taxpayer’s financial statements are not prepared in accordance with generally accepted accounting principles, then net worth for such purposes shall be determined either on the same basis as it prepares its federal income tax return or as required by the appropriate regulatory agencies having jurisdiction. However, in the case of a taxpayer that is an insurer holding a certificate of authority to conduct an insurance business within the State of Alabama, net worth for such purposes shall be computed on the same basis as its financial statements are prepared in accordance with the requirements of the State of Alabama Insurance Department.

(b) Net worth may be determined from the taxpayer’s financial statements for its determination period if those financial statements reasonably reflect the financial condition of the taxpayer as of the January 1 following the determination period.
Ala. Code § 40-5-4 — Alabama Code / Title 40 / Chapter 5 / Section 40-5-4
Section 40-5-4 Commissions
Status: in_force

(a) Not including taxes on real estate bid in by the state at tax sales and taxes that would be due on property except for the provisions of the presently applicable law exempting homesteads from state taxes, the tax collecting official, in addition to the commissions on assessments pursuant to Section 40-4-2, shall collect commissions from the state and county general funds at the following rates of commission:

(1) Ten percent on the first five thousand dollars ($5,000).

(2) Five percent on the next four thousand dollars ($4,000).

(3) Four percent on the next three thousand dollars ($3,000).

(4) One and one-half percent on the remainder up to fifteen thousand dollars ($15,000).

(5) One percent on the remainder above $15,000.

(b) The tax collecting official, pursuant to Section 40-4-2, shall collect and disburse all commissions on special taxes at a rate of 2 percent for collecting and 2 percent for assessing to the county general fund, unless specifically exempted by law.

(c) In Jefferson County, no fees or commissions shall be allowed for collecting the three-mill county school tax and the three-mill district school tax.
Ala. Code § 40-12-73 — Alabama Code / Title 40 / Chapter 12 / Section 40-12-73
Section 40-12-73 Cigars, Cigarettes, Cheroots, Etc. - Wholesalers
Status: in_force

Each wholesale dealer in cigars, cheroots, stogies, cigarettes, smoking tobacco, chewing tobacco, snuff, or any substitute therefor, either or all, shall pay one privilege license tax to the state of $100 and $5 to each county in which such wholesale dealer does business. The phrase “wholesale dealer” as used in this section shall include persons, firms, corporations, clubs, or associations who shall sell or store or offer to sell any one or more of the articles enumerated herein to retail dealers for the purpose of resale only. The privilege license tax herein levied shall be in addition to the sales tax as provided in Section 40-25-2.
Ala. Code § 40-12-179 — Alabama Code / Title 40 / Chapter 12 / Section 40-12-179
Section 40-12-179 Warehouses and Yards
Status: in_force

Each person operating a warehouse or yard for the storage of goods, wares, or merchandise for hire shall pay an annual license tax to the state of $25; where such warehouseman also acts as a distributing agent and forwards and distributes the goods stored in such warehouse and charges for such service, he shall pay an additional license tax of $100.
Ala. Code § 40-13-53 — Alabama Code / Title 40 / Chapter 13 / Section 40-13-53
Section 40-13-53 Applicability
Status: in_force

(a) The term severed material, as defined in subdivision (9) of Section 40-13-51 shall not include lime or limestone used for agricultural purposes or for pollution control or abatement purposes, nor rock dust used for settling coal dust in underground mines or similar uses, nor any natural minerals used for the purpose of producing portland cement, nor processed sand used in the foundry cores, mold, and linings, nor clay that produces lightweight aggregate, severed materials that are further processed into a finished aggregate or limestone product without being transported on a public road, marble and marble by-products, iron ore, quartzite, coal, oil, and natural gas and the severance of marble and marble by-products, iron ore, quartzite, coal, oil, and natural gas shall not be subject to the provisions of this article.

(b) The tax levied by this article shall apply to all severed material severed from the ground within this state and sold as tangible personal property, regardless of the place of sale or the fact that delivery may be made outside the county, except that no tax shall be due on any such minerals that are sold to a purchaser for use outside the state provided such minerals are not transported on public roads in Alabama. Records relating to minerals purchased for use outside the state, including method of delivery, shall be available for verification and audit purposes to the department and the department shall make the records available to the county commission of the county from which the materials were severed upon request of the county commission.

(c) Notwithstanding the provisions of subsection (b), or any other provisions in this article to the contrary:

(1) Any severed material severed from the earth by an operator or producer and moved from one place to another on the same site, or transported to another site owned by the same operator or producer shall not be considered a severance thereof for purposes of taxation.

(2) Any severed materials or any other kind of material when severed and used for fill by an operator, producer, or any other person, whether from the same construction site, job site, borrow pit, or any site other than a commercial quarry shall be exempt from the severance tax levied by this article.

(3) Chert shall be exempt from the severance tax levied by this article, including any county or municipality owned and operated chert facility.

(4) Severed materials which are sold, delivered, or transferred between separate legal entities are subject to the tax regardless of any common ownership or other affiliation between the producer and the purchaser.

(5) A producer who severs material from the earth and sells the severed material to the first purchaser without the materials being transported on a public road shall be exempt from the payment of the tax on the sale, provided that the materials will later be processed into a finished aggregate or limestone product for resale. In such instance, the tax shall be levied on the finished aggregate or limestone product made from such exempt material and shall be remitted by the first purchaser who shall be subject to the provisions of this chapter. The severance tax shall not apply to severed material that is wasted by any manufacturing process provided the material is not transported on a public road in this state and is not sold to another entity.

(6) The federal government and the State of Alabama, along with their agencies and political subdivisions, including municipalities, counties, and city and county school boards, are sovereign governmental entities. Direct purchases by sovereign governmental entities are not subject to the tax hereunder.

(d) Any severed material which has been severed and on which any county severance tax has accrued prior to October 1, 2004, in the county in which the severance has occurred shall be exempt if such tax has been paid.
Ala. Code § 40-9F-36 — Alabama Code / Title 40 / Chapter 9F / Section 40-9F-36
Section 40-9F-36 Availability of Tax Credits After December 31, 2022
Status: reserved

The tax credits authorized by this article for the substantial rehabilitation of qualified structures shall not be available to owners of qualified structures that submit an application and rehabilitation plan after December 31, 2027. No action or inaction on the part of the Legislature shall reduce or suspend the tax credits authorized by this article in any past or future calendar year with respect to a qualified structure if the owner thereof submits an application and rehabilitation plan with the commission and the commission reserves an allocation for a tax credit on or prior to December 31, 2027, even if the qualified structure is placed into service after December 31, 2027, and shall not affect the owner of a qualified structure if the commission has reserved an allocation for a tax credit on or prior to December 31, 2027. Notwithstanding any other provision of this chapter, any application received by the commission, other than an application for a qualified structure the end use of which is proposed to be a disqualifying use, in active status on the ranking list of the Historic Tax Credit Evaluating Committee or granted a tax allocation reservation prior to May 14, 2021, shall remain on the ranking list or in reservation status and shall receive a tax credit allocation reservation or a tax credit allocation, as the case may be, when additional credits become available, including in any tax year commencing after 2022.
Ala. Code § 40-21-34 — Alabama Code / Title 40 / Chapter 21 / Section 40-21-34
Section 40-21-34 Report of Commission to Assessors; Entries by Assessors
Status: in_force

(a) The Department of Revenue, after having first determined and fixed the true value of any property within this state of individuals, companies, corporations, and associations embraced within and in accordance with the provisions of this chapter, shall annually on or before July 1, or as soon thereafter as practicable, report to the tax assessor of every county and to the proper local authorities of each municipality in this state in which any part of said property is taxable hereunder, giving a general description of the property, the value of such property apportioned to said county and to said municipality, school district, or other district having a special assessment and the name and residence or place of business of the owner and all other necessary particulars.

(b) The assessor must enter in the book of assessments, in addition to the assessment of other real estate or personal property to be assessed as other taxable property owned by private citizens of his county, the property with description and value as reported to him by the Department of Revenue.

(c) The Department of Revenue shall also send to the owner or operator of such property so assessed a copy of its notification to the tax assessor touching assessment.
Ala. Code § 40-9I-4 — Alabama Code / Title 40 / Chapter 9I / Section 40-9I-4
Section 40-9I-4 (Effective June 1, 2026) Application and Implementation of Section 40-9I-2
Status: in_force

Section 40-9I-2 shall apply uniformly to all eligible taxpayers and shall be implemented in a manner that complies with all applicable provisions of the Constitution of Alabama of 2022, as amended.
Ala. Code § 40-9-39 — Alabama Code / Title 40 / Chapter 9 / Section 40-9-39
Section 40-9-39 Food Pantries in Talladega County Which Distribute Food for Charitable Purposes
Status: in_force

(a) For the purposes of this section, a food pantry is a charitable, nonprofit organization which collects, purchases, or otherwise accumulates food and food related items for distribution without any charge for charitable purposes.

(b) A food pantry in Talladega County is exempt from all state, county, and municipal sales and use taxes on the purchase or distribution of food and food related items for charitable purposes provided the food pantry has been granted status as a tax exempt organization under Section 501(c)(3) of the federal Internal Revenue Code and provided it pays no person any salary or expenses for the performance of any duties related to its charitable operations.
Ala. Code § 40-12-274 — Alabama Code / Title 40 / Chapter 12 / Section 40-12-274
Section 40-12-274 Disposition of Additional Fees Collected Pursuant to Section 40-12-274
Status: in_force

The additional fees collected each month by the probate judge, license commissioner or other license issuing official under the provisions of subsections (a), (b), and (c) of Section 40-12-273 shall not be disbursed as provided by Sections 40-12-269 and 40-12-270, but shall be deposited to the General Fund to be used by the Department of Public Safety for the cost of traffic regulation, and the expense of enforcing state traffic and motor vehicle laws.
Ala. Code § 40-29-71 — Alabama Code / Title 40 / Chapter 29 / Section 40-29-71
Section 40-29-71 Automatic Refund
Status: in_force

Where the Department of Revenue determines that a taxpayer is entitled to a refund, the Department of Revenue shall automatically refund to that taxpayer the amount of any excess tax so paid to the State of Alabama; provided, however, that the statute of limitations provisions of the applicable tax law shall apply.
Ala. Code § 40-9-2 — Alabama Code / Title 40 / Chapter 9 / Section 40-9-2
Section 40-9-2 Claim of Exemption of Homestead and Household and Kitchen Furniture in Certain Counties
Status: in_force

Any person who is entitled to a homestead exemption under the provisions of Section 84 of Title 51 of the 1940 Code of Alabama, as amended, and who is also entitled to an exemption of household and kitchen furniture under the provisions of subdivision (11) of Section 40-9-1, shall not be required to claim annually the said personal property exemption. Any such person is authorized to make a claim of said personal property prior to January 1 of any tax year; and if said claim is granted by the tax assessor, it shall be unnecessary to repeat the claim for subsequent tax years so long as such person is entitled to an exemption of such household and kitchen furniture; provided, that such claimed exemption shall not inure to the benefit of the grantee or successor of such person. It is the intent that the grantee or successor is required to make his own claim for such personal property exemption. In the event that any said household and kitchen furniture that has been previously claimed and allowed as exempt shall be or become for any tax year no longer exempt, the person required to pay the tax thereon shall notify the tax assessor prior to January 1 of the tax year in which such property becomes subject to tax of the fact that such property is no longer exempt; and the tax assessor shall thereupon list such property for taxation.

Any household and kitchen furniture that is legally claimed and allowed as exempt under this section or which shall become subject to tax after having been legally claimed and allowed as exempt or which is subject to taxation may be assessed as an escape for a period not exceeding five years and, in addition to all other penalties, fees, charges, taxes and interest allowed by law, shall bear a penalty of 15 percent of the taxes due.

The applicability of the provisions of this section shall be limited to persons who are entitled to a homestead exemption under said Section 84 of Title 51 of the 1940 Code of Alabama, as amended, and who are, in addition to said homestead exemption, entitled to an exemption of household and kitchen furniture under the provisions of subdivision (11) of Section 40-9-1.
Ala. Code § 40-1-24 — Alabama Code / Title 40 / Chapter 1 / Section 40-1-24
Section 40-1-24 Duty of Sheriff in Selling Property Under Execution, Etc
Status: in_force

When any sheriff or other officer shall sell any property under execution or other process, or under any decree, judgment, or order of any court, it shall be his duty to ascertain what taxes are a lien upon such property and, upon a sale thereof, to first apply the proceeds of such sale to the payment of such taxes.
Ala. Code § 40-18-21.1 — Alabama Code / Title 40 / Chapter 18 / Section 40-18-21.1
Section 40-18-21.1 Annual Report of Credits Claimed for Taxes Paid to Foreign Countries
Status: in_force

The Department of Revenue shall report annually to the Legislature the extent to which credits for taxes paid to foreign countries are claimed during the preceding tax year. The report shall be due on the fifth legislative day of each regular session and shall state the number of taxpayers who claim the credits and the total amount of credits claimed during the year.
Ala. Code § 40-7-75 — Alabama Code / Title 40 / Chapter 7 / Section 40-7-75
Section 40-7-75 Reappraisal of Taxable Property in Marshall County
Status: in_force

(a) Pursuant to this division, the Alabama Department of Revenue shall immediately initiate the implementation of a program of reappraisal of all taxable property in Marshall County.

(b) Prior to the completion of the reappraisal provided in subsection (a), the valuations of taxable property in Marshall County for the current taxable year shall be the same as the valuations for the 1995 taxable year.
Ala. Code § 40-18-417.4 — Alabama Code / Title 40 / Chapter 18 / Section 40-18-417.4
Section 40-18-417.4 Scope and Use of Growing Alabama Credits
Status: in_force

(a) A taxpayer is allowed a Growing Alabama Credit to be applied against all of the following:

(1) To offset the income taxes levied in this chapter, or as an estimated tax payment of income taxes.

(2) To offset the state portion of the financial institution excise tax levied in Chapter 16.

(3) To offset the insurance premium tax levied by subsection (a) of Section 27-4A-3.

(4) To offset state license taxes levied by Article 2 of Chapter 21.

(b) In no event shall the Growing Alabama Credit cause a taxpayer’s tax liability to be reduced by more than 50 percent. Unused credits may be carried forward for no more than five years.

(c) Growing Alabama Credits shall be granted to taxpayers using an online system administered by the Department of Revenue. The online system shall allow taxpayers to agree to make a cash contribution to an economic development organization which was approved by the Renewal of Alabama Commission, as provided in Section 40-18-417.3. The online system shall ensure that credits are not granted for contributions to an economic development organization in excess of the amounts approved by the Renewal of Alabama Commission, as provided in Section 40-18-417.3.

(d) The cumulative amount of funding approved pursuant to this section shall not exceed twenty million dollars ($20,000,000) in a calendar year for calendar years ending prior to January 1, 2024, which amount shall increase to twenty-three million dollars ($23,000,000) for the calendar year ending December 31, 2024, twenty-six million dollars ($26,000,000) for the calendar year ending December 31, 2025, twenty-nine million dollars ($29,000,000) for the calendar year ending December 31, 2026, thirty-two million dollars ($32,000,000) for the calendar year ending December 31, 2027, and thirty-five million dollars ($35,000,000) for calendar year ending December 31, 2028.

(e) The Renewal of Alabama Commission shall reserve at least 25 percent of the amounts specified in subsection (d) for projects located in targeted or jumpstart counties as defined in Section 40-18-376.1. In the event applications are not received and credits are not allocated for projects in these areas by the close of the second quarter of the program year, the funds may revert for allocations of other project applications.

(f) To the extent that a Growing Alabama Credit is used by a taxpayer, the taxpayer shall not be allowed any deduction that would have otherwise been allowed for the taxpayer’s contribution. Credits may only be claimed by the donating taxpayer and may not be assigned or transferred to any other taxpayer. For purposes of this section, a donating taxpayer includes a taxpayer who is a shareholder of an Alabama S corporation or a partner or member of a subchapter K entity that made a contribution to an economic development organization which was approved by the Renewal of Alabama Commission.

(g) The Department of Finance shall adopt rules to ensure that the Growing Alabama Credit in no case would reduce the distribution for the Alabama Special Mental Health Trust Fund by using any unencumbered funds.
Ala. Code § 40-9E-1 — Alabama Code / Title 40 / Chapter 9E / Section 40-9E-1
Section 40-9E-1 Definitions
Status: in_force

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

(1) BASE YEAR. The taxable year immediately before the taxable year in which property first becomes qualified property under this chapter.

(2) BASE YEAR VALUE. The value of the property used to determine the assessment on which the property tax on property is imposed for the base year. Base year value does not include any new property that is first assessed in the base year.

(3) ELIGIBLE ASSESSMENT. The difference between the base year value and the actual value as determined by the county tax assessor for the applicable taxable year.

(4) ENHANCED USE LEASE AREA. Any area of a military installation which contains underutilized real or personal property, or both, that is leased by a secretary of a military department to a lessee pursuant to the authority provided in 10 U.S.C. §2667.

(5) LOCAL GOVERNING BODY. The governing body of a county or municipality which proposes to create or has created a tax increment district.

(6) PROJECT COSTS. Any expenditures made or estimated to be made or monetary obligations incurred or estimated to be incurred by a public entity which are listed in a project plan as costs of public works or improvements within a tax increment district, plus any costs incidental thereto, diminished by any special assessments received or reasonably expected to be received by the public entity in connection with the implementation of the project plan. Project costs include, but are not limited to the following:

a. Capital costs, including the costs of the construction of public works or improvements, new buildings, structures, and fixtures, the demolition, alteration, remodeling, repair, or reconstruction of existing buildings, structures, and fixtures, the acquisition of equipment, the acquisition, clearing, and grading of land, and the acquisition of interests in land.

b. Financing costs, including all interest paid to holders of tax increment obligations during the period of implementation of the project plan, the costs of any form of credit enhancement, printing and trustee costs, and any premium paid in excess of the principal amount thereof because of the redemption of such obligations prior to maturity.

c. Real property assembly costs, meaning any deficit resulting from the sale or lease as lessor by the public entity of real or personal property within a tax increment district for consideration which is less than its cost to the public entity.

d. Professional service costs, including those costs incurred for architectural, planning, engineering, fiscal, underwriting, and legal advice and services.

e. Imputed administrative costs, including reasonable charges for the time spent by officers and employees of the public entity in connection with the implementation of a project plan.

f. Relocation costs, including those relocation payments made following condemnation under Chapter 1A of Title 18.

g. Organizational costs, including the costs of conducting environmental impact and other studies and the costs of informing the public with respect to the creation of tax increment districts and the implementation of project plans.

h. The amount of any contributions made in connection with the implementation of the project plan that are within limits prescribed by law.

i. Payments made, at the discretion of the local governing body, which are to be necessary or convenient to the creation of tax increment districts or the implementation of project plans.

j. For purposes of any tax increment district in which not less than 50 percent, by area, of the real property within the tax increment district is an enhanced use lease area, project costs shall also include all costs described in this subdivision which are expended within three years immediately preceding the date of the creation of such tax increment district.

(7) PROJECT PLAN. The properly approved plan for the development or redevelopment of a tax increment district, including all properly approved amendments thereto.

(8) PUBLIC ENTITY. Any municipality or county in the state.

(9) QUALIFIED PROPERTY. Real property that is located in a tax increment district in which not less than 50 percent, by area, of the real property within the tax increment district is an enhanced use lease area.

(10) STATE PROPERTY TAX INCREMENT. The state property taxes attributable to the eligible assessment of qualified property.

(11) TAX INCREMENT DISTRICT. A contiguous geographic area within the boundaries of a public entity defined and created by resolution of the local governing body.

(12) TAX INCREMENT OBLIGATIONS. Bonds, warrants, notes, or other evidences of indebtedness issued by a public entity to fund all or any project costs.
Ala. Code § 40-17-174 — Alabama Code / Title 40 / Chapter 17 / Section 40-17-174
Section 40-17-174 Wholesale Oil License Fee; Import License Fee; Exemption
Status: in_force

(a) Each person, firm, corporation, or agency selling diesel fuel, other than transmix, across the rack at a terminal within this state shall pay to the Department of Revenue for the use of the state, within two weeks from the beginning of the fiscal year, a wholesale oil license fee equal to three-fourths of one cent per gallon for each gallon of diesel fuel so sold during the preceding fiscal year, including all diesel fuel whether manufactured or imported into the state prior to the sale. Exempted from this fee shall be diesel fuel exported from this state for which proof of export is available in the form of a terminal issued shipping document.

(b) Each importer of diesel fuel, other than transmix, into this state, other than by a bulk transfer, for delivery to a destination in this state shall pay to the Department of Revenue for the use of the state within two weeks from the beginning of the fiscal year, an import license fee equal to three-fourths of one cent per gallon for each gallon of diesel fuel imported during the preceding fiscal year; excluding any gallons for which a permissive supplier collected the fee from the importer, in accordance with subsection (c).

(c) A permissive supplier shall collect the import license fee imposed by subsection (b) from the person who purchases the diesel fuel, other than transmix, for import into this state. The permissive supplier shall remit the fee within two weeks from the beginning of the fiscal year, for each gallon of diesel fuel sold during the preceding fiscal year.

(d) The payment to the Department of Revenue shall be accompanied by a sworn statement verified by the person having knowledge of the facts showing the number of gallons of diesel fuel sold or imported into the state during the preceding fiscal year. No county license shall be charged under this section.

(e) The sale of biodiesel fuel to a licensed supplier when delivered to a terminal shall be exempted from the wholesale oil license fee imposed under this section.
Ala. Code § 40-21-120 — Alabama Code / Title 40 / Chapter 21 / Section 40-21-120
Section 40-21-120 Definitions
Status: in_force

As used in this article, the following words and phrases shall have the following meanings respectively ascribed to them unless the context clearly indicates otherwise:

(1)a. CUSTOMER. The person or entity that contracts with the home service provider for mobile telecommunications service or, for the purposes of determining the place of primary use, if the end user of the mobile telecommunications service is not the contracting party, the end user of the mobile telecommunications service. The term does not include a reseller of mobile telecommunications service or a serving carrier under an arrangement to serve the customer outside the home service provider’s licensed service area.

b. HOME SERVICE PROVIDER. The facilities-based carrier or reseller with which the customer contracts for the provision of mobile telecommunications service.

c. LICENSED SERVICE AREA. The geographic area in which the home service provider is authorized by law or contract to provide mobile telecommunications service.

d. MOBILE TELECOMMUNICATIONS SERVICE. Commercial mobile radio service, as defined in Section 20.3 of Title 47 of the Code of Federal Regulations as in effect on June 1, 1999.

e. MONTHLY CHARGES. The monthly recurring access charges and local airtime charges only. However, effective for customer bills dated on or after February 1, 2002, monthly charges shall be the monthly recurring access charges and all airtime charges, regardless of when the services being billed were provided.

f. PLACE OF PRIMARY USE. The street address representative of where the customer’s use of the mobile telecommunications service primarily occurs, which must be the residential street address or the primary business street address of the customer and within the licensed service area of the home service provider.

g. RESELLER. A provider who purchases telecommunications services from another telecommunications service provider and then resells, uses as a component part of, or integrates the purchased services into a mobile telecommunications service. This term does not include a serving carrier with which a home service provider arranges for the services to its customers outside the home service provider’s licensed service area.

h. SERVING CARRIER. A facilities-based carrier providing mobile telecommunications service to a customer outside a home service provider’s or reseller’s licensed service area.

i. TAXING JURISDICTION. This state or any political subdivision within this state, including those operating under a home rule charter, with the authority to impose a tax, charge, or fee.

(2) Mobile telecommunications service and providers are not included in and are excluded from the coverage and application of, and are not subject to, the provisions of Title 37, and the levy of taxes and assessment of property under Articles 1 to 4, inclusive, of Chapter 21 of this title.
Ala. Code § 40-12-423 — Alabama Code / Title 40 / Chapter 12 / Section 40-12-423
Section 40-12-423 License Plates from Dismantled Vehicles to Be Forwarded to Department of Revenue
Status: reserved

Repealed by Act 2015-70 effective April 21, 2015.
Ala. Code § 40-22-6 — Alabama Code / Title 40 / Chapter 22 / Section 40-22-6
Section 40-22-6 Tax Upon Recording Transfer of Instrument Recorded by Exempt Institution - Generally
Status: in_force

If any mortgage, deed of trust, contract of conditional sale, or other instrument of like character heretofore or hereafter filed for record in any probate office of this state which was or shall be given to secure the payment of any debt incurred to a corporation, organization, or institution now or hereafter exempt by law from the payment of the recording privilege tax imposed by Section 40-22-2 and upon which such recording privilege tax has not been previously paid has been heretofore or be hereafter transferred to a person, corporation, organization, or institution not exempt from payment of such tax and such transfer is presented for record within this state, such transfer shall be received for record upon payment of the privilege tax imposed by said section upon the then unpaid balance of the secured debt and the recording fees of the probate judge.
Ala. Code § 40-1-18 — Alabama Code / Title 40 / Chapter 1 / Section 40-1-18
Section 40-1-18 Falsely Returning List of Taxpayer as Sworn To
Status: in_force

Any taxes assessor or deputy tax assessor who returns the tax list of any taxpayer as having been sworn to by such taxpayer, when in fact it was not sworn to, is guilty of a misdemeanor.
Ala. Code § 40-12-70 — Alabama Code / Title 40 / Chapter 12 / Section 40-12-70
Section 40-12-70 Cereal Beverages, Carbonated or Other Soft Drinks - Wholesalers
Status: in_force

Each person engaged in the business of selling at wholesale nonalcoholic, carbonated, or other soft drinks shall pay an annual license tax of $50; provided, that bottlers who have taken out the bottle license for operating plants in this state shall not be liable under this section, nor shall such bottlers be liable for any county or state license under Section 40-12-174, nor as transient vendors or dealers or peddlers.
Ala. Code § 40-12-267 — Alabama Code / Title 40 / Chapter 12 / Section 40-12-267
Section 40-12-267 Date Licenses Become Due and Delinquent
Status: reserved

Repealed by Act 2013-398, §4, effective May 23, 2013.
Ala. Code § 40-12-269 — Alabama Code / Title 40 / Chapter 12 / Section 40-12-269
Section 40-12-269 Remittance of Moneys and Certification of Lists of Motor Vehicles by Probate Judge
Status: in_force

(a) On or before the twentieth day of each month, the probate judge must disburse all money received by him during the then preceding month in respect of motor vehicle licenses and registration fees as follows:

(1) The probate judge shall retain, as compensation for collecting all such money, two and one-half percent of all moneys so collected, except that portion of the said moneys that constitutes additional amounts paid under the schedule of additional amounts set forth in subsection (b) of Section 40-12-248; but no such compensation shall be allowed with respect to any money not remitted pursuant to subdivisions (2) and (3) of this subsection at the time when such remittances are provided in this section to be made;

(2) There shall be remitted to the State Treasurer five percent of all moneys so collected except that portion of the said moneys that constitutes additional amounts paid under the schedule of additional amounts set forth in subsection (b) of Section 40-12-248; and

(3) The residue of the money so collected shall be remitted as provided in Section 40-12-270; provided, that the probate judge shall have an additional period of 10 days within which to make remittances of amounts collected by him during the months of October, November and December and remittances with respect to collections during any of those months shall be made on or prior to the thirtieth day of the then next succeeding month.

(b) At the time that each monthly remittance is made as herein provided, the probate judge shall forward to the Comptroller and to the Department of Revenue each a certified list of all motor vehicle licenses issued by the probate judge during the then preceding month, stating therein the amount collected for each license tag, the number of the tag, the motor number of the vehicle, or vehicle identification number, in lieu of the motor number, the serial number of the vehicle, the name and address of its owner, and the date of the issuance of said tag; provided, that the Governor may, by executive order, direct that such list be forwarded to the state Department of Public Safety instead of the state Department of Revenue, thus placing the responsibility for the maintenance of the records of motor vehicle registration on the state Department of Public Safety whenever such action is necessary to enable the state to receive federal funds or federal grants under the National Highway Safety Act or any other federal program; provided further, that in all counties having over 600,000 population according to the last or any subsequent federal census the date of the issuance of the tag shall not be included in the certified list of all motor vehicle licenses issued. If no such licenses shall have been issued during any month by the probate judge, he shall report that fact to the said Comptroller and to the said department on or prior to the tenth day of the then next succeeding month.

(c) If any probate judge fails to comply with the provisions of this section within five days after the date on which he is required to make any report or remittance hereunder, the Comptroller shall forthwith report such failure to the Governor, who shall cite such probate judge to show cause why he has not made report of the list of motor vehicle licenses and paid over the amount collected by him as required by law, and if such probate judge fails to show sufficient cause for such failure, the Governor shall direct the Attorney General to institute impeachment proceedings against him before the Supreme Court.
Ala. Code § 40-18-556 — Alabama Code / Title 40 / Chapter 18 / Section 40-18-556
Section 40-18-556 Annual Report
Status: in_force

Annually, the board and the department shall jointly prepare a report that, at a minimum, includes all qualified donations reported by eligible rural hospitals and all tax credits claimed and approved pursuant to this article for the preceding tax year. This report shall be provided to the Legislature by the fifth day of the next regular session.
Ala. Code § 40-10-13 — Alabama Code / Title 40 / Chapter 10 / Section 40-10-13
Section 40-10-13 Confirmation of Sale
Status: in_force

Within 10 days after such sale the tax collector shall make report of each sale to the probate court and praying confirmation thereof. Such report shall lie over for a period of five days for exceptions or objections thereto. If upon the expiration of five days no objections have been filed, or if in the opinion of the court they are insufficient, and it appearing to the court that the tax collector sold such real estate in accordance with the law, and the decree of court ordering such sale, the court shall make and enter an order confirming said sale, which shall be entered on the same book or docket as the original decree of sale, and ordering the tax collector to issue proper certificates of purchase to the various purchasers, including the state.
Ala. Code § 40-29B-9 — Alabama Code / Title 40 / Chapter 29B / Section 40-29B-9
Section 40-29B-9 Distribution of Proceeds
Status: in_force

(a) The department shall retain an amount not to exceed two hundred fifty thousand dollars ($250,000) for advertising, programming, and other amnesty related expenses from monies collected from taxes paid pursuant to this chapter. The amount is hereby appropriated to the department and shall be in addition to any and all other funds appropriated for the fiscal year beginning October 1, 2017.

(b) After satisfaction of the requirements of subsection (a), all remaining monies collected pursuant to this chapter shall be paid into the State Treasury and placed in the appropriate state funds for the specific tax collected pursuant to state law.
Ala. Code § 40-18-460 — Alabama Code / Title 40 / Chapter 18 / Section 40-18-460
Section 40-18-460 Exclusion of Cares Act Relief Benefits, Etc., from Alabama Individual Income Taxation and Deductions
Status: in_force

(a) Any tax credits or advance refund amounts received as a result of the federal Coronavirus Aid, Relief, and Economic Security Act, as provided in 26 U.S.C. § 6428, or as a result of Section 272 of the COVID-related Tax Relief Act of 2020 (RELIEF Act), Pub. L. 116-260, as provided in 26 U.S.C. § 6428A, or as a result of other similar COVID-related relief measures for individuals enacted by the United States Congress, as applicable to the 2021 tax year, shall be excluded from Alabama individual income taxation.

(b) Any tax credits or advance refund amounts received as a result of the federal Coronavirus Aid, Relief, and Economic Security Act, as provided in 26 U.S.C. § 6428, or as a result of Section 272 of the RELIEF Act, Pub. L. 116-260, as provided in 26 U.S.C. § 6428A, or as a result of other similar COVID-related relief measures for individuals enacted by the United States Congress shall also be excluded from any and all calculations in determining a taxpayer’s federal income tax deduction pursuant to Section 40-18-15.

(c) Principal or interest payments incurred by an employer on any qualified education loan that is excluded from an employee’s federal gross income pursuant to 26 U.S.C. § 127(c)(1)(B), under the provisions of Section 2206(a) of the Coronavirus Aid, Relief, and Economic Security Act, as amended by Section 120 of the Taxpayer Certainty and Disaster Relief Tax Act of 2020, Pub. L. 116-260, shall be excluded from the gross income of the employee for income taxes imposed by this chapter to the same extent as the amount is excluded from the federal gross income.

(d) Any amount received from a Qualified Emergency Federal Aid Grant shall be excluded from the gross income of the grant recipient for income taxes imposed by this chapter to the same extent as the amount is excluded from the federal gross income under Section 277 of the RELIEF Act.

(e) Any Alabama taxpayer subject to the tax imposed by Chapter 16 or this chapter shall be exempt from recognizing as income any amount received from the state Coronavirus Relief Fund provided by the United States Congress to the State of Alabama from the Coronavirus Aid, Relief, and Economic Security Act.

(f) Any qualifying disaster relief payment received by an Alabama taxpayer which would be excluded from federal income taxation pursuant to 26 U.S.C. § 139 as a result of the Presidential Proclamation on Declaring a National Emergency Concerning the Novel Coronavirus Disease (COVID-19) Outbreak shall be excluded from the gross income of the taxpayer for income taxes imposed by this chapter to the same extent as the amount is excluded from federal gross income.

(g) This section applies to tax years ending after March 27, 2020.
Ala. Code § 40-20-20 — Alabama Code / Title 40 / Chapter 20 / Section 40-20-20
Section 40-20-20 Definitions
Status: in_force

In addition to the definitions contained in Section 40-20-1, which shall apply for purposes of this article, except to the extent there is a conflict with the definitions contained herein, the following definitions shall apply for the purposes of this article.

(1) Gross Proceeds. The gross proceeds for a month shall be the sum of the month’s market proceeds and non-market proceeds. No adjustments or deductions may be taken from the market proceeds or the non-market proceeds in computing gross proceeds.

(2) Market Proceeds. The market proceeds for a month shall be the sum of the amounts due under all market sales transactions during the month. The amount due under each market sales transaction shall be determined by multiplying the unit sales price by the volume of severed oil or gas sold in each transaction.

(3) Market Sales Transaction. An agreement or contract for the sale of offshore production produced from depths greater than 8,000 feet below mean sea level that has been entered into by or on behalf of a producer or its related party and an unrelated party, regardless of the place of sale, regardless of any interim sales to parties that are not unrelated, and regardless of any processing, treating, or transportation done prior to the point of sale.

(4) Non-Market Proceeds. The non-market proceeds for a month shall be the cash and other consideration that would have been due if all non-market taxable volumes for the month had been sold for the same unit sales price due under the market sales transactions occurring during that month, using weighted averages if two or more market sales transactions occurred during the month; provided, however, that if less than 10% by volume of the total taxable offshore production produced during a month is sold in market sales transactions, then the non-market proceeds shall be deemed to be the cash and other consideration, as reasonably determined by the department, that would have been generated if the non-market taxable volumes had been sold in a market sale transaction, considering the unit sales price for offshore production of like quality if such data is available; otherwise, considering published data from recognized market centers for trading oil and/or gas, in both cases adjusted for location and quality to the point at which the first market sale would likely have occurred. Taxpayers seeking to use the published selling prices in calculating their monthly non-market proceeds may request a determination from the department approving the market center data and the manner of making the calculations. The calculations must be consistent from month to month, except as approved by the department.

(5) Non-Market Taxable Volumes. The non-market taxable volumes for a month shall be the total volumes of offshore production not disposed of pursuant to a market sales transaction, excluding volumes taken in-kind by other producers in accordance with Section 40-20-22(g). The total volumes include all offshore production used or consumed in operations, but do not include natural gas lawfully vented or flared in connection with the production, treatment, or processing of oil or gas in the State of Alabama, or natural gas lawfully injected into the earth for the purpose of lifting oil or gas in the State of Alabama. Provided, however, that if any gas so injected into the earth is sold for such purposes or injected into underground storage facilities as defined in Section 9-17-150 et seq., then the gas so sold or injected shall be included in the total non-market taxable volumes for the month.

(6) Transportation Charges. The actual cash amount paid to an unrelated party by a producer or seller of severed gas for transporting pipeline quality gas to the point of a market sales transaction. Transportation charges may include amounts paid to a related party if the related party is a regulated entity operating an open access natural gas pipeline. The transportation charges are limited to the lesser of the actual fees paid or the maximum allowable firm transportation tariff amount approved by the Federal Energy Regulatory Commission, or other appropriate governmental authority.

(7) Unit Sales Price. The total cash or other consideration due for each unit of offshore production, sold under the terms of a market sales transaction, including any and all premiums, bonuses, or other amounts received. If allowable actual transportation charges were paid by the producer or seller for transporting pipeline quality gas to the point of sale, the unit sales price may be adjusted to remove the transportation charge. No other adjustments or deductions may be taken from the actual amounts due in determining the unit sales price.

(8) Unrelated Party. A person or entity with opposing economic interests to the producer or seller of severed oil or gas. No producer’s parent company, subsidiary company, sister company, or other company affiliated through common ownership of greater than 5% or control will be considered an unrelated party. In addition, no producer’s principal owners, management, members of their immediate families, or companies owned or controlled by any of them will be considered unrelated parties.
Ala. Code § 40-18-44 — Alabama Code / Title 40 / Chapter 18 / Section 40-18-44
Section 40-18-44 Installment Method
Status: in_force

Income arising from an installment sale (including the sale by a dealer in personal property) may be reported in accordance with 26 U.S.C. §453, provided that the amendment made to said Section 453 by the Tax Reform Act of 1984 (Pub. L. No. 98-369), adding 26 U.S.C. §453(i), shall not apply. The Department of Revenue shall prescribe regulations relating to the election to report on the installment method or not to report on the installment method.
Ala. Code § 40-12-242.1 — Alabama Code / Title 40 / Chapter 12 / Section 40-12-242.1
Section 40-12-242.1 License Taxes and Registration Fees-Allocation of Proceeds from Certain Taxes and Fees
Status: in_force

The Legislature finds and declares the following regarding the distribution and use of the proceeds from certain annual license taxes and registration fees on vehicles: All proceeds of the annual license taxes and registration fees to be distributed to counties and municipalities pursuant to subsection (f) of Section 40-12-242 shall be allocated in the same manner and used for the same purposes as provided in subdivisions (2) and (3) of subsection (c) of Section 40-17-371 and, effective October 1, 2021, shall be distributed by the entity responsible for the distribution of funds under these subdivisions, which shall be the Alabama Department of Revenue.
Ala. Code § 40-12-200 — Alabama Code / Title 40 / Chapter 12 / Section 40-12-200
Section 40-12-200 Delivery of Gasoline from Tank Truck to Motor Vehicle Tank Prohibited; Exception
Status: reserved

Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012.
Ala. Code § 40-12-221 — Alabama Code / Title 40 / Chapter 12 / Section 40-12-221
Section 40-12-221 License Required
Status: in_force

If any person shall engage in or continue in any business for which a privilege tax is imposed by Section 40-12-222 as a condition precedent to engaging or continuing in such business, he shall apply for and obtain from the department a license to engage in and to conduct such business for the current tax year upon the condition that he shall pay the taxes accruing to the state under the provisions of this article; provided, that no license shall be issued under the provisions of this article to any person who has not complied with the provisions of this article, and no provision of this article shall be construed as relieving any person from the payment of any license or privilege tax now or hereafter imposed by law.
Ala. Code § 40-18-444 — Alabama Code / Title 40 / Chapter 18 / Section 40-18-444
Section 40-18-444 (Effective for Tax Returns Due on or After January 1, 2018) Duties of the Department
Status: in_force

(a) For taxable years beginning on or after January 1, 2018, the department, by rule, shall require any income tax return preparer, as defined in this article, to include his or her PTIN on any tax return prepared by the income tax return preparer and filed under this chapter, or any claim for refund of tax imposed by this chapter.

(b) The department shall develop and by rule implement a program using the PTIN as an oversight mechanism to assess returns, to identify high error rates, patterns of suspected fraud, and unsubstantiated basis for tax positions by income tax return preparers.

(c) The department, by rule, shall establish formal and regular communication protocols with the Commissioner of the Internal Revenue Service to share and exchange PTIN information on income tax return preparers who are suspected of fraud, disciplined, or barred from filing tax returns with the department or the Internal Revenue Service. The department, by rule, may establish additional communication protocols with other states to exchange similar enforcement or discipline information.
Ala. Code § 40-12-140 — Alabama Code / Title 40 / Chapter 12 / Section 40-12-140
Section 40-12-140 Photographers and Photograph Galleries
Status: in_force

Every photograph gallery or person engaged in photography, when the business is conducted at a fixed location, shall pay the following license tax: in cities and towns of 75,000 inhabitants and over, $25 for each fixed location; In cities and towns of less than 75,000 and not less than 40,000 inhabitants, $15 for each fixed location; in cities and towns of less than 40,000 and not less than 7,000 inhabitants, $10 for each fixed location; in cities and towns of less than 7,000 and in all other places whether incorporated or not, $5 for each fixed location. The payment of such license tax shall authorize the doing of business only in and throughout the county where paid. If the licensee does business in any other county or counties, he shall pay an annual license tax of $5 for each photographer in each additional county in which he does business. Each transient or each traveling photographer having no fixed place of business in the state shall pay a license tax of $10 per annum in each county where he does business.
Ala. Code § 40-12-241 — Alabama Code / Title 40 / Chapter 12 / Section 40-12-241
Section 40-12-241 Station Wagons, Jeeps, Etc., Classified as Passenger Automobiles
Status: in_force

Station wagons, jeeps, and similar motor vehicles which are kept for private use and are designed primarily for the transportation of passengers shall be taxed, rated, and classified on the same basis as other passenger automobiles kept for private use of the same size or weight; and, where used in any statute, rule, regulation, or order, the term “passenger automobile” or “passenger motor vehicle” shall include station wagons, jeeps, and similar vehicles which are kept for private use as passenger cars, unless a contrary meaning is obvious.
Ala. Code § 40-17-342 — Alabama Code / Title 40 / Chapter 17 / Section 40-17-342
Section 40-17-342 Requirements for Returns
Status: in_force

Every return required to be filed under this article shall be on forms and by means prescribed by the commissioner and furnished by the department and shall contain any information the department considers necessary for the enforcement of this article
Ala. Code § 40-18-150 — Alabama Code / Title 40 / Chapter 18 / Section 40-18-150
Section 40-18-150 Foster Care Trust Fund - Contribution Designation
Status: reserved

Repealed by Act 2006-503, p. 1145, §2, effective for tax years beginning after December 31, 2005.
Ala. Code § 40-14-42 — Alabama Code / Title 40 / Chapter 14 / Section 40-14-42
Section 40-14-42 Corporations Merged or Consolidated
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 § 40-23-64 — Alabama Code / Title 40 / Chapter 23 / Section 40-23-64
Section 40-23-64 Agricultural Machinery or Equipment - Enforcement; Application of Administrative Provisions of Article
Status: in_force

Section 40-23-63 shall be enforced by the Commissioner of Revenue and state Department of Revenue in the same way, and subject to the same rules and regulations as the state use tax is enforced as provided in this article; and the administrative and enforcement provisions of this article shall be applicable to the enforcement of Section 40-23-63 to the same extent as in the collection and enforcement of the state use tax.
Ala. Code § 40-12-343 — Alabama Code / Title 40 / Chapter 12 / Section 40-12-343
Section 40-12-343 Municipal License
Status: in_force

Each such person who shall engage in or carry on in his own name 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 any municipality of Alabama, shall be entitled to licenses from such municipality 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 § 40-9-14 — Alabama Code / Title 40 / Chapter 9 / Section 40-9-14
Section 40-9-14 Property Used for Public Purposes
Status: in_force

Lands in the purchase of which any municipality of the state has invested money pursuant to the terms of a lease sale contract or option agreement shall, during the life of such lease sale contract or option agreement, be exempt from ad valorem taxation so long as said lands are being used by such municipalities for park, municipal or other public purpose, or where the same are contracted for and in the possession of such municipalities with the bona fide intention of being so used.
Ala. Code § 40-17-40 — Alabama Code / Title 40 / Chapter 17 / Section 40-17-40
Section 40-17-40 Effect of Acceptance of Money on Recovery of Balance
Status: reserved

Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012.
Ala. Code § 40-12-22 — Alabama Code / Title 40 / Chapter 12 / Section 40-12-22
Section 40-12-22 Disposition of Moneys by Probate Judge
Status: in_force

Within 20 days after the end of each month, the probate judge must remit to the State Treasurer at the expense of the state all money received by him for licenses belonging to the state and pay to the county treasurer all the money received by him for licenses belonging to the county, and within the same time the probate judge shall forward to the Comptroller and to the Department of Revenue each certified list of all licenses issued by him, stating thereon for what business issued, amount collected for each license, from whom collected, and the date of such collection; and, if no licenses have been issued, he shall report that fact; provided, that for the months of October, November, and December of each calendar year, the probate judge shall be granted an additional period of 10 days in which to make the remittances and certification of lists above specified and for such months shall be required to make such remittances and certification of lists within 30 days after the end of each of such months. The probate judge shall be entitled to receive five percent of the amount of money collected for licenses due the state, which he may deduct from his remittance to the State Treasurer, and he shall be entitled to the same amount as compensation for collecting licenses due the county, which amount he may deduct from the payment made by him to the county treasurer, but he shall not be allowed any commission on any money not remitted by him within 20 days from the end of the month, except as otherwise provided herein with reference to the months of October, November, and December of each calendar year, for which months the probate judge shall be entitled to the commissions herein provided if such remittances be made within 30 days after the end of each such months. If the probate judge fails to comply with the provisions of this section within five days after the date on which he is required to make such report and to remit the money collected by him, the Comptroller shall forthwith report the fact to the Governor, who shall cite such probate judge to show why he has not made report of the lists of licenses and paid over the amount collected by him as required by law, and if such probate judge fails to show sufficient cause for such failure, the Governor shall direct the Attorney General to institute impeachment proceedings against him before the Supreme Court.
Ala. Code § 40-9H-4 — Alabama Code / Title 40 / Chapter 9H / Section 40-9H-4
Section 40-9H-4 Ssbci Loan Agreement; Growth Investments
Status: in_force

(a) Within 30 days of certification of a growth fund, the department shall enter into the SSBCI loan agreement with the growth fund and segregate for draws by the growth fund in the SSBCI fund an amount of SSBCI funding equal to the SSBCI loan awarded to such growth fund.

(b) A growth fund, before making a growth investment, shall request from the department a written opinion as to whether the business in which it proposes to invest satisfies the definition of a growth business. The department, not later than 15 business days after the date of receipt of the request, shall notify the growth fund of its determination. If the department fails to notify the growth fund of its determination within 15 business days, the business in which the growth fund proposes to invest shall be considered a growth business. Each request for a written opinion shall be accompanied by a five hundred dollar ($500) opinion fee payable to the department.

(c) At least five business days prior to a growth investment, a growth fund shall make a draw request on the SSBCI loan to the department. The draw on the SSBCI loan shall not exceed 50 percent of the proposed growth investment. At least two business days prior to a growth investment, a growth fund shall notify the department of the date of the closing of the growth investment and the department shall transfer the amount of draw requested from the SSBCI fund to an account designated by the growth fund on the following day. The growth fund shall return the proceeds of the draw if the growth investment is not made within the three business days of receipt of the draw unless the return is waived by the department.
Ala. Code § 40-12-312 — Alabama Code / Title 40 / Chapter 12 / Section 40-12-312
Section 40-12-312 Application for License
Status: in_force

Any person, firm, corporation, association, or copartnership desiring to operate, maintain, open, or establish one or more stores in this state shall apply to the probate judge or license commissioner for a license to do so. The application for a license shall be made on a form which shall be prescribed and furnished by the Department of Revenue and shall set forth the name of the owner, manager, lessee, receiver, or other person desiring such license, the name of the store, the location, including the street number of each store, and such other facts as the Department of Revenue may require. The applicant desiring to operate, maintain, open, or establish such stores shall make a separate application for a license to operate, maintain, open, or establish each store, but the respective stores for which the applicant desires to secure licenses may all be listed on one application blank. Each such application shall be accompanied by an issuance fee of $.50 for each store, to be retained by the probate judge or license commissioner for the issuance of such license, and by the license fee as prescribed in Section 40-12-315.
Ala. Code § 40-17-81 — Alabama Code / Title 40 / Chapter 17 / Section 40-17-81
Section 40-17-81 State Treasurer to Make Allocations and Distributions
Status: reserved

Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012.
Ala. Code § 40-9C-4 — Alabama Code / Title 40 / Chapter 9C / Section 40-9C-4
Section 40-9C-4 Authorization of Abatement
Status: reserved

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

(a) Noneducational ad valorem taxes, construction related noneducation transaction taxes, except those construction related transaction taxes levied for educational purposes or for capital improvements for education, and mortgage and recording taxes may be abated with respect to brownfield development property and security documents and other recordable documents associated therewith as provided in this chapter.

(b) No abatement of noneducational ad valorem taxes may exceed the maximum exemption period of 20 years. No further abatement with respect to the same brownfield development property may be granted unless there is a major addition to the property, in which event abatement may be granted only with respect to the noneducational ad valorem taxes on the major addition by complying with the procedures set forth in this chapter.

(c) An abatement of construction related noneducation transaction taxes shall apply only to tangible personal property and taxable services incorporated into a brownfield development property, the cost of which may be added to capital account with respect to the property, determined without regard to any rule which permits expenditures properly chargeable to capital account to be treated as current expenses. No abatement of construction related noneducation transaction taxes shall extend beyond the date the property is placed in service for federal income tax purposes. No further abatement may be granted for construction related noneducation transaction taxes with respect to the property unless incurred in connection with a major addition, in which event only construction related noneducation transaction taxes that may be added to capital account with respect to the major addition, determined without regard to any rule which permits expenditures properly chargeable to capital account to be treated as current expenses, may be abated by complying with the procedures set forth in this chapter. No construction related state transaction taxes or local construction related transaction taxes levied for educational purposes or capital improvements for education may be abated.

(d) Mortgage and recording taxes with respect to mortgages, deeds, and documents relating to issuing or securing obligations and conveying title into or out of a public authority or county or municipal government with respect to a brownfield development property may be abated by complying with the procedures set forth in this chapter.
Ala. Code § 40-15B-12 — Alabama Code / Title 40 / Chapter 15B / Section 40-15B-12
Section 40-15B-12 Uniformity of Application and Construction
Status: in_force

In applying and construing this uniform act, consideration must be given to the need to promote uniformity of the law with respect to its subject matter among states that enact it.
Ala. Code § 40-17-346 — Alabama Code / Title 40 / Chapter 17 / Section 40-17-346
Section 40-17-346 Monthly Exporter Returns
Status: in_force

(a) A person who is licensed as an exporter shall file monthly returns with the department on forms prescribed and furnished by the department concerning the amount of taxable motor fuel exported from this state.

(b) The report must contain all of the following information with respect to motor fuel other than diesel fuel dyed in accordance with the Internal Revenue Code:

(1) All shipments of taxable motor fuel removed from a terminal in this state as to which the tax imposed by this article previously was paid or accrued for direct delivery outside of this state by the exporter.

(2) All shipments of taxable motor fuel acquired free of this state’s motor fuel tax at a terminal in this state for direct delivery outside of Alabama but as to which the destination state’s motor fuel tax was paid or accrued to the supplier at the time of removal from the terminal.

(3) The gallons delivered to taxing jurisdictions outside this state out of bulk plant storage and whether by transport truck or tank wagon.

(4) The name and federal employer identification number of the person receiving the exported taxable motor fuel from the exporter.

(5) The date of the shipments.

(6) The carrier name and federal employee identification number.

(c) The department in addition may require the reporting of other information it considers reasonably necessary to the enforcement of this article.

(d) The return shall serve as a claim for a refund for tax paid to this state on exported motor fuel.
Ala. Code § 40-10-129 — Alabama Code / Title 40 / Chapter 10 / Section 40-10-129
Section 40-10-129 Deposit of Redemption Money - Lands Bid in by State
Status: in_force

When lands which have been bid in by the state are redeemed, the judge of probate must immediately pay over to the tax collector of the county the entire amount of money received by such judge of probate on such redemption. The tax collector shall pay over to the proper authorities the fees of such officers that accrued in the sale and shall determine the proportionate amounts of the redemption money belonging to the state, including advertising fees, and the amounts of such redemption money belonging to the county and to the school fund and to any municipality and to each holder of a tax lien certificate. The tax collector shall monthly, by the tenth day of the month next after the month in which the redemption was made, pay over such proportions to the proper authorities, respectively, after deducting therefrom the commissions allowed by law to tax collectors for collecting taxes; and he shall certify to the Land Commissioner and to the county treasurer, upon blanks to be furnished by the state Comptroller, a full descriptive statement of all real estate bid in by the state and redeemed, showing separately the amount of state, county, municipal and school taxes and tax lien certificates and penalties and costs embraced in and covered by the redemption so reported. At the end of any month during which no land has been redeemed, the judge of probate shall report that fact to the Land Commissioner and to the tax collector.
Ala. Code § 40-19-17 — Alabama Code / Title 40 / Chapter 19 / Section 40-19-17
Section 40-19-17 Motor Carrier Fund
Status: in_force

All such mileage tax, penalties, fees and amounts collected under this chapter shall be paid into the Treasury within 30 days after their receipt and shall be kept separate and apart from all other funds by the Treasurer in a fund to be known as the Motor Carrier Fund.

The Motor Carrier Fund shall be used as follows:

(1) Such amount of money as shall be appropriated for each fiscal year by the Legislature to the Department of Revenue with which to pay the salaries, the cost of operation and the management of the said department shall be deducted, as a first charge thereon, from the taxes collected under and pursuant to this chapter; provided, that the expenditure of said sum so appropriated shall be budgeted and allotted pursuant to Article 4 of Chapter 4 of Title 41, and limited to the amount appropriated to defray the expenses of operating said department for each fiscal year.

(2) For the payment of all necessary expenses, as approved by the Governor, of the Public Service Commission incurred in the discharge of its duties under Chapter 3 of Title 37; provided, that the amount of expense, including salary, travel, equipment, and all items of cost necessary for the enforcement of the provisions of this chapter shall be limited to the amounts appropriated therefor by the Legislature in the general appropriation bill and shall be budgeted, allotted and expended pursuant to Article 4 of Chapter 4 of Title 41. The remainder of said Motor Carrier Fund shall be paid at the end of each fiscal year, or quarterly as determined by the Governor, into the State Highway Fund, to be used for the maintenance and construction of public highways in the state.
Ala. Code § 40-12-349 — Alabama Code / Title 40 / Chapter 12 / Section 40-12-349
Section 40-12-349 Fraudulently Obtaining License
Status: in_force

Any license issued under the provisions of this division shall be or become null and void and shall afford no protection against a prosecution for doing business without license if the same is fraudulently obtained, or if the business conducted thereunder is not bona fide the business of the veteran licensee, or if the veteran shall at any time conduct his business in such a manner so that he would not be entitled to exemption under the terms of this division.
Ala. Code § 40-12-151 — Alabama Code / Title 40 / Chapter 12 / Section 40-12-151
Section 40-12-151 Restaurants, Cafes, Cafeterias, Etc
Status: in_force

Each restaurant, cafe, cafeteria, lunch counter or public eating house where meals, food or refreshments are furnished or served and charged for shall pay the following license taxes:

(1) In cities of over 40,000 inhabitants: Where the seating capacity does not exceed 10 people, $10; where the seating capacity is over 10 people and does not exceed 20 people, $15; where the seating capacity is over 20 people and not exceeding 35, $30; where the seating capacity is over 35 people, $50.

(2) In cities of 15,000 and not over 40,000 inhabitants: Where the seating capacity does not exceed 10 people, $7.50; where the seating capacity is over 10 people and does not exceed 20 people, $12.50; where the seating capacity is over 20 people and not exceeding 35, $25; where the seating capacity is over 35 people, $35.

(3) In cities or towns of over 5,000 and less than 15,000 inhabitants: Where the seating capacity does not exceed 10 people, $5; where the seating capacity is over 10 people and does not exceed 20 people, $10; where the seating capacity is over 20 people and not exceeding 35, $15; where the seating capacity is over 35 people, $25.

(4) In all other places of 5,000 inhabitants and under, whether incorporated or not: Where the seating capacity does not exceed 10 people, $5; where the seating capacity is over 10 people and does not exceed 20 people, $7.50; where the seating capacity is over 20 people and not exceeding 35, $10; where the seating capacity is over 35 people, $15.

Seating capacity shall be computed as of October 1; provided, that if a restaurant, cafe, cafeteria, lunch counter or other public eating house should increase its seating capacity after paying the license tax as above provided before January 1, next, it shall be liable for additional tax based on the above schedule; should the seating capacity be increased after January 1 and before April 1, it shall be liable for an additional tax based on the acquired number of seats, but shall be taxed only for three fourths of the additional tax; should the seating capacity be increased after April 1, it shall be liable for one half of the additional tax based on the then acquired seating capacity.

The foregoing schedule shall not apply to regular druggists or operators of ice cream parlors paying a soda fountain license and who serve sandwiches, but do not serve meals or lunches, nor to employers operating on their own premises nonprofit restaurants or lunchrooms for the service of meals and lunches to their employees.

Hotels operating two restaurants or dining rooms, in connection with the hotel and under the same ownership or management, shall compute their seating capacity on the combined seats of both restaurants or dining rooms and shall be required to secure only one license.

The provisions hereof shall not apply to restaurants, cafes, cafeterias or lunch counters operated in connection with, by or as a part of any school, college or university.
Ala. Code § 40-18-111 — Alabama Code / Title 40 / Chapter 18 / Section 40-18-111
Section 40-18-111 Income Tax Credit for Storm Shelter Construction
Status: in_force

(a) As used in this article, the following terms have the following meanings:

(1) MANUFACTURED HOME. Any structure built to the Manufactured Home Construction and Safety Standards which displays a red certification label on the exterior of each transportable section.

(2) PRIMARY RESIDENCE. Any manufactured home or single family residence building that is the full-time legal residence of the taxpayer and is used for purposes of the taxpayer’s income tax calculation.

(3) QUALIFIED STORM SHELTER. A storm shelter or safe room to which all of the following apply:

a. The design is capable of withstanding an EF5 tornado.

b. The shelter or room is placed in service as an attachment to the taxpayer’s primary residence, or on the same lot or parcel as the primary residence, and no other qualified storm shelter is attached to the primary residence or on the lot.

c. The shelter or room meets or exceeds the most recent Federal Emergency Management Agency minimum criteria for the design, construction, and operation of residential safe rooms.

d. The shelter or room is built on the site of the taxpayer’s primary residence or is manufactured offsite and installed on the site of the taxpayer’s primary residence.

(4) SINGLE FAMILY RESIDENCE BUILDING. A structure designed according to the International Residential Codes or its predecessor codes.

(b) An Alabama income tax credit is established for eligible taxpayers who incur costs for the construction, acquisition, or installation of a qualified storm shelter at their primary residence in the state. The tax credit shall equal three thousand dollars ($3,000) or 50 percent of the total cost of the construction, acquisition, and installation of the qualified storm shelter at the primary residence, whichever is less. The total costs for purposes of the tax credit calculation under this subsection shall exclude any costs reimbursed or expected to be reimbursed by any other entity including, but not limited to, insurance reimbursements, grants, or other government subsidies or incentives. The tax credit must be applied for and claimed in the tax year in which the taxpayer was issued a tax credit certificate under subsection (f).

(c) The tax credit issued under this article may not decrease a taxpayer’s tax liability to less than zero. If the tax liability of the taxpayer is less than the tax credit issued under this article, the taxpayer may only utilize the amount of the credit that reduces the taxpayer liability to zero. The tax credit is not refundable nor transferable and may not be carried forward. A taxpayer applying for the tax credit shall only apply for the tax credit for the year in which the qualified storm shelter was acquired, constructed, or installed, regardless of the tax liability of the taxpayer.

(d) The Department of Revenue shall grant the tax credit against the state income tax that is due by the taxpayer holding the tax credit certificate issued under subsection (f) in the amount stated on the tax credit certificate, subject to the limitations of subsection (c). The department may audit and reassess any credit improperly obtained by the taxpayer, in accordance with the Alabama Taxpayers’ Bill of Rights and Uniform Revenue Procedures Act under Chapter 2A.

(e) The tax credit authorized by this article is limited to an aggregate amount for all taxpayers of two million dollars ($2,000,000) annually.

(f) Prior to claiming the income tax credit authorized under subsection (b), the taxpayer shall file an annual informational report in a manner prescribed by the Alabama Emergency Management Agency, which includes information reflecting the costs for construction, acquisition, or installation of the qualified storm shelter at the primary residence, along with additional information as required by the Alabama Emergency Management Agency. Following the receipt of all information required by this subsection, the Alabama Emergency Management Agency shall issue a tax credit certificate to the taxpayer seeking the credit. Tax credit certificates shall be issued on a first come, first served basis until the annual cap provided by subsection (e) is met. In the event the reservations of tax credits equal the total amount available for reservations during the tax year, all eligible taxpayers with applications then awaiting approval or thereafter submitted shall be notified in a manner as prescribed by the Alabama Emergency Management Agency that no additional tax credits shall be granted during that tax year and, notwithstanding any provision of this section to the contrary , shall be allowed to seek a tax credit certificate in the next tax year, subject to the limitations of subsection (c).

(g) The Alabama Emergency Management Agency shall prepare a report detailing the number of qualified storm shelters constructed, acquired, and installed and the amount of tax credits claimed under this article. The information on the report shall be consistent with the information required under Section 40-1-50 and rules adopted by the Department of Revenue. Information provided under this section is exempt from the confidentiality provisions of Section 40-2A-10 and shall be provided by the Alabama Emergency Management Agency to the Legislature in accordance with Section 40-1-50 and rules adopted by the Department of Revenue.

(h) The Alabama Emergency Management Agency may adopt rules to implement and administer this article.

(i) The tax credit allowed under this section shall be effective January 1, 2022, for the 2022 tax year, and shall continue through the 2028 tax year, unless continued by an act of the Legislature.
Ala. Code § 40-26A-17 — Alabama Code / Title 40 / Chapter 26A / Section 40-26A-17
Section 40-26A-17 Appropriation for Administration and Enforcement; Disposition of Proceeds of Tax
Status: in_force

(a) Such amount of money as shall be appropriated for each fiscal year by the Legislature to the Department of Revenue with which to pay the salaries, and the cost of operation and management of said department, pertaining to the administration and enforcement of the provisions of this chapter, shall be deducted, as a first charge thereon, from the taxes collected under the provisions of this chapter; provided, however, that the expenditure of said sum so appropriated shall be budgeted and allotted pursuant to Sections 41-4-80 through 41-4-96, and limited to the amount appropriated to defray the expenses of operating said department for each fiscal year.

(b) After payment of the aforesaid expenses, the balance of the taxes collected under the provisions of this chapter shall be deposited in the State Treasury to the credit of the State General Fund.
Ala. Code § 40-23-37 — Alabama Code / Title 40 / Chapter 23 / Section 40-23-37
Section 40-23-37 Agricultural Machinery and Equipment - Tax Imposed; Rate
Status: in_force

There is hereby levied, in lieu of the state sales tax levied by Section 40-23-2, a privilege or license tax against the person on account of the business activities engaged in and in the amount to be determined by the application of rates against gross sales, or gross receipts, as the case may be as follows:

Upon every person, firm, or corporation engaged or continuing within this state in the business of selling at retail any machine, machinery, vessel, or equipment that is used in planting, cultivating, and harvesting farm products used in the capture, attempted capture, or processing of fish or other seafood by means of commercial fishing by a holder of a commercial license issued pursuant to Chapter 12 of Title 9; or used in connection with the production of agricultural produce or products, livestock or poultry on farms, and the parts of such machines, machinery, vessel, or equipment, attachments and replacements therefor which are made or manufactured for use on or in the operation of such machine, machinery, vessel, or equipment, and which are necessary to and customarily used in the operation of such machine, machinery, vessel, or equipment, an amount equal to one and one-half percent of the gross proceeds of the sale thereof; provided, that the one and one-half percent rate herein prescribed with respect to parts, attachments and replacements shall not apply to any automotive vehicle or trailer designed primarily for public highway use, except farm trailers used primarily in the production and harvesting of agricultural commodities.

Where any used machine, machinery, vessel, or equipment that is used in planting, cultivating and harvesting farm products, or used in connection with the production of agricultural produce or products, livestock, and poultry on farms is taken in trade or in a series of trades as a credit or part payment on a sale of a new or used machine, machinery, vessel, or equipment, the tax levied herein shall be paid on the net difference, that is, the price of the new or used machine, machinery, vessel, or equipment sold, less the credit for the used machine, machinery, vessel, or equipment taken in trade.
Ala. Code § 40-26B-13 — Alabama Code / Title 40 / Chapter 26B / Section 40-26B-13
Section 40-26B-13 Reduction in Supplemental Privilege Tax
Status: reserved

REPEALED IN THE 2016 FIRST SPECIAL SESSION BY ACT 2016-452 EFFECTIVE AUGUST 1, 2016. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT.
Ala. Code § 40-7-49 — Alabama Code / Title 40 / Chapter 7 / Section 40-7-49
Section 40-7-49 Rules and Regulations
Status: in_force

The Department of Revenue is hereby authorized to adopt, promulgate, and enforce reasonable rules and regulations relating to the administration and enforcement of the provisions of this act not in conflict with the specific provisions thereof.
Ala. Code § 40-17-306 — Alabama Code / Title 40 / Chapter 17 / Section 40-17-306
Section 40-17-306 Powers of Commissioner of Revenue
Status: reserved

Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012.
Ala. Code § 40-14A-27 — Alabama Code / Title 40 / Chapter 14A / Section 40-14A-27
Section 40-14A-27 Dissolution, Etc., of Corporations or Limited Liability Entities
Status: in_force

Whenever a corporation or a limited liability entity organized under the laws of this state is dissolved, terminated, liquidated, or otherwise wound-up, by an agreement or notice of the stockholders or owners of the limited liability entity filed in the office of the judge of probate of the county wherein the corporation or limited liability entity was organized, the judge of probate shall at once give notice to the department and Secretary of State of the dissolution event, with the name of the taxpayer and the date of dissolution, termination, liquidation, or other winding-up. When a dissolution of a corporation or limited liability entity organized under the laws of this state takes place by judgment of a court, upon the filing of a complaint under the laws of this state by the creditors, stockholders, the owners of the limited liability entity, or others, the clerk of the court shall at once notify the department and Secretary of State of such dissolution, termination, liquidation, or other winding-up. In any case where petitions are filed in any court by the creditors, stockholders, owners of the limited liability entity, or others for the dissolution, termination, liquidation, or other winding-up of the entity in case of insolvency of the taxpayer, the clerk of the court shall give notice of the civil action to the department so that the department may file a petition in the case in the court for the purpose of collecting any unpaid privilege tax owing by the taxpayer.
Ala. Code § 40-14A-21 — Alabama Code / Title 40 / Chapter 14A / Section 40-14A-21
Section 40-14A-21 Short Title
Status: in_force

This article shall be known and may be cited as the “Alabama Business Privilege Tax Act of 1999.”
Ala. Code § 40-12-100 — Alabama Code / Title 40 / Chapter 12 / Section 40-12-100
Section 40-12-100 Fertilizer Factories
Status: in_force

Each person owning or operating any fertilizer factory shall pay a license tax as follows: In which the capital invested does not exceed $25,000, $50; in which the capital invested exceeds $25,000 and does not exceed $50,000, $100; in which the capital invested exceeds $50,000 and does not exceed $100,000, $200; in which the capital invested exceeds $100,000, $250 for each factory. Each fertilizer mixing plant shall pay a license tax of $15.
Ala. Code § 40-7-73 — Alabama Code / Title 40 / Chapter 7 / Section 40-7-73
Section 40-7-73 Avoidance or Frustration of Provisions or Intent of Article
Status: in_force

Any public official having responsibility in the statewide equalization program who deliberately commits any act or deed to avoid or in any way frustrate the provisions or intent of this article shall be charged with a misdemeanor and shall, if convicted, be subject to a fine of not more than $500 for each such offense.
Ala. Code § 40-23-61 — Alabama Code / Title 40 / Chapter 23 / Section 40-23-61
Section 40-23-61 Property Taxed; Persons Liable
Status: in_force

(a) An excise tax is hereby imposed on the storage, use, or other consumption in this state of tangible personal property, not including, however, materials and supplies bought for use in fulfilling a contract for the painting, repairing, or reconditioning of vessels, barges, ships, other watercraft, and commercial fishing vessels of over five tons load displacement as registered with the U.S. Coast Guard and licensed by the State of Alabama Department of Conservation and Natural Resources, purchased at retail on or after October 1, 1965, for storage, use, or other consumption in this state at the rate of four percent of the sales price of the property or the amount of tax collected by the seller, whichever is greater; provided, however, when the seller follows the Department of Revenue’s suggested use tax brackets and his or her records prove that his or her following the brackets resulted in a net undercollection of tax for the month, he or she may report the tax due or tax collected, whichever is less, except as provided in subsections (b), (c), and (d).

(b) An excise tax is hereby imposed on the storage, use, or other consumption in this state of any machines used in mining, quarrying, compounding, processing, and manufacturing of tangible personal property, purchased at retail on or after October 1, 1965, at the rate of one and one-half percent of the sales price of any such machine or the amount of tax collected by the seller, whichever is greater; provided, however, when the seller follows the Department of Revenue’s suggested use tax brackets and his or her records prove that his or her following the brackets resulted in a net undercollection of tax for the month, he or she may report the tax due or tax collected, whichever is less. The term “machine,” as used in this subsection, shall include machinery that is used for mining, quarrying, compounding, processing, or manufacturing tangible personal property, and the parts of such machines, attachments, and replacements therefor, which are made or manufactured for use on or in the operation of such machines and which are necessary to the operation of such machines, and are customarily so used.

(c)(1) An excise tax is hereby imposed on the storage, use, or other consumption in this state of any automotive vehicle or truck trailer, semitrailer or house trailer, and mobile home set-up materials and supplies, including, but not limited to, steps, blocks, anchoring, cable pipes, and any other materials pertaining thereto, purchased at retail on or after October 1, 1965, for storage, use, or other consumption in this state at the rate of two percent of the sales price of such automotive vehicle, truck trailer, semitrailer or house trailer, and mobile home set-up materials and supplies as specified above, or the amount of tax collected by the seller, whichever is greater; provided, however, when the seller follows the Department of Revenue’s suggested use tax brackets and his or her records prove that his or her following the brackets resulted in a net undercollection of tax for the month, he or she may report the tax due or tax collected, whichever is less. Where any used automotive vehicle or truck trailer, semitrailer, or house trailer is taken in trade, or in a series of trades, as a credit or part payment on the sale of a new or used vehicle, the tax levied herein shall be paid on the net difference, that is, the price of the new or used vehicle sold less the credit for the used vehicle taken in trade.

(2) Of the total two cent ($.02) tax on each dollar of sale provided in this subsection, 58 percent of the total tax generated by this subsection shall be deposited to the credit of the Education Trust Fund and 42 percent of the total tax generated by this subsection shall be deposited to the credit of the State General Fund.

(d) An excise tax is hereby imposed on the storage, use, or other consumption in this state of food as defined in Section 40-23-60, at the rate of three percent of the sales price of such food. On September 1, 2025, the tax rate shall be reduced to two percent.

(e) Every person storing, using, or otherwise consuming in this state tangible personal property purchased at retail shall be liable for the tax imposed by this article, and the liability shall not be extinguished until the tax has been paid to this state; provided, that a receipt from a retailer maintaining a place of business in this state or a retailer authorized by the department, under such rules as it may prescribe, to collect the tax imposed hereby and who shall for the purpose of this article be regarded as a retailer maintaining a place of business in this state, given to the purchaser in accordance with Section 40-23-67, shall be sufficient to relieve the purchaser from further liability for tax to which the receipt may refer.

(f) An excise tax is hereby imposed on the classes of tangible personal property, and at the rates imposed on such classes, specified in subsections (a), (b), (c), and (d) on the storage, use, or other consumption in the performance of a contract in this state of any such tangible personal property, new or used, the tax to be measured by the sales price or the fair and reasonable market value of the tangible personal property when put into use in this state, whichever is less; provided, that the tax imposed by this subsection shall not apply where the taxes imposed by subsection (a), (b), (c), or (d) apply.
Ala. Code § 40-25-8 — Alabama Code / Title 40 / Chapter 25 / Section 40-25-8
Section 40-25-8 Seizure and Destruction of Contraband. (Amended by Act 2026-50)
Status: in_force

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

Any cigarettes, smoking tobacco, heated tobacco products, cigars, stogies, cheroots, chewing tobacco, snuff, or other products taxable under this article found at any point within the State of Alabama, which the cigarettes, smoking tobacco, heated tobacco products, cigars, stogies, cheroots, chewing tobacco, snuff, or other products taxable under this article shall have been within the State of Alabama for a period of two hours, or longer, in possession of any retailer or semijobber not having affixed to the package the stamps as provided in this article, or in the case of products not requiring a stamp to be affixed where purchase invoices do not itemize the applicable tobacco taxes, are declared to be contraband goods and may be seized by the Department of Revenue, or its agents or by any peace officer of the State of Alabama, without a warrant and the goods shall be delivered to the Department of Revenue for destruction. Any of the goods, wares, or merchandise when offered for sale, either at wholesale or retail without the stamps having been first affixed, or in the case of products not requiring a stamp to be affixed where purchase invoices do not itemize the applicable tobacco taxes, shall be subject to confiscation as hereinabove provided. Any untaxed cigarettes, smoking tobacco, heated tobacco products, cigars, stogies, cheroots, chewing tobacco, snuff, or other products taxable under this article found at any location within the State of Alabama, other than the primary location of the permitted wholesaler or jobber, registered semijobber, registered retailer or tobacco products manufacturer who stores tobacco products at a bonded warehouse in this state for resale, are declared to be contraband goods, and those goods may be seized by the Department of Revenue, or its agents or by any peace officer of the State of Alabama, without a warrant and the goods shall be delivered to the Department of Revenue for destruction. Any vehicle, not a common carrier, used for the transportation for the purpose of sale of unstamped articles as hereinabove enumerated shall likewise be subject to confiscation and sale at public auction to the highest bidder after due advertisement and notice to the title owner of the vehicle. The proceeds of sale for any vehicle sold hereunder shall be deposited into the State Treasury by the Department of Revenue to be credited in the same manner as the tax otherwise due on the tobacco products being transported. The cost of confiscation and sale shall be paid out of the proceeds derived from the sale before making remittance to the Treasurer. Should any unstamped tobaccos be found in any vehicle that is engaged in the sale, distribution, or delivery of taxable tobaccos, the same shall be prima facie evidence that it was there for sale.
Ala. Code § 40-9E-2 — Alabama Code / Title 40 / Chapter 9E / Section 40-9E-2
Section 40-9E-2 Abatement of State Property Taxes
Status: in_force

(a) Notwithstanding any other law of this state, qualified property shall be entitled to an abatement of state property taxes provided the conditions of this section are satisfied.

(b) In lieu of paying the state property tax increment on qualified property, any owner of qualified property not exempt from ad valorem taxation must pay the state property tax increment on such qualified property to the public entity that created the tax increment district in which the qualified property is located for each year commencing on the October 1 following the date when property first becomes qualified property under this chapter, and each October 1 thereafter, until the tax increment district in which such qualified property is located is terminated in accordance with Section 11-99-7.

(c) State property tax increments received by the public entity which created the tax increment district in which the qualified property is located shall be used for both of the following:

(1) To pay for project costs.

(2) To repay tax increment obligations issued to fund project costs.
Ala. Code § 40-15-4 — Alabama Code / Title 40 / Chapter 15 / Section 40-15-4
Section 40-15-4 Time of Payment and Filing Return; Extension of Time
Status: in_force

The tax imposed by this chapter shall be paid and the return required by Section 40-15-3 shall be filed on or before nine months after the decedent’s death and shall be paid by the personal representative to the Department of Revenue; provided, that where the Department of Revenue finds that the payment on the due date of any part of the amount due would impose undue hardship upon the estate, the Department of Revenue may extend the time for payment of all or any part, not to exceed 10 years from the original due date. In such case the amount or amounts in respect of which the extension is granted shall be paid on or before the dates thus fixed, unless further extended within said limitation as to time. If the time for payment is extended, there shall be collected, in addition to the tax, interest thereon at the legal rate from the original due date of the tax to the date of payment. The Department of Revenue may, in its discretion, accept such security as it may approve for the deferred payments or may release any part of remainder of the estate from any claim or lien for the payment of the tax.
Ala. Code § 40-22-8 — Alabama Code / Title 40 / Chapter 22 / Section 40-22-8
Section 40-22-8 Tax Upon Recording Transfer of Instrument Recorded by Exempt Institution - Transfers Not Subject to Tax Imposed by Section 40-22-1
Status: in_force

No transfer under Section 40-22-6 hereafter filed for record shall be subject to the recording privilege tax imposed by Section 40-22-1.
Ala. Code § 40-17-43 — Alabama Code / Title 40 / Chapter 17 / Section 40-17-43
Section 40-17-43 Department of Revenue to Prescribe Form of Statements and Reports
Status: reserved

Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012.
Ala. Code § 40-17-38 — Alabama Code / Title 40 / Chapter 17 / Section 40-17-38
Section 40-17-38 Discount Allowed to Distributors, Etc., Licensed Under Section 40-12-194
Status: reserved

Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012.
Ala. Code § 40-15B-1 — Alabama Code / Title 40 / Chapter 15B / Section 40-15B-1
Section 40-15B-1 Short Title
Status: in_force

This chapter may be cited as the Alabama Uniform Estate Tax Apportionment Act.
Ala. Code § 40-3-22 — Alabama Code / Title 40 / Chapter 3 / Section 40-3-22
Section 40-3-22 Failure to Perform Duties Within Specified Time Not Fatal Defect
Status: in_force

The failure of the tax assessor, board of equalization, or the Department of Revenue or its agents to perform any of the duties of assessing and valuing property or hearing objections to assessment valuations, at the time prescribed, or to complete such duties within the time prescribed by this chapter, shall not invalidate any assessment or any act of such tax assessor, board of equalization, or Department of Revenue or its agents made or done after the expiration of such time. The duty of the tax assessor to inspect and examine real property in his county is directory, and failure to do so shall not invalidate assessments and valuations made by the assessor or the board of equalization or the Department of Revenue or its agents.
Ala. Code § 40-17-343 — Alabama Code / Title 40 / Chapter 17 / Section 40-17-343
Section 40-17-343 Deductions from Monthly Return for Payments Not Previously Remitted; Administrative Discount
Status: in_force

(a) The supplier or permissive supplier may deduct from the next monthly return those tax payments that were not remitted for the previous month to the supplier or permissive supplier by any licensed distributor or any licensed importer who removed motor fuel on which the tax is due from the supplier’s or permissive supplier’s terminal. The licensed supplier or permissive supplier is eligible to take this deduction if the licensed supplier or permissive supplier notifies the state within 20 business days after a return is due of any licensed distributor, importer, or exporter who did not pay to the supplier or permissive supplier the tax due this state by the time the supplier or permissive supplier filed the monthly return and if, when a licensed distributor or licensed importer fails to remit the tax to the licensed supplier or permissive supplier, the licensed supplier or permissive supplier is not eligible to take the deduction for any tax payments that accrue after the 20 business day period referenced above for delinquent distributors or importers. The notice shall be transmitted to the state in the form required by the department. If a licensee later pays to a supplier or permissive supplier the tax owed, but the payment occurs after the supplier or permissive supplier has deducted the amount of the tax on a return, the supplier or permissive supplier shall remit the payment to the department with the next monthly return filed subsequent to receipt of the tax.

(b) A supplier or permissive supplier who timely files a return with the payment due may deduct, from the amount of tax payable with the return, an administrative discount of one tenth of one percent of the amount of tax payable to this state, not to exceed two thousand dollars ($2,000) per month.
Ala. Code § 40-12-98 — Alabama Code / Title 40 / Chapter 12 / Section 40-12-98
Section 40-12-98 Embalmers
Status: in_force

Each embalmer shall pay an annual license tax of $10.
Ala. Code § 40-23-100 — Alabama Code / Title 40 / Chapter 23 / Section 40-23-100
Section 40-23-100 Definitions
Status: in_force

As used in this article, unless the context otherwise requires, the following terms shall have the following meanings:

(1) JUDGE OF PROBATE. The judge of probate or other licensing authority in a county.

(2) LICENSING OFFICIAL. The county official required by law to issue licenses for any automotive vehicle, motorboat, truck trailer, trailer, semitrailer, or travel trailer taxed under this article.

(3) MOTOR BOAT. A boat with one or more built-in motors or a boat with an outboard type motor or motors attached thereto by attachments intended to be permanent rather than readily removable and which motor or motors are controlled with remote controls built on or into the hull of the boat.
Ala. Code § 40-18-145 — Alabama Code / Title 40 / Chapter 18 / Section 40-18-145
Section 40-18-145 Alabama Nongame Wildlife Program - Implementation; No Rights of Department of Conservation and Natural Resources
Status: reserved

Repealed by Act 2006-503, p. 1145, §2, effective for tax years beginning after December 31, 2005.
Ala. Code § 40-9A-5 — Alabama Code / Title 40 / Chapter 9A / Section 40-9A-5
Section 40-9A-5 Tax Assessor May Require Government Entities to Provide Information for Use in Ascertaining Accuracy of Information
Status: in_force

A county tax assessor may require any public authority, county, or municipality of the State of Alabama that owns property which must be reported to the assessor under the provisions of Section 40-9A-2 to provide any information in its possession to such assessor for use in ascertaining the completeness and accuracy of the information provided under Section 40-9A-2.
Ala. Code § 40-10-131 — Alabama Code / Title 40 / Chapter 10 / Section 40-10-131
Section 40-10-131 Rents, Issues, and Profits of Redeemed Land
Status: in_force

Neither the purchaser, nor anyone claiming under him, who may have lawfully obtained possession of any real estate purchased at tax sales shall be liable upon the redemption of such real estate to account to the owner for any rents, issues, or profits during such possession, but as to such rents, issues, and profits he shall be held and considered the rightful owner of such real estate unless such owner at the time of the sale was a minor or a person of unsound mind and had no guardian, or his guardian was not lawfully served with notice of the proceedings had in the court of probate for the sale of such real estate, in which event such purchaser or other person in possession shall be liable for rents, issues, and profits, as in other cases; but neither such purchaser nor anyone claiming under him shall have the right to cut standing timber from land so purchased at tax sales, nor shall have the right to remove or destroy any improvements on said property or commit waste until he shall have received a deed for the land from the probate judge, and anyone in possession shall have the right to growing crops planted by him.