Ala. Code § 40-23-50 — Alabama Code / Title 40 / Chapter 23 / Section 40-23-50
Section 40-23-50 Tax Levied; Collection and Enforcement
Status: in_force

(a) There is hereby levied, in addition to all other taxes of every kind now imposed by law, and shall be collected, as herein provided, 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 receipts, as follows:

Upon every person, firm or corporation engaged or continuing within this state in the business of contracting to construct, reconstruct or build any public highway, road, bridge, or street, an amount equal to five percent of the gross receipts derived from performance of such contracts. The term “gross receipts” is herein defined to include only those amounts derived and received by the contractor from the performance of such contracts.

(b) The proceeds of the taxes levied by this section, after deduction of the cost of administration and collection of such taxes, shall be distributed as follows:

(1) Fifteen percent of the residue remaining after deduction of the cost of administration and collection shall be paid into the State Treasury and shall be credited to the Pensions and Security Trust Fund to be used for general welfare purposes, and

(2) Eighty-five percent of the residue remaining after deduction of the cost of administration and collection shall be paid into the State Treasury and shall be credited to the Alabama Special Mental Health Fund to be used for mental health purposes.

(c) The taxes imposed pursuant to this section shall constitute a debt due the state and may be collected by civil action, in addition to all other methods provided by law and in this section. The said taxes, together with interest and penalties with respect thereto, shall constitute and be secured by a lien upon the property of any person from whom said taxes are due or who is required to pay said taxes. All provisions of the revenue laws of this state which apply to the enforcement of liens for license taxes due the state shall apply fully to the collection of the taxes levied herein, and the Department of Revenue shall collect such taxes and enforce this section and shall have and exercise for such collection and enforcement all rights and remedies that this state or the department has for collection of the state sales tax. All provisions of the state sales tax, with respect to definitions, except the definition of “gross receipts” contained therein, payment and assessment of the state sales tax, making of reports and keeping and preserving records with respect thereto, interest after the due date of tax, penalties for failure to pay tax or otherwise complying with the state sales tax statutes, the promulgation of rules and regulations and the administration and enforcement of the state sales tax statutes, which are not inconsistent with the provisions of this section when applied to the tax levied pursuant to subsection (a) of this section, shall apply to the tax levied herein. The Commissioner of Revenue and the state Department of Revenue shall have and exercise the same powers, duties and obligations with respect to the taxes levied herein as are imposed on the commissioner and the department by the state sales tax statutes. All provisions of the state sales tax statutes that are made applicable in this section to the taxes levied herein and to the administration of this section are incorporated herein by reference and made a part hereof as if fully set forth herein; provided, that the provisions of the state sales tax with respect to the collection by the taxpayer of the tax levied therein shall not apply, the taxes levied herein being levied against the person required to pay the tax to the state.

(d) The taxes levied herein shall not apply with respect to contracts made by the contractor with any county or incorporated city or town, except that contracts in which the State of Alabama is a joint party with the city, town or county shall be subject to the tax, nor to that portion of the gross receipts received by the contractor constituting additional amounts paid to the contractor under contractual escalation provisions allowing for an increase in the contract price for escalations in the cost of fuels, materials, and/or labor.
Ala. Code § 40-9-26.1 — Alabama Code / Title 40 / Chapter 9 / Section 40-9-26.1
Section 40-9-26.1 Birmingham Regional Paratransit Consortium, Inc
Status: in_force

The Birmingham Regional Paratransit Consortium, Inc., doing business as ClasTran, is exempted from paying any state, county, and municipal sales and use taxes until September 30, 2024.
Ala. Code § 40-23-108 — Alabama Code / Title 40 / Chapter 23 / Section 40-23-108
Section 40-23-108 Disposition of Funds
Status: in_force

The licensing official shall, after the deduction of the fee as provided in Section 40-23-107, remit the revenue collected hereunder to the Department of Revenue for deposit as follows:

Of the total two cents ($.02) tax on each dollar of sale, 58% of the total tax generated shall be deposited to the credit of the Education Trust Fund; and 42% of the total tax generated shall be deposited to the credit of the State General Fund. Provided, however, of the total of those funds derived from the state sales and use taxes collected on motorboats, 50 percent shall be paid to the State General Fund and 50 percent to the Education Trust Fund.
Ala. Code § 40-18-417 — Alabama Code / Title 40 / Chapter 18 / Section 40-18-417
Section 40-18-417 Short Title
Status: in_force

This article shall be known and may be cited as the Growing Alabama Act.
Ala. Code § 40-12-347 — Alabama Code / Title 40 / Chapter 12 / Section 40-12-347
Section 40-12-347 Proof of Disability
Status: in_force

Proof of disability shall be made by exhibiting a federal government rated disability certificate to an extent of 25 percent or more, or an affidavit from an examining physician of the United States Veteran’s Administration showing that the applicant for license is physically disabled to the extent of at least 25 percent or by the production of a pension certificate issued by the United States Government or by the State of Alabama or by a certificate of the county health officer of the county in which the veteran resides or, if there is no county health officer, a certificate by a reputable physician in the county in which the veteran resides, said physician’s certificate to be attested before some officer authorized to administer oaths.
Ala. Code § 40-15B-6 — Alabama Code / Title 40 / Chapter 15B / Section 40-15B-6
Section 40-15B-6 Insulated Property: Advancement of Tax
Status: in_force

(a) In this section:

(1) “Advanced fraction” means a fraction that has as its numerator the amount of the advanced tax and as its denominator the value of the interests in insulated property to which that tax is attributable.

(2) “Advanced tax” means the aggregate amount of estate tax attributable to interests in insulated property which is required to be advanced by uninsulated holders under subsection (c).

(3) “Insulated property” means property subject to a time-limited interest which is included in the apportionable estate but is unavailable for payment of an estate tax because of impossibility or impracticability.

(4) “Uninsulated holder” means a person who has an interest in uninsulated property.

(5) “Uninsulated property” means property included in the apportionable estate other than insulated property.

(b) If an estate tax is to be advanced pursuant to subsection (c) by persons holding interests in uninsulated property subject to a time-limited interest other than property to which Section 40-15B-7 applies, the tax must be advanced, without further apportionment, from the principal of the uninsulated property.

(c) Subject to Section 40-15B-9(b) and (d), an estate tax attributable to interests in insulated property must be advanced ratably by uninsulated holders. If the value of an interest in uninsulated property is less than the amount of estate taxes otherwise required to be advanced by the holder of that interest, the deficiency must be advanced ratably by the persons holding interests in properties that are excluded from the apportionable estate under Section 40-15B-2(1)(B) as if those interests were in uninsulated property.

(d) A court having jurisdiction to determine the apportionment of an estate tax may require a beneficiary of an interest in insulated property to pay all or part of the estate tax otherwise apportioned to the interest if the court finds that it would be substantially more equitable for that beneficiary to bear the tax liability personally than for that part of the tax to be advanced by uninsulated holders.

(e) When a distribution of insulated property is made, each uninsulated holder may recover from the distributee a ratable portion of the advanced fraction of the property distributed. To the extent that undistributed insulated property ceases to be insulated, each uninsulated holder may recover from the property a ratable portion of the advanced fraction of the total undistributed property.

(f) Upon a distribution of insulated property for which, pursuant to subsection (e), the distributee becomes obligated to make a payment to uninsulated holders, a court may award an uninsulated holder a recordable lien on the distributee’s property to secure the distributee’s obligation to that uninsulated holder.
Ala. Code § 40-2-6 — Alabama Code / Title 40 / Chapter 2 / Section 40-2-6
Section 40-2-6 Oaths of Witnesses
Status: in_force

Oaths of witnesses in any matter under the investigation or consideration of the department may be administered by the commissioner, or by the secretary thereof, or by any chief clerk, field agent, or auditor. Any person swearing falsely to any material matter shall be guilty of perjury and shall be punished as provided by law.
Ala. Code § 40-26B-86 — Alabama Code / Title 40 / Chapter 26B / Section 40-26B-86
Section 40-26B-86 Disproportionate Share Payments
Status: in_force

The Social Security Act provides for additional payments to hospitals qualifying as disproportionate share hospitals under Section 1923(d) of that act. Payments to disproportionate share hospitals shall be made to all hospitals qualifying for disproportionate share hospital payments under Section 1923(d) of that act, in addition to any other payments by Medicaid. Medicaid shall fully expend the allotment to hospitals under Section 1923(f)(3) of the Social Security Act. Medicaid shall not restrict the qualifications for disproportionate share hospital payments to anything less than what the act sets out as disproportionate share hospital qualifications. The disproportionate share hospital payment to each hospital shall be made quarterly during the first month of each quarter for the state fiscal year. Medicaid shall mandate an uncompensated care survey be completed annually and returned to Medicaid by each hospital affected by this article beginning with the state fiscal year ending September 30, 2009, and thereafter for each state fiscal year. The survey shall be conducted in a manner that complies with federal rules related to auditing and reporting of disproportionate share hospital payments, as described in 42 C.F.R. §§447 and 455.
Ala. Code § 40-12-226 — Alabama Code / Title 40 / Chapter 12 / Section 40-12-226
Section 40-12-226 Deposit in State Treasury
Status: in_force

All taxes or other funds received or collected by the department under the provisions of this article shall be deposited in the State Treasury without delay.
Ala. Code § 40-12-120 — Alabama Code / Title 40 / Chapter 12 / Section 40-12-120
Section 40-12-120 Lightning Rods
Status: reserved

Repealed by Act 2015-70 effective April 21, 2015.
Ala. Code § 40-18-5 — Alabama Code / Title 40 / Chapter 18 / Section 40-18-5
Section 40-18-5 Tax on Individuals
Status: in_force

The tax levied and imposed by Section 40-18-2 shall be computed as follows:

(1) For a single person, head of family, or married persons filing separate returns:

a. Two percent of taxable income not in excess of five hundred dollars ($500).

b. Four percent of taxable income in excess of five hundred dollars ($500) and not in excess of three thousand dollars ($3,000).

c. Five percent of taxable income in excess of three thousand dollars ($3,000).

(2) For married persons filing a joint return:

a. Two percent of taxable income not in excess of one thousand dollars ($1,000).

b. Four percent of taxable income in excess of one thousand dollars ($1,000) and not in excess of six thousand dollars ($6,000).

c. Five percent of taxable income in excess of six thousand dollars ($6,000).
Ala. Code § 40-12-85 — Alabama Code / Title 40 / Chapter 12 / Section 40-12-85
Section 40-12-85 Cotton Buyers
Status: reserved

Repealed by Act 2015-70 effective April 21, 2015.
Ala. Code § 40-18-80 — Alabama Code / Title 40 / Chapter 18 / Section 40-18-80
Section 40-18-80 (Effective for Tax Years Beginning After December 31, 2009) Payment of Estimated Tax by Individuals
Status: in_force

(a) Individuals. Individuals shall pay estimated income tax in accordance with 26 U.S.C. § 6654 except:

(1) The provisions of 26 U.S.C. § 6654(d)(2)(C)(iii) and 26 U.S.C. § 6654(f)(2) shall not apply;

(2) Five hundred dollars ($500) shall be substituted for the amount provided for in 26 U.S.C. § 6654(e)(1).

(b) For the purposes of this section:

(1) Section 40-18-2 shall be substituted when 26 U.S.C. § 6654 refers to Chapter 1 and Chapter 2;

(2) Section 40-18-71 shall be substituted when 26 U.S.C. § 6654 refers to Section 31;

(3) Sections 40-18-21(a), 40-18-132, 40-18-136, 40-18-194, 40-18-220, 40-18-243, and 41-23-24 shall be substituted when 26 U.S.C. § 6654 refers to part IV of subchapter A of Chapter 1;

(4) Commissioner shall be substituted when 26 U.S.C. § 6654 refers to Secretary;

(5) The terms alternative minimum taxable income and adjusted self-employment income referred to in 26 U.S.C. § 6654(d)(2)(C)(i) shall be ignored for Alabama purposes.
Ala. Code § 40-23-66 — Alabama Code / Title 40 / Chapter 23 / Section 40-23-66
Section 40-23-66 Retail Sellers to Register and Give Information
Status: in_force

Every seller engaged in making retail sales of tangible personal property for storage, use or other consumption in this state, who: (1) Maintains a place of business; (2) Qualifies to do business; (3) Solicits and receives purchases or orders by agent or salesman; or (4) Distributes catalogs or other advertising matter and by reason thereof receives and accepts orders from residents, within the State of Alabama,

shall register with the department and give the name and address of each agent operating in this state, the location of any and all distribution or sales houses or offices or other places of business in this state, the number of persons in Alabama to whom catalogs are delivered, by mail or otherwise, the number of persons in Alabama from whom orders are received, by mail or otherwise, together with the amount of the purchase price charged and received and such other information as the department may require with respect to matters pertinent to the enforcement of this article; provided, that this section shall not apply to a seller, holding a license obtained pursuant to the provisions of Division 1 of Article 1 of this chapter.
Ala. Code § 40-4-3 — Alabama Code / Title 40 / Chapter 4 / Section 40-4-3
Section 40-4-3 Disposition of Fees of Assessor Paid on Salary Basis
Status: in_force

In all counties where the tax assessor is paid on a salary instead of a fee basis, all fees allowed under the terms of this title shall by said tax collector be paid into the county treasury, or to such officials performing the duties of county treasurer.
Ala. Code § 40-18-19.2 — Alabama Code / Title 40 / Chapter 18 / Section 40-18-19.2
Section 40-18-19.2 Exemption of Certain Death Benefit Payments for Peace Officer or Fireman Killed in Line of Duty
Status: in_force

(a) Effective for the 2006 state income tax year and each year thereafter, any death benefit payments listed in subsection (e) that are paid to the designated beneficiary of a peace officer or fireman killed in the line of duty, as determined by the awarding authority, shall be exempt from any state income tax.

(b) For purposes of this section, the terms peace officer and fireman are defined in the same manner as provided in Section 36-30-1. For purposes of this section, the term awarding authority shall mean an entity or body authorized by law to award any of the death benefit payments listed in subsection (e).

(c) Any determinations made by an awarding authority pursuant to this section shall apply only to death benefit payments made by that awarding authority.

(d)(1) For purposes of this section, the phrase line of duty shall mean arising out of and in the course of that person’s assigned duty, including all normal and special assignments as ordered by his or her superiors or assignments undertaken while acting as a peace officer under rules, directions, or regulations promulgated by the appropriate employing authority, within or outside of normal duty hours.

(2) With respect to firemen, the phrase line of duty shall also include any death occurring while performing assigned duties, or while traveling to or returning from a fire alarm, rescue operation, or any other emergency operation.

(3) With respect to peace officers, the phrase line of duty shall include, but is not limited to, any of the following:

a. While the peace officer was present on or about the premises where his or her duties were being performed or where his or her duties require the officer’s presence as a part of his or her duties at the time of the accident and during the hours of service as a peace officer.

b. While engaged in any training which is mandated to maintain his or her general or specialized assignment as a peace officer.

c. While the peace officer was in conflict, pursuit, or observation of a person or persons suspected or under suspicion of breaking the law, or has broken the law, or is in the process of breaking the law.

d. While the peace officer was defending persons or property.

e. While engaged in performing a law enforcement duty at the direction of his or her supervisor.

(e) This section applies to any death benefit payments received by the designated beneficiary of a peace officer or fireman killed in the line of duty that are paid from the State Treasury pursuant to Section 36-30-2, paid from the Alabama Peace Officers’ Annuity and Benefit Fund pursuant to Section 36-21-72, or paid from any governmental plan that is exempt from federal income taxation pursuant to 26 U.S.C.A. §101(h), as amended.

(f) This section shall not apply with respect to the death of any peace officer or fireman if it is determined by the awarding authority that any of the following occurred or will occur:

(1) The death was caused by the intentional misconduct of the officer or fireman or by the officer’s or fireman’s intention to bring about his or her death.

(2) The officer or fireman was voluntarily intoxicated at the time of death.

(3) The officer or fireman was performing his or her duties in a grossly negligent manner at the time of death.

(4) The payment is to an individual whose actions were a substantial contributing factor to the death of the officer or fireman.
Ala. Code § 40-9-1.1 — Alabama Code / Title 40 / Chapter 9 / Section 40-9-1.1
Section 40-9-1.1 Stringfellow Memorial Hospital
Status: in_force

(a) The board of trustees of the Susie Parker Stringfellow Memorial Hospital established and created under the last will and testament of Susie P. Stringfellow, deceased, and Stringfellow Memorial Hospital Non-Profit Realty Company, a nonprofit corporation, and all real and personal property of said board of trustees or said nonprofit corporation shall be exempt from the payment of any and all state, county and municipal ad valorem taxes.

(b) Any ad valorem taxes which were, are or may be collected subsequent to May 4, 1982, as the result of any assessment against the board of trustees of the Susie Parker Stringfellow Memorial Hospital established and created under the last will and testament of Susie P. Stringfellow, deceased, or Stringfellow Memorial Hospital Non-Profit Realty Company, a nonprofit corporation, or any real or personal property of said board of trustees or said nonprofit corporation, will be remitted to the entity which paid them; and no action or proceeding against said board of trustees or said nonprofit corporation may be instituted after such date by the State of Alabama or any county or municipality thereof or any person acting on behalf of any thereof for the collection or enforcement of any such ad valorem tax.
Ala. Code § 40-18-139 — Alabama Code / Title 40 / Chapter 18 / Section 40-18-139
Section 40-18-139 Reimbursement to Employer
Status: in_force

No tax credit shall be granted pursuant to this article to any employer of an employee participating in a basic skills education program if the employer receives or requires reimbursement or any form of remuneration for any cost of the education.
Ala. Code § 40-18-199 — Alabama Code / Title 40 / Chapter 18 / Section 40-18-199
Section 40-18-199 State Industrial Development Authority Not to Grant Credits Except for Certain Entities
Status: reserved

REPEALED IN THE 2015 REGULAR SESSION BY ACT 2015-27 EFFECTIVE JULY 2, 2015.
Ala. Code § 40-18-110 — Alabama Code / Title 40 / Chapter 18 / Section 40-18-110
Section 40-18-110 Payment of Fee
Status: in_force

(a) The fee charged to the department by the United States Department of the Treasury to intercept a federal income tax refund and forward it to the department to pay any unpaid Alabama tax liability that is eligible to be submitted to the United States Department of the Treasury for collection shall be considered reasonable and shall be paid by the debtor whose federal income tax refund was intercepted.

(b) The fee charged to the department by the United States Department of the Treasury shall be deducted from the debtor’s federal income tax refund by the United States Department of the Treasury and the eligible debt submitted by the department will further reduce the debtor’s federal income tax refund.
Ala. Code § 40-9D-4 — Alabama Code / Title 40 / Chapter 9D / Section 40-9D-4
Section 40-9D-4 Enhancement of Abatements and Capital Credits
Status: in_force

(a) For the entities that qualify under this chapter, an abatement shall be allowed for ad valorem taxes. Such abatement shall follow the provisions and definitions of Chapter 9B of this title with the following exceptions:

(1) The maximum exemption period as provided in subdivision (10) of Section 40-9B-3 shall be 20 years.

(2) This abatement shall apply to real property located at other Alabama project sites built, owned, and operated by the qualifying entity as a component of the qualifying project. Such abatement shall be made pursuant to the provisions of the granting authority where the ancillary property is located.

(3) This abatement shall apply to the qualifying entity’s tangible personal property located at other Alabama project sites if the property is a component of the qualifying project. Such abatement shall be made pursuant to the provisions of the granting authority where the ancillary property is located.

(b) For the entities that qualify under this chapter, an abatement shall be allowed for construction related transaction taxes. Such abatement shall follow the provisions of Chapter 9B of this title.

(c) For the entities that qualify under this chapter, an abatement shall be allowed for taxes related to mortgages and recording taxes with respect to mortgages, deeds and other documents as allowed in the provisions of Chapter 9B of this title.

(d) For the entities that qualify under this chapter, in addition to the allowances found in Section 40-21-83, an exclusion shall be allowed for a 10-year period from the utility taxes contained in subsection (a) of Section 40-21-82 of this title. The beginning date of the aforementioned 10-year period shall commence using the provisos of subdivision (10) of Section 40-9B-3.

(e) For the entities that qualify under this chapter, an enhanced capital credit shall be allowed. This capital credit shall follow the provisions of Article 7, commencing with Section 40-18-190, of Chapter 18, of this title, and shall be allowed as a credit to the tax provided in Chapter 18, with the following exceptions:

(1) The maximum period shall be extended to 30 years;

(2) The maximum amount allowed in any one tax year, within the above extended period, shall not exceed five percent of the capital cost of the qualifying project, such amount to be credited or allowed against the state income tax liability generated by or arising out of the qualifying project in each of the 30 years commencing with the year during which the qualifying project is placed in service and continuing for 29 consecutive years thereafter; and

(3) The total amount utilized over the extended period shall not exceed 100 percent of the capital cost of the project.
Ala. Code § 40-12-302 — Alabama Code / Title 40 / Chapter 12 / Section 40-12-302
Section 40-12-302 Design
Status: in_force

The design of motor vehicle license plates for individuals with disabilities shall be as prescribed by the Commissioner of the Department of Revenue.
Ala. Code § 40-17-355 — Alabama Code / Title 40 / Chapter 17 / Section 40-17-355
Section 40-17-355 Refusal to Permit Inspection
Status: in_force

(a) A person who refuses to permit an inspection or audit authorized by this article is subject to a civil penalty of five thousand dollars ($5,000) in addition to any penalty imposed by other provisions of this article.

(b) A person who refuses, for the purpose of evading tax, to allow an inspection, in addition to being liable for other penalties imposed by this article, is guilty of a felony and upon conviction shall be fined not more than ten thousand dollars ($10,000) or imprisoned not more than three years, or both.
Ala. Code § 40-12-415 — Alabama Code / Title 40 / Chapter 12 / Section 40-12-415
Section 40-12-415 License - Term; Renewal
Status: in_force

Every privilege license issued to an automotive dismantler and parts recycler under this article shall be valid for one fiscal year of the State of Alabama, and shall be renewed on October 1 of each year. Thirty days of grace for obtaining such license shall be allowed without penalty. Thereafter, penalties prescribed by law for delinquent licenses shall be imposed.
Ala. Code § 40-12-127 — Alabama Code / Title 40 / Chapter 12 / Section 40-12-127
Section 40-12-127 Mimeographs, Duplicating Machines, Dictaphones, Etc
Status: in_force

Every person engaged in the business of selling or soliciting orders for the sale or purchase of mimeographs, duplicating machines, dictaphones, teletypes, or other similar machines, and except any person regularly employed by a said agent of or dealer in which said agent of or dealer in has paid the privilege tax or license tax herein provided for, the following annual privilege tax shall be levied and collected: In counties of over 100,000 inhabitants, $30; in counties of over 60,000 inhabitants and not exceeding 100,000 inhabitants, $20; in counties of over 40,000 inhabitants and not exceeding 60,000 inhabitants, $15; and in counties of 40,000 inhabitants and less, $10. Such license shall not authorize such agent or dealer to do business in any other county than that in which the license is issued, but if such agent or dealer shall do business in any other county than that in which he has secured the license above provided, he shall pay an additional license in each such county where he solicits business of one fourth of the above enumerated amounts.
Ala. Code § 40-12-411 — Alabama Code / Title 40 / Chapter 12 / Section 40-12-411
Section 40-12-411 License - Required
Status: in_force

No person, firm, or corporation in this state, unless licensed under this article by the Department of Revenue, shall engage in the business of an automotive dismantler and parts recycler as defined in Section 40-12-410.
Ala. Code § 40-12-68 — Alabama Code / Title 40 / Chapter 12 / Section 40-12-68
Section 40-12-68 Brooms, Brushes, Mops, Etc
Status: in_force

Each person operating a manufactory plant for the making of brooms, brushes, mops, or similar articles shall pay a license tax of $10; provided, that this shall not apply to blind persons. Such license tax shall not apply where not more than three persons are employed for the making of said brooms.
Ala. Code § 40-6A-5 — Alabama Code / Title 40 / Chapter 6A / Section 40-6A-5
Section 40-6A-5 Support Services Provided by Local Governing Bodies; Compensation of Office Personnel; Membership in Merit System
Status: in_force

The governing bodies of each of the counties of this state shall provide the tax assessor, tax collector, revenue commissioner, license commissioner or such other official charged with assessing and collecting ad valorem taxes with such office personnel, clerks, and deputies, and such quarters, books, stationery, furniture, equipment, and other such conveniences and supplies as may be necessary for the proper and efficient conduct of such offices. The compensation of any personnel so provided shall be fixed by said governing body and shall be paid in equal installments out of the general fund of the county. Notwithstanding the Alabama Ethics Act, any employees working in such offices prior to the passage of such act may be continued as employees in such offices by the county governing body. All employees in such offices in counties which operate a merit system for county employees shall automatically become participants in such system.
Ala. Code § 40-1-29 — Alabama Code / Title 40 / Chapter 1 / Section 40-1-29
Section 40-1-29 Form of Notices to Taxpayers
Status: in_force

Whenever and wherever a notice is required by law to be given by the Department of Revenue, the Board of Equalization, the tax assessor or the collector relating to the assessment and collection of taxes, and the method of giving such notice is not prescribed, then such notice shall be given by either first class U.S. mail, or, at the option of the department, certified or registered mail, return receipt demanded, addressed to the last known address of the taxpayer.
Ala. Code § 40-18-202 — Alabama Code / Title 40 / Chapter 18 / Section 40-18-202
Section 40-18-202 Availability of Capital Credits for New Projects After December 31, 1998
Status: reserved

REPEALED IN THE 2015 REGULAR SESSION BY ACT 2015-27 EFFECTIVE JULY 2, 2015.
Ala. Code § 40-18-39.2 — Alabama Code / Title 40 / Chapter 18 / Section 40-18-39.2
Section 40-18-39.2 Extension of Due Date for Taxpayers of Corporate Income Tax, Tax Years Beginning on or After January 1, 2021
Status: in_force

(a)(1) For tax years beginning on or after January 1, 2021, a corporate income taxpayer shall be allowed one month following the due date of the corresponding federal income tax return, including applicable extensions, to file the Alabama corporate income tax return as required by Section 40-18-39.

(2) For tax years beginning on or after January 1, 2020, but prior to January 1, 2021, the department may allow a corporate income taxpayer one additional month following the due date of the corresponding federal income tax return, including applicable extensions, to file the Alabama corporate income tax return, upon request by the taxpayer and approval by the department.

(b) The extension provided in subsection (a) shall not allow a taxpayer to defer payment of a corporate income tax liability beyond the original due date provided in Section 40-18-39.
Ala. Code § 40-5-5 — Alabama Code / Title 40 / Chapter 5 / Section 40-5-5
Section 40-5-5 Disposition of Fees Paid to Collector on a Salary Basis
Status: reserved

REPEALED IN THE 2021 REGULAR SESSION BY ACT 2021-515 EFFECTIVE OCTOBER 1, 2021. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT.
Ala. Code § 40-12-178 — Alabama Code / Title 40 / Chapter 12 / Section 40-12-178
Section 40-12-178 Veterinary Surgery
Status: in_force

Each person practicing veterinary surgery shall pay an annual license tax of $5 to the state, but no license tax shall be paid to the county. No veterinary surgeon shall be required to pay a license tax until he has practiced his profession for two years.
Ala. Code § 40-18-149 — Alabama Code / Title 40 / Chapter 18 / Section 40-18-149
Section 40-18-149 Alabama Indian Affairs Commission - Contribution Designation
Status: reserved

Repealed by Act 2006-503, p. 1145, §2, effective for tax years beginning after December 31, 2005.
Ala. Code § 40-7-64 — Alabama Code / Title 40 / Chapter 7 / Section 40-7-64
Section 40-7-64 Department to Prescribe Procedures, Standards, Forms, Records, and Progress Reports for Counties and to Design Permanent Uniform Record System
Status: in_force

The Department of Revenue shall prescribe for the counties the procedures to be followed, standards to be met, forms to be used, records to be kept and progress reports to be filed. The Department of Revenue shall also design a permanent uniform record system which shall be used by all counties for maintaining records of property ownership and property values.
Ala. Code § 40-12-154 — Alabama Code / Title 40 / Chapter 12 / Section 40-12-154
Section 40-12-154 Sawmills, Heading Mills or Stave Mills
Status: in_force

Each person, firm or corporation engaged in operating a sawmill, heading mill or stave mill shall pay a privilege tax according to capacity as follows: Those having a capacity of 5,000 feet or less per day, $10; those having a capacity of more than 5,000 and not exceeding 10,000 feet per day, $25; those having a capacity of more than 10,000 and not exceeding 25,000 feet per day, $50; those having a capacity of more than 25,000 feet and not exceeding 50,000 feet per day, $100; those having a capacity of more than 50,000 feet per day and not over 100,000, $200; those having a capacity of 100,000 and not over 150,000, $300; those having a capacity of more than 150,000 and not more than 200,000, $400; and those having a capacity of more than 200,000 feet, $500. Only one state license shall be paid by the operator or owner of any sawmill.
Ala. Code § 40-18-77 — Alabama Code / Title 40 / Chapter 18 / Section 40-18-77
Section 40-18-77 Refund to Employer
Status: in_force

(a) Where there has been an overpayment of tax under Section 40-18-71, refund or credit shall be made to the employer only to the extent that the amount of such overpayment was not deducted and withheld under Section 40-18-71 by the employer.

(b) Any refund allowed by this section shall be administered in accordance with the procedures set out in Chapter 2A of this title.
Ala. Code § 40-12-155 — Alabama Code / Title 40 / Chapter 12 / Section 40-12-155
Section 40-12-155 Scientists, Naturopaths, and Chiropodists
Status: in_force

Each scientist, naturopath, or chiropodist practicing his profession shall pay an annual license tax of $10 to the state, but no license tax shall be paid to the county. If such business is conducted as a firm or corporation in which more than one person is engaged, each scientist, naturopath, or chiropodist so engaged shall pay a license tax of $10; provided further, that no scientist, naturopath or chiropodist shall be required to pay a license tax until after he has practiced his profession for two years.
Ala. Code § 40-5-35 — Alabama Code / Title 40 / Chapter 5 / Section 40-5-35
Section 40-5-35 Assessment and Collection of Escaped Taxes - Report to Assessor
Status: reserved

REPEALED IN THE 2021 REGULAR SESSION BY ACT 2021-515 EFFECTIVE OCTOBER 1, 2021.
Ala. Code § 40-17-147 — Alabama Code / Title 40 / Chapter 17 / Section 40-17-147
Section 40-17-147 How Amount of Motor Fuel Used in State Ascertained
Status: in_force

The amount of motor fuel used in the operations of any motor carrier within this state shall be such proportion of the total amount of such motor fuel used in its entire operations within and without this state as the total number of miles traveled within this state bears to the total number of miles traveled within and without this state.
Ala. Code § 40-12-173 — Alabama Code / Title 40 / Chapter 12 / Section 40-12-173
Section 40-12-173 Transient Theatrical and Vaudeville Shows
Status: reserved

Repealed by Act 2015-70 effective April 21, 2015.
Ala. Code § 40-12-374 — Alabama Code / Title 40 / Chapter 12 / Section 40-12-374
Section 40-12-374 Duty of Officials; Form of License; Penalty for Transfer
Status: in_force

It shall be the duty of every official charged with the duty of issuing licenses in this state to issue licenses at the cost herein specified to each veteran coming within the provisions of this division; and such licenses, when issued, shall be marked across the face thereof “War Veteran’s License — Not Transferable.” Any veteran who transfers, assigns or attempts to transfer a war veteran’s license issued under the provisions of this division shall forfeit his rights to all exemptions allowed hereunder.
Ala. Code § 40-17-168.4 — Alabama Code / Title 40 / Chapter 17 / Section 40-17-168.4
Section 40-17-168.4 License Requirement
Status: in_force

Each person engaged in business in this state as a public seller of CNG/LNG or a fleet producer of CNG/LNG shall first obtain a public seller of CNG/LNG or a fleet producer of CNG/LNG license. The application fee for a public seller of CNG/LNG or a fleet producer of CNG/LNG license is fifty dollars ($50). Only one license is necessary for multiple locations; however, the public seller of CNG/LNG or a fleet producer of CNG/LNG must remit a twenty-five dollar ($25) registration fee for each additional location in existence or upon establishing or acquiring a new location.
Ala. Code § 40-10-187 — Alabama Code / Title 40 / Chapter 10 / Section 40-10-187
Section 40-10-187 Tax Lien Certificate
Status: in_force

(a) The tax collecting official, upon receipt of the purchase price, shall make, execute, and deliver a tax lien certificate to each purchaser. The tax lien certificate shall be in a form provided by the Department of Revenue and shall also include a certificate of redemption form as provided in Section 40-10-194.

(b) A tax lien certificate shall evidence the auction or sale or assignment to the holder of the tax lien certificate of the delinquent and unpaid taxes, penalties, interest, fees, and costs set forth therein and represented by the tax lien.

(c) A tax lien certificate shall bear the interest rate per annum as bid on by the purchaser at the tax lien auction or as agreed upon by the purchaser at the tax lien sale, until the tax lien certificate is redeemed as provided pursuant to Section 40-10-193 or Section 40-10-197.

(d) The tax lien certificate shall do all of the following:

(1) Describe the real property on which a tax lien is auctioned or sold as it is described in the tax lien auction list.

(2) Specify the date on which the tax lien was auctioned or sold to the original purchaser.

(3) Specify the year of assessment to which the tax lien relates and the amount for which the tax lien was auctioned or sold to the original purchaser.

(4) Recite the amount of all taxes, penalties, interest, fees, and costs due on the property, which relate to the year of assessment described in subdivision (3), as of the date specified in subdivision (2).

(5) Recite the rate per annum bid on by the purchaser at the tax lien auction or agreed upon at the tax lien sale on the amount described in subdivision (4) from the date specified in subdivision (2).

(e) The purchaser of a tax lien certificate may transfer and assign the certificate to any person, and the transferee of a tax lien certificate may subsequently transfer the certificate to any other person. The transferor of a tax lien certificate shall endorse the certificate and shall swear to the endorsement before a notary public or other officer empowered to administer oaths. The transferee shall present the endorsed tax lien certificate to the tax collecting official who prepared and executed the certificate, or his or her successor, who, for a fee of five dollars ($5), shall acknowledge the transfer on the certificate and shall make note of the transfer on the record of tax lien auctions and sales kept as provided in Section 40-10-188. An assignment and transfer as provided in this subsection shall vest in the assignee all the right and title of the original purchaser.

(f) A security interest in a tax lien certificate may be created and perfected in the manner provided for general intangibles under Title 7. Notice of the security interest shall be given to the tax collecting official pursuant to Section 7-9A-406 and as otherwise required by law.

(g) Within 30 days of a completed tax lien auction or sale, the tax collecting official shall send notice to the property owner for whom the property was assessed informing the property owner that the tax lien has been auctioned or sold. The notice shall include the date of auction or sale and the name of the purchaser and shall be made by first class mail to the address listed in the assessment.
Ala. Code § 40-7-30 — Alabama Code / Title 40 / Chapter 7 / Section 40-7-30
Section 40-7-30 Assessor Notified of Appointment of Fiduciaries
Status: in_force

It shall be the duty of the judges of probate, clerks of the circuit court, or the clerks of other courts of record in this state to notify the tax assessor of each county of the appointment of every administrator, executor, guardian, trustee, accounting officer, or receiver within 30 days after such appointment.
Ala. Code § 40-9-22 — Alabama Code / Title 40 / Chapter 9 / Section 40-9-22
Section 40-9-22 Nuclear Fuel Assemblies
Status: reserved

All nuclear fuel assemblies, together with the nuclear materials contained therein, and all reprocessed, recycled or residual nuclear fuel by-products, fissionable or otherwise used or useful in the production of electricity by persons regularly engaged in furnishing electricity to any person or persons shall be exempt from state, county and municipal taxes, excises, licenses, fees or other charges of any nature whatsoever. Nuclear fuel assemblies as used herein shall not include permanently installed equipment or structures.

It is the intention of the Legislature of Alabama that the exemptions herein provided shall not be repealed or otherwise diminished unless the statute effecting such repeal shall make specific reference to this section and shall clearly demonstrate a legislative intention to repeal or otherwise affect the exemptions provided in this section.
Ala. Code § 40-10-53 — Alabama Code / Title 40 / Chapter 10 / Section 40-10-53
Section 40-10-53 Blank Certificates and Deeds
Status: in_force

The Attorney General must furnish the Land Commissioner with suitable forms of certificates of purchase and deeds to purchasers at sales of real estate for taxes, from which the Land Commissioner shall cause to be printed a sufficient number of blank certificates and deeds and distribute the same among the several judges of probate to be used by them and tax collectors on the sales of lands for taxes.
Ala. Code § 40-18-120 — Alabama Code / Title 40 / Chapter 18 / Section 40-18-120
Section 40-18-120 Active Solar Energy Tax Credits
Status: reserved

Repealed by Act 98-502, §2.
Ala. Code § 40-12-259 — Alabama Code / Title 40 / Chapter 12 / Section 40-12-259
Section 40-12-259 Computation and Payment of License Tax and Registration Fee
Status: in_force

Notwithstanding any other provision of law, the license tax and registration fee to be paid for any motor vehicle, either new or used, that may be acquired or first brought into and operated on the public streets or highways of this state shall be computed by the multiplication of one twelfth of the annual license tax and registration fee by the number of calendar months remaining in the license year.
Ala. Code § 40-18-19.1 — Alabama Code / Title 40 / Chapter 18 / Section 40-18-19.1
Section 40-18-19.1 Exemptions for Severance, Unemployment Compensation, Etc
Status: in_force

(a) Effective for the 1997 state income tax year and through tax year ending December 31, 2019, an amount up to twenty-five thousand dollars ($25,000) received as severance, unemployment compensation or termination pay, or as income from a supplemental income plan, or both, by an employee who, as a result of administrative downsizing, is terminated, laid-off, fired, or displaced from his or her employment, shall be exempt from any state, county, or municipal income tax.

(b) Effective for tax years beginning after December 31, 2019, an amount up to fifty thousand dollars ($50,000) per tax year received as severance, unemployment compensation, or termination pay, or as income from a supplemental income plan, or both, by an employee who, as a result of administrative downsizing, is terminated, laid-off, fired, or displaced from his or her employment, shall be exempt from any state, county, or municipal income tax. The exemption is limited to the amount of the actual payment or payments, but in no case shall exceed fifty thousand dollars ($50,000) per tax year.

(c) Notwithstanding subsections (a) and (b), for taxable years 2020 and 2021, any amount received as unemployment compensation as a result of the federal Coronavirus Aid, Relief, and Economic Securities Act, as provided in 15 U.S.C. § 9021, 15 U.S.C. § 9023, or as provided in Section 201 or 203 (Extension of CARES Act Unemployment Provisions) of the Consolidated Appropriations Act, 2021 Pub. L. 116-260, or as a result of further extension of these benefits shall be exempt from any state, county, or municipal income tax.

(d) An employee whose termination from employment is due to misconduct shall not be allowed to take the tax exemption provided in this section.

(e) The department shall adopt rules to administer this section.
Ala. Code § 40-28-4 — Alabama Code / Title 40 / Chapter 28 / Section 40-28-4
Section 40-28-4 When Payments to Be Made to Counties by State; Manner of Making Payments
Status: in_force

Payments by the state to the counties pursuant to this chapter will be made within 30 days after the state Department of Revenue receives each payment from T.V.A., and such payments shall be made by warrants drawn by the Comptroller upon said T.V.A. funds in the State Treasury and in such amounts as certified by the Department of Revenue.
Ala. Code § 40-29-28 — Alabama Code / Title 40 / Chapter 29 / Section 40-29-28
Section 40-29-28 Redemption of Property
Status: in_force

(a) Before sale. Any person whose property has been levied upon hereunder or subject to execution under Section 40-2-11 shall have the right to pay the amount due, together with the expenses of the proceeding, if any, to the commissioner or his delegate at any time prior to the sale thereof, and upon such payment the commissioner or his delegate shall restore such property to him, and all further proceedings in connection with the levy on such property shall cease from the time of such payment.

(b) Redemption of real estate after sale.

(1) PERIOD. The owners of any real property sold as provided in Section 40-29-26, their heirs, executors, or administrators, or any person having any interest therein, or a lien thereon, or any person in their behalf, shall be permitted to redeem the property sold, or any particular tract of such property, at any time within one year after the sale thereof. Real property purchased by the state at said sale may be redeemed from the state at any time within one year after the sale thereof.

(2) PRICE. Such property or tract of property shall be permitted to be redeemed upon payment to the purchaser, or in case he cannot be found in the county in which the property to be redeemed is situated, then to the commissioner or his delegate, for the use of the purchaser, his heirs, or assigns, the amount paid by such purchaser and interest thereon at the current rate of interest per annum as last published and charged on delinquent taxes by the Internal Revenue Service. Where the state was purchaser, the tax liability must be paid in full in addition to the costs, penalties and interest in order to redeem.

(c) Record. When any lands sold are redeemed as provided in this section, the commissioner or his delegate shall cause entry of the fact to be made upon the record mentioned in Section 40-29-31, and such entry shall be evidence of such redemption.

(d) There may be no redemption of personal property.
Ala. Code § 40-10-200 — Alabama Code / Title 40 / Chapter 10 / Section 40-10-200
Section 40-10-200 Financial Interest by Certain Officers or Employees in Purchase of Tax Lien Sold for Delinquent Taxes
Status: in_force

(a)(1) Except as provided in subdivision (2), a tax assessing or tax collecting official, commissioner of revenue, judge or clerk of the court with jurisdiction over actions filed under this article, or any employee of any of those offices shall not knowingly have a direct or indirect financial interest in the purchase of any tax lien sold for delinquent taxes within his or her jurisdiction. A sale made in violation of this subsection is void.

(2) This section does not apply to an attorney representing a party in the purchase of a tax lien sold for delinquent taxes or an employee of the attorney.

(b) A violation of this section is a Class C misdemeanor and the sureties on his or her official bond shall be liable for a penalty not to exceed five hundred dollars ($500) to be fixed by the circuit judge with jurisdiction in the county. The penalty shall be remitted to the general fund of the county.
Ala. Code § 40-18-206 — Alabama Code / Title 40 / Chapter 18 / Section 40-18-206
Section 40-18-206 Definitions
Status: reserved

REPEALED IN THE 2015 REGULAR SESSION BY ACT 2015-27 EFFECTIVE JULY 2, 2015.
Ala. Code § 40-1-28 — Alabama Code / Title 40 / Chapter 1 / Section 40-1-28
Section 40-1-28 Impeachment of Officers
Status: in_force

All officers provided for in this title may be impeached in the same manner and for the same cause provided for in the Constitution of the State of Alabama or as provided for in Chapter 11 of Title 36 and may be tried as therein provided for other officers.
Ala. Code § 40-29-130 — Alabama Code / Title 40 / Chapter 29 / Section 40-29-130
Section 40-29-130 Reduction of Identity Theft Related Refund Fraud
Status: in_force

The Department of Revenue, with assistance and support from other state offices and agencies that participate in the income tax refund process, is authorized and instructed to pursue all reasonable options available to it in order to reduce identity theft related refund fraud. The department and other assisting state offices and agencies are authorized to incur all reasonable costs associated in combating refund fraud, to partner with other state, federal, and private sectors in various programs and projects designed to reduce or eliminate refund fraud, and to compensate or reimburse the partners in these programs for the reasonable costs incurred in carrying out these programs.
Ala. Code § 40-17-305 — Alabama Code / Title 40 / Chapter 17 / Section 40-17-305
Section 40-17-305 Payment of Refund; Appropriation
Status: reserved

Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012.
Ala. Code § 40-18-312 — Alabama Code / Title 40 / Chapter 18 / Section 40-18-312
Section 40-18-312 Distributions from Catastrophe Savings Account; Additional Tax. (Amended by Act 2026-100)
Status: in_force

AMENDED BY ACT 2026-100, EFFECTIVE OCTOBER 1, 2026. SEE ACT FOR REVISED LANGUAGE.

(a) A distribution from a catastrophe savings account must be included in the income of the taxpayer unless the amount of the distribution is used to cover qualified catastrophe expenses.

(b) No amount is included in income, pursuant to subsection (a), if the qualified catastrophe expenses of the taxpayer during the taxable year are equal to or greater than the aggregate distributions during the taxable year.

(c) If aggregate distributions exceed the qualified catastrophe expenses during the taxable year, the amount otherwise included in income must be reduced by the amount of the distributions for qualified catastrophe expenses.

(d)(1) The tax paid pursuant to Section 40-18-5, attributable to a taxable distribution must be increased by two and one-half percent of the amount which is includable in income.

(2) This additional tax does not apply if any of the following occur:

a. The taxpayer no longer owns a legal residence that qualifies pursuant to Chapter 7.

b. The distribution is from an account conforming with subdivision (3) of subsection (c) of Section 40-18-311 and is made on or after the date on which the taxpayer attains the age of 70.

(3) If a taxpayer receives a nontaxable distribution under this subsection, the taxpayer must not make further contributions to any catastrophe savings account.

(e) If a taxpayer who owns a catastrophe savings account dies, his or her account is included in the income of the person who receives the account, unless that person is the surviving spouse of the taxpayer. Upon the death of the surviving spouse, the account is included in the income of the person who receives the account. The additional tax in subsection (d) does not apply to distribution on death of the taxpayer or the surviving spouse.
Ala. Code § 40-18-446 — Alabama Code / Title 40 / Chapter 18 / Section 40-18-446
Section 40-18-446 (Effective for Tax Returns Due on or After January 1, 2018) Rulemaking Authority
Status: in_force

The department shall adopt rules to assist with the implementation and enforcement of this article.
Ala. Code § 40-4-1 — Alabama Code / Title 40 / Chapter 4 / Section 40-4-1
Section 40-4-1 Bonds
Status: in_force

The tax assessor in every county in the State of Alabama shall, before entering upon the discharge of the duties of his office as tax assessor, execute in duplicate a bond in the sum of not less than $5,000. Such bond shall be payable to the State of Alabama, with sufficient surety or sureties, to be approved by the judge of probate, and conditioned faithfully to discharge the duties of his office, which are or may be required by law during the time he continues therein or discharges any of the duties thereof. One of such duplicates must be filed and recorded in the office of the judge of probate, and the other must be filed in the office of the Comptroller on or before September 1 next after his election.
Ala. Code § 40-17-5 — Alabama Code / Title 40 / Chapter 17 / Section 40-17-5
Section 40-17-5 Tax to Be Paid and Statement Rendered Monthly
Status: reserved

Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012.
Ala. Code § 40-9-25.17 — Alabama Code / Title 40 / Chapter 9 / Section 40-9-25.17
Section 40-9-25.17 Eagles’ Wings, Inc
Status: in_force

Eagles’ Wings, Incorporated, is exempted from paying or collecting any state, county, and municipal sales and use taxes.
Ala. Code § 40-3-15 — Alabama Code / Title 40 / Chapter 3 / Section 40-3-15
Section 40-3-15 Chairman of Board; Rules and Regulations
Status: in_force

It shall be the duty of the members of each board of equalization at the first meeting held after January first in each year to select one of its members to act as chairman of the board of equalization for the ensuing year and to make such rules and regulations as may be necessary to carry out the provisions of this chapter as to the assessment and valuation of property for taxation.

The board of equalization shall have authority at any time to make such rules and regulations as it may deem necessary to carry out the provisions of this chapter not in conflict with the provisions hereof.
Ala. Code § 40-18-340 — Alabama Code / Title 40 / Chapter 18 / Section 40-18-340
Section 40-18-340 Definitions
Status: reserved

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

As used in this article, the following terms shall have the following meanings:

(1) AGRICULTURAL TRADE OR BUSINESS. Any trade or business described in the 2007 North American Industry Classification System, Sector 11, and includes such trades or businesses that may be hereafter reclassified in any subsequent publication of the North American Industry Classification System.

(2) OFF-STREAM UPLAND RESERVOIR. A reservoir that does not dam the stream and is not built within the stream bed or wetlands.

(3) QUALIFIED IRRIGATION EQUIPMENT. Equipment used by agricultural trade or business in irrigation systems, including but not limited to equipment used to construct irrigation systems and water wells.

(4) QUALIFIED RESERVOIR. An off-stream upland reservoir used as a source of water for irrigation by an agricultural trade or business.
Ala. Code § 40-12-342 — Alabama Code / Title 40 / Chapter 12 / Section 40-12-342
Section 40-12-342 County License
Status: in_force

Each such person who shall engage in or carry on any businesses or occupations as a means of livelihood through the personal efforts of such person or through the personal efforts of such person and not more than one employee, helper, or apprentice, for which businesses or occupations license taxes are prescribed by or for any county of Alabama, shall be entitled to licenses from such county 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 § 40-7-2 — Alabama Code / Title 40 / Chapter 7 / Section 40-7-2
Section 40-7-2 Commencement and Completion of Assessment; Supplemental Assessment
Status: in_force

The return and listing of property for taxation by the tax assessor must commence on October 1 in every year and shall be finished by him on January 1 following, but the assessor may be allowed through the third Monday in January in each year to make a supplemental return or list of property which he may have failed to have returned or listed prior to January 1, and such supplemental return must be entered as any other return and shall be embraced in the abstracts made for the Department of Finance, tax collector, and Department of Revenue.
Ala. Code § 40-2-44 — Alabama Code / Title 40 / Chapter 2 / Section 40-2-44
Section 40-2-44 Assistant Commissioner of Revenue
Status: in_force

There is hereby created the office of Assistant Commissioner of Revenue of the Department of Revenue. Such Assistant Commissioner of Revenue shall possess the qualifications and take the oath of office required by law of the Commissioner of Revenue and shall be appointed and hold office under and according to the provisions of the state Merit System as provided now or hereafter by Chapter 26 of Title 36.

The Assistant Commissioner of Revenue shall perform such duties as are assigned to him by the Commissioner of Revenue. In the absence of the Commissioner of Revenue, the Assistant Commissioner of Revenue shall assume the duties of the office of the Commissioner of Revenue. He shall have and exercise in all matters the full authority granted by law to the Commissioner of Revenue if the Commissioner of Revenue shall have delegated such duties and authority to him in writing.
Ala. Code § 40-9B-6 — Alabama Code / Title 40 / Chapter 9B / Section 40-9B-6
Section 40-9B-6 Procedure for Granting Abatement
Status: in_force

(a) Any person who proposes to become a private user of industrial development property or of a major addition may apply to the governing body of any municipality, county, or public industrial authority, at or about the time that the private user is requesting inducement, for an abatement of all of the taxes allowed to be abated under Section 40-9B-4 with respect to such property. The application shall contain information that will permit the governing body to which it is submitted to make a reasonable cost/benefit analysis as to the proposed industrial development property and to determine the maximum exemption period for the abatement of noneducational ad valorem taxes.

(b) The abatements granted by the governing body shall be embodied in an agreement, which may be the same as the inducement, between the governing body and the private user, setting forth:

(1) The estimated amount of each abatement and the maximum exemption period.

(2) Good faith projections by the private user of: The amount to be invested; the number of individuals to be employed, initially and in the succeeding three years; and the payroll.

(c) The private user shall file with the Department of Revenue within 90 days after the granting of the abatements a copy of the agreement required by subsection (b), the contents of which the department shall use solely for its statistical and recordkeeping activities but shall otherwise keep confidential unless consented to in writing by the private user.
Ala. Code § 40-12-262 — Alabama Code / Title 40 / Chapter 12 / Section 40-12-262
Section 40-12-262 Effect of Provisions Relative to Registration and Display of Tags on Nonresidents; International Registration Plan; Temporary Trip Permit; Penalties
Status: in_force

(a) The provisions of the foregoing sections relative to registration and display of registration numbers shall not apply to a motor vehicle owned by a nonresident of this state and not used for hire or used for commercial purposes in this state for a period of 30 days from date of entering the state; provided, that the owner thereof shall have complied with the provisions of the law of the foreign country, state, territory, or federal district of his residence relative to the registration of motor vehicles and the display of registration numbers thereon and shall conspicuously display his registration number as required thereby; provided further, that nothing herein shall be construed to permit the use of motor vehicles for hire, or for commercial purposes, by nonresidents without complying with the provisions of this article. The state Department of Revenue is hereby authorized to make reciprocal agreements with other states for an exchange of rights for the operation of motor vehicles that will be considered as a fair exchange of rights and privileges, the said rights and privileges to be in effect as long as both contracting parties recognize the rights of the other. The above reciprocal agreement can be annulled on a notice issued to either party by the other party thereto within 30 days thereafter.

(b) Each vehicle registered pursuant to the provisions of Section 32-6-56 (International Registration Plan) must have a current and valid Alabama license plate of the correct classification and a current and valid cab card reflecting the proper vehicle identification if based in Alabama. If the vehicle is from another member jurisdiction, it must have a current and valid apportioned registration plate and cab card reflecting the proper vehicle identification, proper weight classification as provided in Section 40-12-248, and listing the State of Alabama as a participating member, or be registered as provided in subsection (c) or (d) below.

(c) Persons who drive or operate vehicles of a weight or type as defined in the International Registration Plan and which are based outside Alabama and elect not to secure a full or apportioned registration or registration pursuant to a reciprocal agreement between Alabama and the vehicle’s base state, must secure, prior to entry into this state, a temporary trip permit in lieu of full registration or apportioned registration. This temporary trip permit shall be valid for seven days and may be obtained from the state Department of Revenue or an agent designated by the department, in the form and under the rules and regulations prescribed by the Commissioner of Revenue. The fee for each such permit shall be $20, which upon receipt by the Commissioner of Revenue must be promptly deposited into the State Treasury to the credit of the State Road and Bridge Fund.

(d) An owner-operator of a vehicle of the weight or type as defined in the International Registration Plan not operating as a lessor for a registered motor carrier may operate an unladen vehicle or combination of vehicles without the temporary trip permit, providing the owner-operator possesses and presents upon request, a current and valid temporary registration plate or permit from a member jurisdiction.

(e) The cab card or temporary trip permit provided for herein must be present at all times in the vehicle for which it is issued; and must be presented, on demand, for inspection by revenue enforcement officers or other agents or officers of the state Department of Revenue, or other law enforcement officers.

(f) It shall be unlawful for any person to operate on the public roads and highways of this state, an apportionable vehicle or combination of apportionable vehicles based in a jurisdiction that is a party to the International Registration Plan, that is not validly registered as provided in this section. It shall be unlawful for any person to alter a cab card or temporary trip permit; or to possess or offer an altered cab card or temporary trip permit. Anyone violating any of the provisions of this section shall be guilty of a Class C misdemeanor, and upon conviction thereof, shall be punished as provided by law, except that the minimum fine upon conviction shall be $200 or the maximum fine provided for a Class C misdemeanor, whichever is less.

(g) It shall be unlawful for any person to operate on the public roads and highways of this state, a vehicle or combination of vehicles of a weight or type as defined in the International Registration Plan not based in a jurisdiction that is a party to the International Registration Plan, that is not validly registered in Alabama or registered in accordance with a reciprocal agreement between Alabama and its state of registration. Anyone violating any of the provisions of this paragraph shall be guilty of a Class C misdemeanor, and upon conviction thereof, shall be punished as provided by law, except that the minimum fine upon conviction shall be $200 or the maximum fine provided for a Class C misdemeanor, whichever is less.
Ala. Code § 40-12-345 — Alabama Code / Title 40 / Chapter 12 / Section 40-12-345
Section 40-12-345 Form of License Issued
Status: in_force

It shall be the duty of each and every official empowered or charged by law with the duty of issuing licenses in this state to issue a license to every such person as may come within the provisions of this division, and such license, when issued, shall be marked across the face thereof “War Veteran’s License — Not Transferable.” Any person who transfers or assigns or attempts to transfer or assign the war veteran’s license issued under the provisions of this division shall forfeit all rights to any exemptions, deductions or commutation allowed by the terms of this division.
Ala. Code § 40-17-1 — Alabama Code / Title 40 / Chapter 17 / Section 40-17-1
Section 40-17-1 Definitions
Status: reserved

Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012.
Ala. Code § 40-2-14 — Alabama Code / Title 40 / Chapter 2 / Section 40-2-14
Section 40-2-14 Photographic or Electronic Reproductions of Documents - Legislative Intent
Status: in_force

It is hereby declared to be the legislative intent to permit the Commissioner of Revenue to dispose of any documents required by law to be kept or maintained by the Department of Revenue in the event that photographic reproductions of such documents, computer output microfilm, or electronically reproduced data are made or caused to be made by such commissioner and to give such photographic reproduction, computer output microfilm, or electronically reproduced data the same force and effect as the document which has been so photographed, electronically recorded, or recorded on computer output microfilm and disposed of. The Revenue Department, in the disposition of its records, shall comply with the provisions of Title 41, Chapter 13.
Ala. Code § 40-25-42 — Alabama Code / Title 40 / Chapter 25 / Section 40-25-42
Section 40-25-42 Returns
Status: in_force

Every person owning or having in his possession or custody tobacco products, the storage, use or other consumption of which is subject to the tax imposed by this article, shall on or before the tenth day of the month following file with the department a return for the preceding month in such form as may be prescribed by the department showing the tobacco products purchased by such person, and such other information as the department may deem necessary for the proper administration of this article. The return shall be accompanied by a remittance of the amount of tax herein imposed.
Ala. Code § 40-17-78 — Alabama Code / Title 40 / Chapter 17 / Section 40-17-78
Section 40-17-78 Use of Net Tax Proceeds for Highway Purposes - Generally
Status: reserved

Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012.
Ala. Code § 40-18-390 — Alabama Code / Title 40 / Chapter 18 / Section 40-18-390
Section 40-18-390 Short Title
Status: in_force

This article shall be known and may be cited as the Alabama Small Business and Agribusiness Jobs Act.
Ala. Code § 40-2-12 — Alabama Code / Title 40 / Chapter 2 / Section 40-2-12
Section 40-2-12 Photographic or Electronic Reproductions of Documents - Authority to Make; Disposition of Original Documents
Status: in_force

The Commissioner of Revenue of the State of Alabama is authorized to make or to have made microfilm copies, photostatic copies, or other similar photographic reproductions of, or electronic reproduction or computer output microfilm of the data from, any books, records, returns, files, minutes, letters, correspondence, motor vehicle registration cards, reports, petitions, permits, applications, receipts, assessments, notices, and any other document required to be maintained or kept by the Department of Revenue or any agency, division, or employee thereof. The Commissioner of Revenue is authorized to destroy or cause to be disposed of, at any time after validation of the reproduction, any of the above named documents which have been microfilmed, photostated, or otherwise photographed or the data from which have been electronically or photographically recorded. Such microfilm, photostat, other photograph, computer output microfilm, or electronically recorded data shall be retained and kept in lieu of such documents required to be kept or maintained. The Revenue Department, in the disposition of its records, shall comply with the provisions of Title 41, Chapter 13.
Ala. Code § 40-12-136 — Alabama Code / Title 40 / Chapter 12 / Section 40-12-136
Section 40-12-136 Osteopaths and Chiropractors
Status: in_force

Each osteopath or chiropractor practicing his profession shall pay an annual license tax of $20 to the state, but no license shall be paid to the county. If such business is conducted as a firm or corporation in which more than one person is engaged, each osteopath or chiropractor so engaged shall pay a license tax of $20. No osteopath or chiropractor shall be required to pay a license until after he has practiced his profession for two years.

Of the license fee prescribed herein for chiropractors, but not for osteopaths, one fourth of the amount collected shall be paid into the State General Fund and three fourths of the amount collected shall be paid into the State Treasury to the credit of the State Board of Chiropractic Examiners. That portion paid into the credit of the State Board of Chiropractic Examiners shall be used by the board for the purposes stipulated in Section 34-24-143.
Ala. Code § 40-13-10 — Alabama Code / Title 40 / Chapter 13 / Section 40-13-10
Section 40-13-10 Criminal Penalties
Status: in_force

Any producer, purchaser or transporter who shall fail to comply with the provisions of this article shall be guilty of a misdemeanor and upon conviction thereof shall be fined not less than $100 nor more than $500 for each such offense, and the willful filing of any false report shall constitute perjury and shall be punished as such.
Ala. Code § 40-20-30 — Alabama Code / Title 40 / Chapter 20 / Section 40-20-30
Section 40-20-30 Definitions
Status: in_force

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

(1) OIL, GAS AND OTHER MINERALS. Oil, gas, petroleum, hydrocarbons, distillate, condensate, casing-head gas, other petroleum derivatives and all other similar minerals of commercial value which are usually produced by the drilling, boring or sinking of wells.

(2) MINERAL ACRE and ROYALTY ACRE. The number of acres obtained by multiplying the aggregate acreage described in the instrument involved by the fractional interest leased or conveyed thereby.

(3) PRIMARY TERM. In connection with any instrument affected by this article shall mean the period of time that the estate created by such instrument shall endure under the terms thereof in the absence of production of oil, gas or other minerals in paying quantities, the carrying on of drilling or reworking operations for the production of such oil, gas or other minerals, force majeure or laws, rules or regulations, federal or state, preventing such drilling operations.
Ala. Code § 40-5-48 — Alabama Code / Title 40 / Chapter 5 / Section 40-5-48
Section 40-5-48 Disbursement of Ad Valorem Tax Collections; Disbursement of Manufactured Home Fees, Commissions, or Penalties
Status: in_force

(a) A tax collecting official who collects ad valorem tax on real property, in addition to the ad valorem tax on motor vehicles collected pursuant to Section 40-12-253, may disburse the collections with each semi-monthly report.

(b) A tax collecting official who has the responsibility to assess and collect the ad valorem tax on motor vehicles under Section 40-12-253 and to also collect the annual motor vehicle license taxes and registration fees under Section 40-12-242 shall disburse all ad valorem tax collections as provided under Sections 40-5-4 and 40-4-2 during the same time period set out under Section 40-12-269.

(c) Manufactured home fees, commissions, or penalties charged and collected pursuant to Section 40-12-255 shall be disbursed on or before the twentieth day of the following month.
Ala. Code § 40-9C-9 — Alabama Code / Title 40 / Chapter 9C / Section 40-9C-9
Section 40-9C-9 Repeal of Incentives
Status: reserved

(a) The Brownfield Development Tax Abatement Act, Chapter 9C, of Title 40, commencing with Section 40-9C-1, is repealed effective December 31, 2028, unless extended by an act of the Legislature prior to that date for no more than five additional years. (b) The repealing of the incentives in subsection (a) shall only affect the availability of the tax credits after December 31, 2028, and shall not cause a reduction or suspension of any credits awarded on or prior to December 31, 2028.
Ala. Code § 40-18-462 — Alabama Code / Title 40 / Chapter 18 / Section 40-18-462
Section 40-18-462 Amounts of Certain Loans and Grants Under Cares Act, Etc., Excluded from Alabama Individual Income Taxation and Deductions
Status: in_force

(a) Any subsidy payment for covered loans as described in Section 1112(c) of the federal Coronavirus Aid, Relief, and Economic Security Act; any amounts received as Emergency EIDL Grants under Section 1110 of the federal Coronavirus Aid, Relief, and Economic Security Act, as amended by Section 332 of the Economic Aid to Hard-Hit Small Businesses, Nonprofits, and Venues Act; and any amounts received as Grants to Shuttered Venues or as Targeted EIDL Advances under Sections 324 or 331, respectively, of the Economic Aid to Hard-Hit Small Businesses, Nonprofits, and Venues Act:

(1) Shall be exempt from financial institution excise tax imposed by Chapter 16 and the income taxes imposed by this chapter to the same extent as the amount is exempt from federal income tax under Section 278 of the RELIEF Act.

(2) Shall not be considered in determining deductibility of otherwise deductible expenses, such as payroll, utilities, mortgage interest, and rent, allowed to be paid with the exempt funds, to the same extent as the expenses remain deductible in calculating federal income tax under Section 278 of the RELIEF Act.

(3) Shall also be excluded from any and all calculations in determining a taxpayer’s federal income tax deduction pursuant to Chapter 16 or this chapter.

(b) This section applies to tax years ending after March 27, 2020.
Ala. Code § 40-2-64 — Alabama Code / Title 40 / Chapter 2 / Section 40-2-64
Section 40-2-64 Assistant Counsel
Status: in_force

The Commissioner of Revenue, with the approval of the Attorney General, shall be authorized, subject to the provisions of the Merit System law, to appoint not more than 15 assistant counsel as may be necessary to transact the legal business of the Department of Revenue. Each such assistant counsel shall be at least 25 years of age, shall have the other qualifications and duties of the legal counsel, shall be commissioned as an Assistant Attorney General and take the oath required of other assistant attorneys general, and shall have the authority and duties of an Assistant Attorney General.
Ala. Code § 40-13-59 — Alabama Code / Title 40 / Chapter 13 / Section 40-13-59
Section 40-13-59 Repeal of Conflicting Laws; Construction with Other Laws
Status: reserved

All acts or parts of laws in conflict herewith are hereby repealed, including, but not limited to, Act 99-255, 1999 Regular Session, Act 94-478, 1994 Regular Session, as amended by Act 98-242, 1998 Regular Session and Act 91-609, 1991 Regular Session. Notwithstanding the foregoing, the tax levied pursuant to this article shall not be operative in any county in which, on October 1, 2004, there is a local law which levies a severance tax on natural material in an amount of twenty-five cents ($.25) or more per ton of severed material. This article provides the only method and manner to tax the severance of severed materials subject to the tax levied herein. This article shall preempt all local acts, now or in the future, except as provided herein, regarding the taxation of the severance of the severed material subject to the tax levied herein. Provided, however, that notwithstanding any other provision of this article, the Legislature shall be allowed and shall have the power to tax, by local act or local law applicable to a single county, the severance of materials and/or any use thereof which is not subject to the tax levied by this article or which is otherwise excepted or exempted from the tax levied herein.
Ala. Code § 40-9-19.1 — Alabama Code / Title 40 / Chapter 9 / Section 40-9-19.1
Section 40-9-19.1 Governing Body of Municipality Authorized to Exempt Homesteads of Certain Residents from Ad Valorem Property Tax Increase Imposed for Public School Purposes
Status: in_force

(a) The governing body of any municipality may, upon the request of the board of education of such municipality, grant, by resolution, an exemption in whole or in part from the increased portion of any ad valorem property tax which has been increased pursuant to the procedures specified in paragraph (f) of Amendment No. 373 to the Constitution of Alabama of 1901 for public school purposes, on homesteads of residents of such municipality over 65 years of age, or who are retired due to permanent and total disability, regardless of age, or who are blind, as defined in Section 1-1-3, regardless of age or whether such person is retired. Any homestead exemption granted pursuant to this section may be adjusted, rescinded or reinstated at any time upon the request of the board of education of such municipality by resolution of the governing body of such municipality. Any request made by a board of education regarding an exemption pursuant to this section shall be made by a resolution adopted by such board of education.

(b) The provisions of this section shall in no way annul or reduce exemptions provided under any other provisions of the Constitution and laws of Alabama.
Ala. Code § 40-23-31 — Alabama Code / Title 40 / Chapter 23 / Section 40-23-31
Section 40-23-31 Department to Make Rules and Regulations
Status: in_force

The Department of Revenue shall from time to time promulgate such rules and regulations for making returns and for ascertainment, assessment and collection of the tax imposed hereunder as it may be deemed necessary to enforce its provisions; and upon request shall furnish any taxpayer with a copy of such rules and regulations. The department may adopt rules and regulations providing for the issuance of permits to manufacturers to purchase tangible personal property without the payment to the vendor of the sales tax, and providing for such manufacturer to report and pay such tax directly to the department, in instances where the department determines that it is practically impossible at the time of purchase for such manufacturer or his vendors to determine with any degree of certainty the applicability of such tax, and that such provisions will facilitate and expedite the collection of the tax which may be due from such consumer; and such provisions may also be made applicable to persons engaged in the business of mining, quarrying, compounding or processing tangible personal property, railroads, transportation companies and others.
Ala. Code § 40-14A-26 — Alabama Code / Title 40 / Chapter 14A / Section 40-14A-26
Section 40-14A-26 Remittance and Disposition of Tax
Status: in_force

The tax levied by this article shall be due at the same time the return is due. Remittance of the tax levied by this article shall be made to the department at Montgomery, Alabama, for deposit to the State Treasurer of Alabama. In addition to all other appropriations heretofore or hereinafter made, there is hereby appropriated to the department for the fiscal year ending September 30, 2000, such amount as is reasonably required to offset its conversion costs as a first charge against the revenues from the tax levied by this article. The department and the Secretary of State shall each promulgate a regulation listing those persons who are authorized to execute the privilege tax return and the extension request, and the annual report, respectively, which shall permit the taxpayer’s return preparer to execute any of those forms on behalf of the taxpayer. For all subsequent years, there shall be appropriated to the department as a first charge against the revenues from the tax levied by this article an amount that will offset its actual costs in the administration and regulation of this tax. The balance of the tax collected shall be distributed as follows:

(a) For the fiscal year beginning October 1, 1999, and each fiscal year thereafter, each county shall receive an amount that would have been distributed to each county prior to the repayments required by settlement of litigation regarding audits conducted by the Alabama Department of Revenue from the franchise tax distributed under former Section 40-14-43 during the fiscal year ending September 30, 1999. Beginning with the fiscal year ending September 30, 2000, and for each fiscal year thereafter, each county’s distribution shall be increased by three-quarters of one percent of the amount received by each county in the preceding year.

(b) For the fiscal year beginning October 1, 1999, and each fiscal year thereafter, each county and each tax recipient agency or fund within the county shall receive an amount equal to the amount it received from the shares tax assessed under the procedures of former Article 4 of Chapter 14 with respect to the fiscal year ending September 30, 1999. Beginning with the fiscal year ending September 30, 2000, and for each fiscal year thereafter, each county’s and recipient agency’s or fund’s distribution shall be increased by three-quarters of one percent of the amount received by each entity in the preceding year.

(c) The balance remaining after the distributions in (a) and (b) above shall be deposited into the State General Fund.
Ala. Code § 40-5-6 — Alabama Code / Title 40 / Chapter 5 / Section 40-5-6
Section 40-5-6 Fees for Demand on Delinquent Taxpayers and for Levy and Sale of Property
Status: reserved

REPEALED IN THE 2021 REGULAR SESSION BY ACT 2021-515 EFFECTIVE OCTOBER 1, 2021. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT.
Ala. Code § 40-17-121 — Alabama Code / Title 40 / Chapter 17 / Section 40-17-121
Section 40-17-121 Purpose of Division
Status: reserved

Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012.
Ala. Code § 40-10-133 — Alabama Code / Title 40 / Chapter 10 / Section 40-10-133
Section 40-10-133 Notice to Former Owner of Application to Purchase Land Bid in by State
Status: in_force

When application is made to the Land Commissioner by any person to purchase lands in which such person had no interest, the Land Commissioner shall mail a notice in writing to the owner, or some person having an interest in such land, if his place of residence is known, or, if not known, then to the judge of probate of the county in which such lands are situated, informing him that such application has been made and fixing a reasonable time within which such owner or such other person having an interest in the lands may redeem the same. The judge of probate shall cause the notice to be posted at the courthouse, and he shall mail a copy of said notice to the owner, if known to him; and if such lands are not redeemed within the time so fixed, the same shall be sold to the applicant or any other person desiring to purchase the same without other or further notice to such owner or persons having an interest in the lands. If such lands are redeemed within the time so fixed, the judge of probate must, without delay, report the same to the Land Commissioner and pay over the redemption money as required by law.
Ala. Code § 40-9-21.1 — Alabama Code / Title 40 / Chapter 9 / Section 40-9-21.1
Section 40-9-21.1 Verification of Eligibility by Mail for Certain Persons. (Amended by Act 2026-598)
Status: in_force

AMENDED BY ACT 2026-598, EFFECTIVE OCTOBER 1, 2026. SEE ACT FOR REVISED LANGUAGE.

(a) Any person who qualifies for the homestead exemption in Section 40-9-19 or Section 40-9-21 shall initially claim the exemption in person or by mail on a form affidavit provided by the tax assessing official. The tax assessing official may also elect to establish a process to receive the form affidavit electronically as provided in this subsection.

(b) Any law to the contrary notwithstanding, any person who qualifies for the homestead exemptions in Section 40-9-19(a)(2) or (d) or Section 40-9-21 shall not be required to annually claim the exemptions after the initial qualification, but shall verify eligibility for the exemptions, as required by law, each year thereafter in person or by mail on a form affidavit provided by the tax assessing official. The tax assessing official may also elect to establish a process to receive the form affidavit electronically as provided in this subsection.

(c) Any cost necessary to establish and operate a process to receive the homestead exemption form affidavit electronically, as authorized in this section, shall be paid from the funds available for the cost of equalization of ad valorem taxes as established in Chapter 7. No later than October 1, 2021, the Association of Alabama Tax Administrators shall develop and forward to the Commissioner of the Department of Revenue a form affidavit and procedures, to be used by the tax assessing officials, electing to provide for the acceptance of the form affidavit electronically. The commissioner shall approve and distribute the form affidavit and procedures to all tax assessing officials no later than January 1, 2022.
Ala. Code § 40-12-139 — Alabama Code / Title 40 / Chapter 12 / Section 40-12-139
Section 40-12-139 Peddlers and Itinerant Vendors
Status: in_force

(a) Every itinerant vendor or peddler who shall sell or offer for sale any drugs, ointments or medical preparations intended for treatment of any disease or injury, who shall by speech, writing or printing or any other method profess to treat or cure diseases, injury or deformity by any drug, nostrum or medical preparation shall pay an annual license tax of $250 to the state and $125 in each county where he does business, but the license taken out under this section will not be so construed as to authorize the licensee to practice medicine or treat persons for diseases; provided, that the foregoing shall not be construed to apply to the sale of patent or proprietary medicines or household remedies in original or unbroken packages upon which are written or printed directions for use.

(b) Each itinerant vendor or peddler of spices, flavoring, extracts, toilet articles, soaps, insecticides, stock and poultry supplies, proprietary medicines and household remedies in original packages and other packaged articles of like kind commonly used on the farm and in the home, who uses a motor vehicle solely for the purpose of transporting merchandise from house to house or place to place, who does not use such vehicle for the display of merchandise or as a rolling store and who does not permit purchasers or prospective purchasers to enter said vehicle for the purpose of inspecting or purchasing merchandise shall pay an annual license tax of $7.50 to the state and $7.50 to each county in which he does business; provided, that those who use a vehicle as herein provided, other than a motor vehicle, shall pay an annual license tax of $20 to the state and $10 to each county in which they do business, and those who operate without a vehicle of any kind shall pay an annual license tax of $10 to the state and $10 to each county in which they do business.

(c) Upon the payment of the license fees provided in subsection (b) of this section, the licensee shall be required to pay no other state or county license tax for the privilege of carrying on the business described in said subsection.
Ala. Code § 40-15-5 — Alabama Code / Title 40 / Chapter 15 / Section 40-15-5
Section 40-15-5 Amended Return Showing Change in Federal Tax
Status: in_force

In the event that the federal authorities shall, after the filing of the return with the Department of Revenue, increase or decrease the amount of the federal estate taxes as a result of appeal or otherwise, an amended return shall be filed with the Department of Revenue showing all the changes made in the original return and the amount of final increase or decrease in the federal estate tax. If the amended return shall show an increase in the amount of the federal estate tax, the Department of Revenue shall assess against and there shall be payable in respect to said estate any deficiency in the tax theretofore paid or assessed. If the amended return shall show a decrease in the federal estate taxes, the Department of Revenue, on receipt of an appropriate certificate of refund, abatement or recovery, shall forthwith certify the amount of such refund found to be due to such estate to the Comptroller, who, upon receipt of such certificate of refund due, shall issue his warrant for the amount shown in said certificate, payable to the person legally authorized to receive such refund, such payment to be made from the general state funds.
Ala. Code § 40-1-22 — Alabama Code / Title 40 / Chapter 1 / Section 40-1-22
Section 40-1-22 Penalty for Officers Who Neglect Duty
Status: in_force

Any officer on whom any duty is imposed by the revenue law who fails or neglects to perform such duty, if there is no other punishment provided for such failure or neglect, must, on conviction, be fined not less than $20 nor more than $1,000.
Ala. Code § 40-26A-3 — Alabama Code / Title 40 / Chapter 26A / Section 40-26A-3
Section 40-26A-3 When Tax Due; Monthly Reports
Status: in_force

On or before the twentieth day of each month, every person on whom the taxes levied by this chapter are imposed shall render to the Department of Revenue, on a form prescribed by the department, a true and correct statement showing the pari-mutuel pool gross receipts of his race track operation for the next preceding month, together with such other information as the department may demand and require. At the time of making such monthly report such person shall compute and pay the amount of taxes shown to be due.
Ala. Code § 40-6A-8 — Alabama Code / Title 40 / Chapter 6A / Section 40-6A-8
Section 40-6A-8 Effective Date
Status: in_force

This chapter shall be effective on October 1 immediately following the adoption and ratification of a constitutional amendment authorizing the implementation of this chapter, or on the first day of the next term of office of the officials affected herein, whichever first occurs.
Ala. Code § 40-18-441 — Alabama Code / Title 40 / Chapter 18 / Section 40-18-441
Section 40-18-441 (Effective for Tax Returns Due on or After January 1, 2018) Purpose
Status: in_force

The Alabama Taxpayer Protection and Assistance Act is enacted to protect consumers by establishing a mechanism to ensure that qualified individuals provide tax preparation services in Alabama.
Ala. Code § 40-25-40 — Alabama Code / Title 40 / Chapter 25 / Section 40-25-40
Section 40-25-40 Definitions
Status: in_force

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

(1) PERSON. Any individual, firm, company, partnership, association, corporation, receiver or trustee, or any other group or combination acting as a unit, and the plural as well as the singular number.

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

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

(4) STORAGE. Any keeping or retention in this state for any purpose except sale in the regular course of business or subsequent use solely outside this state of the commodities subject to the provisions of this article.

(5) USE. The exercise of any right or power over the commodities subject to the provisions of this article, incident to the ownership of those commodities or by any transaction where possession is given; except, that it shall not include the sale of those commodities in the regular course of business.

(6) IN THIS STATE. Within the exterior limits of the State of Alabama, and includes all territory within such limits owned by or ceded to the United States of America.

(7) TOBACCO PRODUCT. Cigars, cheroots, stogies, cigarettes, smoking tobacco, chewing tobacco, snuff or tobacco in any form or condition or any substitute therefor.

(8) RETAIL SALE or SALE AT RETAIL. All sales except sales by wholesalers to licensed retail dealers or other wholesalers for resale.

(9) REGISTERED TAXPAYER. Any person who purchases tobacco products subject to the tax imposed by this article and who has been registered by the department as a responsible taxpayer.
Ala. Code § 40-9-25.11 — Alabama Code / Title 40 / Chapter 9 / Section 40-9-25.11
Section 40-9-25.11 Little Sisters of the Poor
Status: in_force

The Little Sisters of the Poor is exempted from paying any state, county, and municipal sales and use taxes.
Ala. Code § 40-26B-61 — Alabama Code / Title 40 / Chapter 26B / Section 40-26B-61
Section 40-26B-61 Payment in Timely Manner
Status: in_force

Any disproportionate share payment due a hospital shall be paid in a timely fashion. If the amount payable is not in dispute and is not paid by the Alabama Medicaid Agency within 30 days of the due date, interest on the amount due shall be charged. The interest rate shall be the legal amount currently charged by the state.
Ala. Code § 40-17-76 — Alabama Code / Title 40 / Chapter 17 / Section 40-17-76
Section 40-17-76 Payment of Compensation of Clerks of County Governing Bodies
Status: reserved

Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012.
Ala. Code § 40-23-75 — Alabama Code / Title 40 / Chapter 23 / Section 40-23-75
Section 40-23-75 Deposit of Security
Status: in_force

The department, whenever it deems it necessary to insure compliance with the provisions of this article, may require any person subject thereto to deposit with it such security as the department may determine. The same may be sold by the department at public auction if it becomes necessary so to do in order to recover any tax, or any amount herein required to be collected, interest or penalty due. Notice of such sale may be served upon the person who deposited such security personally or by certified or registered mail; if by mail, service shall be made by certified or registered notice, return receipt requested, addressed to the person at his address as the same appears in the records of the department. Upon any such sale, the surplus, if any, above the amounts due under this article shall be returned to the person who deposited the security.
Ala. Code § 40-17-124 — Alabama Code / Title 40 / Chapter 17 / Section 40-17-124
Section 40-17-124 False or Fraudulent Claims
Status: reserved

Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012.
Ala. Code § 40-23-212 — Alabama Code / Title 40 / Chapter 23 / Section 40-23-212
Section 40-23-212 Rules and Regulations
Status: in_force

The Commissioner of the Department of Revenue shall promulgate any rules necessary to implement and administer this article including, but not limited to, a list of those articles and items qualifying for the exemption pursuant to this article, that do not conflict with the streamlined sales and use tax agreement.
Ala. Code § 40-21-82.1 — Alabama Code / Title 40 / Chapter 21 / Section 40-21-82.1
Section 40-21-82.1 Exemptions
Status: in_force

(a) Smith’s Water Authority in Lee County, Alabama, is exempt from all taxes levied under Section 40-21-82.

(b) The Northeast Crenshaw Water and Fire Protection Authority in Crenshaw and Montgomery Counties, Alabama, is exempt from all taxes levied under Section 40-21-82.

(c) The Bakerhill Water Authority in Barbour County, Alabama, is exempt from all taxes levied under Section 40-21-82.

(d) The Russell County Water Authority is exempt from all taxes levied under Section 40-21-82.

(e) The Chambers County E911 Authority is exempt from all taxes levied under Section 40-21-82.
Ala. Code § 40-12-399 — Alabama Code / Title 40 / Chapter 12 / Section 40-12-399
Section 40-12-399 Records to Be Kept by Licensees
Status: in_force

Every licensee under this article shall keep books and records in such form as may be approved by the commissioner, in which he shall record the purchase, sale or exchange, or receipt for the purpose of sale of every motor vehicle purchased or sold or held for sale by him, which shall include a description of each vehicle, together with the name and address of the seller, purchaser or owner of vehicles held by him for sale. Such description shall include the identification number of each such vehicle and shall also include a statement that the identification number has been obliterated, defaced or changed if such is the fact.
Ala. Code § 40-5-33 — Alabama Code / Title 40 / Chapter 5 / Section 40-5-33
Section 40-5-33 Collection and Report of Countywide and School District Taxes
Status: reserved

REPEALED IN THE 2021 REGULAR SESSION BY ACT 2021-515 EFFECTIVE OCTOBER 1, 2021.
Ala. Code § 40-12-412 — Alabama Code / Title 40 / Chapter 12 / Section 40-12-412
Section 40-12-412 License - Application
Status: in_force

Every person, firm, or corporation desiring to engage in the business of an automotive dismantler and parts recycler shall apply in writing to the Department of Revenue on a form prescribed by the department, which form shall contain:

(1) The name of the applicant.

(2) The street address of the applicant’s principal place of business.

(3) A statement that the applicant’s place of business meets federal, state, and local laws concerning screening and beautification, which is a requirement to be licensed under this article.

(4) The type of business organization of the applicant.

(5) The applicant’s sales tax number.

(6) The applicant’s unique registration number provided by the Administrator of the National Motor Vehicle Title Information System known as the NMVTIS ID Number.

(7) Such additional information as may be required by the Department of Revenue.
Ala. Code § 40-18-552 — Alabama Code / Title 40 / Chapter 18 / Section 40-18-552
Section 40-18-552 Rural Hospital Investment Program Board
Status: in_force

(a) The Rural Hospital Investment Program Board is established within the department to oversee the development and operation of the Rural Hospital Investment Program. The board shall consist of the following members:

(1) The Governor, or his or her designee.

(2) The State Treasurer, or his or her designee.

(3) The Commissioner of Revenue, or his or her designee.

(4) The President Pro Tempore of the Senate, or his or her designee.

(5) The Speaker of the House of Representatives, or his or her designee.

(6) Two representatives of the Alabama Hospital Association, appointed by the association.

(7) Two representatives of business, appointed by the Business Council of Alabama.

(b)(1) The appointing authorities for the members appointed pursuant to subdivisions (a)(6) and (a)(7) shall each appoint one initial member to the board for a term of two years and one initial member to the board for a term of four years.

(2) Members subsequently appointed to the board pursuant to subdivisions (a)(6) and (a)(7) shall each serve for a term of four years.

(3) A vacancy on the board of a representative appointed pursuant to subdivisions (a)(6) and (a)(7) shall be filled by the respective appointing authority before the next scheduled meeting of the board, and the appointee shall serve for the remainder of the unexpired term.

(c) Designees or appointees to the board shall be inclusive and reflect the racial, gender, geographic, urban, rural, and economic diversity of the state.

(d)(1) The board shall meet at least once a year in Montgomery, Alabama, but thereafter shall meet as necessary to conduct its business.

(2) A quorum for a meeting of the board shall be five members.

(3) The board may meet by electronic means, so long as there is a quorum of participating members.

(4) The legislative members of the board shall be entitled to their legislative compensation, per diem, and travel expenses for each day they attend a meeting of the board pursuant to Section 49 of the Constitution of Alabama of 2022.

(5) The nonlegislative members of the board shall serve without compensation but may be reimbursed for necessary expenses in attending meetings of the board pursuant to the policies of his or her respective appointing authority.
Ala. Code § 40-10-120 — Alabama Code / Title 40 / Chapter 10 / Section 40-10-120
Section 40-10-120 When and by Whom Land May Be Redeemed
Status: in_force

(a) Real estate which hereafter may be sold for taxes and purchased by the state may be redeemed at any time before the title passes out of the state or, if purchased by any other purchaser, may be redeemed at any time within three years from the date of the sale by the owner, his or her heirs, or personal representatives, or by any mortgagee or purchaser of such lands, or any part thereof, or by any person having an interest therein, or in any part thereof, legal or equitable, in severalty or as tenant in common, including a judgment creditor or other creditor having a lien thereon, or on any part thereof; and an infant or insane person entitled to redeem at any time before the expiration of three years from the sale may redeem at any time within one year after the removal of the disability; and such redemption may be of any part of the lands so sold, which includes the whole of the interest of the redemptioner. If the mortgage or other instrument creating a lien under which a party seeks to redeem is duly recorded at the time of the tax sale, the party shall, in addition to the time herein specified, have the right to redeem the real estate sold, or any portion thereof covered by his or her mortgage or lien, at any time within one year from the date of written notice from the purchaser of his or her purchase of the lands at tax sale served upon such party, and notice served upon either the original mortgagees or lienholders or their transferee of record, or their heirs, personal representatives, or assigns shall be sufficient notice.

(b) If any real property has been sold for taxes and is subject to redemption from the sale as set forth in subsection (a) and has also been sold in one or more subsequent sales for taxes, then any party entitled to redeem such sale for taxes may redeem such sale if the redemptioner simultaneously redeems his or her sale and all subsequent sales. In the event of a redemption of successive sales, the redemption amount shall be ascertained by applying the provisions of Sections 40-10-121 and 40-10-122. Redemption amounts computed pursuant to Section 40-10-121 shall be paid as stated therein. Redemption amounts computed pursuant to Section 40-10-122 shall be paid as stated therein if the purchaser had the right to redeem pursuant to subsection (a) or was the owner of the then current tax certificate or tax title. Otherwise, those funds shall be disposed of as set forth in Section 40-10-28 and paid to such purchaser or his or her assignee only as set forth in Section 40-10-28, with the time limits for such application computed utilizing the sale date when the purchaser’s interest was sold for taxes.
Ala. Code § 40-9F-6 — Alabama Code / Title 40 / Chapter 9F / Section 40-9F-6
Section 40-9F-6 Appeals
Status: in_force

Owners or their duly authorized representatives may appeal any state official decision, including all preliminary or final reservations, approvals, and denials, made by the commission or the department with regard to an application and rehabilitation plan submitted under Section 40-9F-3, in accordance with the Alabama Administrative Procedure Act contained in Chapter 22 of Title 41. Appeals shall constitute an administrative review of the decision appealed from and shall not be conducted as an adjudicative proceeding. Appeals shall be submitted within 30 days of receipt by the owner or the owner’s duly authorized representative of the decision that is the subject of the appeal.
Ala. Code § 40-26-21 — Alabama Code / Title 40 / Chapter 26 / Section 40-26-21
Section 40-26-21 Allowance of Discount of Taxes
Status: in_force

The Governor may, by executive order, authorize the state Department of Revenue to provide by proper rules and regulations for the allowance of a discount of taxes due and payable to the state by persons subject to the lodgings tax levied by this chapter, in the same manner and to the same extent as the discount allowed persons licensed under the provisions of Division 1 of Article 1 of Chapter 23 of this title. The discount provided for herein shall not exceed five percent of the first $100 of taxes levied and two percent of the taxes levied over $100 and due and payable to the state by persons subject to this chapter. It is provided, however, that the discount provided for herein shall be authorized or allowed only upon taxes which are paid before delinquency.
Ala. Code § 40-12-126 — Alabama Code / Title 40 / Chapter 12 / Section 40-12-126
Section 40-12-126 Medicine, Chemistry, Bacteriology, Etc
Status: in_force

Each person engaged in the practice of medicine, chemistry, bacteriology, roentgenology, or other similar profession, except chemists, bacteriologists, and roentgenologists employed full time by physicians, nonprofit scientific institutions, and hospitals, and except doctors employed exclusively by a medical college, shall pay the following annual license tax: In cities or towns of over 5,000 inhabitants, $25; 1,000 to 5,000 inhabitants, $10; all other places, whether incorporated or not, $5, but no license tax shall be paid to the county. If such business is conducted as a firm or as a corporation in which more than one person is engaged, each person so engaged shall pay the license tax as above stated. The license tax imposed by this section shall not apply until such person shall have practiced his or her profession as long as two years. Two fifths of the annual license tax herein levied shall remain in the Treasury and shall constitute a separate fund to be disbursed by the Treasurer as follows: All of such fund arising from licenses paid in each of the separate counties of the state shall be set aside in a separate fund for such county and shall be disbursed by the Treasurer, on the order of the board of censors of the medical society of such county, if there is such organization in such county.
Ala. Code § 40-29-75 — Alabama Code / Title 40 / Chapter 29 / Section 40-29-75
Section 40-29-75 False Information with Respect to Withholding
Status: in_force

(a) Civil penalty. In addition to any criminal penalty provided by law, if:

(1) Any individual makes a statement under Section 40-18-73 which results in a decrease in the amounts deducted and withheld under Section 40-18-71; and

(2) As of the time such statement was made, there was no reasonable basis for such statement, such individual shall pay a penalty of $500 for such statement.

(b) Exception. The commissioner may waive (in whole or in part) the penalty imposed under subsection (a) if the taxes imposed with respect to the individual under Chapter 18 of this title for the taxable year are equal to or less than the sum of:

(1) The credits against such taxes allowed by Sections 40-18-21, 40-18-120 and 40-18-121; and

(2) The payments of estimated tax which are considered payments on account of such taxes.
Ala. Code § 40-17-141 — Alabama Code / Title 40 / Chapter 17 / Section 40-17-141
Section 40-17-141 Levy; Amount of Tax
Status: in_force

Every motor carrier shall pay an excise tax upon motor fuels used in its operations within this state at the same rate per gallon as shall be currently in effect for the classifications of fuels so used under applicable statutes levying the gasoline tax and diesel fuel tax, as such terms are defined in subdivisions (6) and (7) of Section 40-17-140.
Ala. Code § 40-26B-82 — Alabama Code / Title 40 / Chapter 26B / Section 40-26B-82
Section 40-26B-82 Effectiveness and Cessation. (Amended by Act 2026-391)
Status: in_force

AMENDED BY ACT 2026-391, EFFECTIVE OCTOBER 1, 2026. SEE ACT FOR REVISED LANGUAGE.

(a) The assessment imposed under this article shall not take effect or shall cease to be imposed and any monies remaining in the Hospital Assessment Account in the Alabama Medicaid Program Trust Fund shall be refunded to hospitals in proportion to the amounts paid by them if any of the following occur:

(1) Expenditures for hospital inpatient and outpatient services paid for by the Alabama Medicaid Program for fiscal years 2026, 2027, and 2028 are less than the amount paid during fiscal year 2017 or reimbursement rates under this article for fiscal years 2026, 2027, and 2028 are less than the rates approved by CMS in Sections 40-26B-79 and 40-26B-80.

(2) The Alabama Medicaid Agency makes changes in rules that reduce hospital inpatient payment rates, outpatient payment rates, or adjustment payments, including any cost settlement protocol, which were in effect on September 30, 2025.

(3) The inpatient or outpatient hospital access payments required under this article are changed or the assessments imposed or certified public expenditures or intergovernmental transfers recognized under this article are not eligible for federal matching funds under Title XIX of the Social Security Act, 42 U.S.C. § 1396 et seq., or 42 U.S.C. § 1397aa et seq.

(4) The Alabama Medicaid Agency contracts with an alternate care provider in a Medicaid region under any terms other than the following:

a. The agency may contract with an alternate care provider only if, in the judgment of the agency, care of Medicaid enrollees would be better, more efficient, and less costly than under the then existing care delivery system. The agency may contract with more than one alternate care provider in a Medicaid region.

b. If the agency were to contract with an alternate care provider under the terms of this subdivision, that provider would have to pay reimbursements for hospital inpatient or outpatient care at rates at least equal to the most recent published rates pursuant to Sections 40-26B-79 and 40-26B-80.

c. If more than a year had elapsed since the agency directly paid reimbursements to hospitals, the minimum reimbursement rates paid by the alternate care provider would have to be changed to reflect any percentage increase in the national medical consumer price index minus 100 basis points.

(b)(1) The assessment imposed under this article shall not take effect or shall cease to be imposed if the assessment is determined to be an impermissible tax under Title XIX of the Social Security Act, 42 U.S.C. § 1396 et seq.

(2) Monies in the Hospital Assessment Account in the Alabama Medicaid Program Trust Fund derived from assessments imposed before the determination described in subdivision (1) shall be disbursed under this article to the extent federal matching is not reduced due to the impermissibility of the assessments, and any remaining monies shall be refunded to hospitals in proportion to the amounts paid by them.
Ala. Code § 40-17-80 — Alabama Code / Title 40 / Chapter 17 / Section 40-17-80
Section 40-17-80 Use of Net Tax Proceeds for Highway Purposes - Construction and Maintenance of Highways and Traffic Control Areas on School Property
Status: reserved

Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012.
Ala. Code § 40-5-47 — Alabama Code / Title 40 / Chapter 5 / Section 40-5-47
Section 40-5-47 Collection of Ad Valorem Tax Revenues Earmarked for Support of Fire Protection and Emergency Services
Status: in_force

(a) Unless authorized by local law, the county revenue departments are prohibited from charging and retaining any collection fees for collecting and otherwise administering any special two mills of ad valorem tax authorized by referendums on June 4, 1996 and levied in any county for fire protection and emergency services.

(b) This section shall become effective retroactive to the date authorized by referendums on June 4, 1996, and approved by the Governor. The intent of this legislation is for all monies collected under this referendum to go to fire and emergency services outlined above in subsection (a).
Ala. Code § 40-23-105 — Alabama Code / Title 40 / Chapter 23 / Section 40-23-105
Section 40-23-105 Applicability of Certain Title 40 Provisions
Status: in_force

Except as herein otherwise provided, the tax herein shall be subject to all definitions, exceptions, exemptions, proceedings, requirements, rules, regulations, provisions, penalties, fines, punishments, deductions, and discounts in accordance with the provisions of Sections 40-23-1 through 40-23-36 and the assessment and refund procedures set out in Chapter 2A of this title.
Ala. Code § 40-12-48 — Alabama Code / Title 40 / Chapter 12 / Section 40-12-48
Section 40-12-48 Architects
Status: in_force

Each architect practicing his profession for the public shall pay to the state a license tax of $25, but no license shall be paid to the county. If such business is conducted as a firm or as a corporation in which more than one person above named is engaged, each person so engaged shall pay the amount provided above.
Ala. Code § 40-13-34 — Alabama Code / Title 40 / Chapter 13 / Section 40-13-34
Section 40-13-34 Inspection of Books of Persons Engaged in Severing of Coal or Lignite; Issuance of Forms and Making of Rules, Regulations and Promulgations by Department of Revenue Generally; Delinquent Penalty
Status: in_force

(a) The relevant books of every person engaged in the severing of coal or lignite in the State of Alabama shall be open to inspection by duly authorized agents of the Department of Revenue selected or appointed for the purpose of aiding in the collection and enforcement of the tax imposed by this article.

(b) The Department of Revenue is authorized and empowered to issue such forms and to make reasonable rules, regulations and promulgations as may be necessary to enforce and collect the tax imposed by this article, including the imposition of a delinquent penalty not to exceed 10 percent of the amount of such tax; provided, however, that such penalty may be waived by the Department of Revenue if a good and sufficient reason therefor is shown.
Ala. Code § 40-18-376.1 — Alabama Code / Title 40 / Chapter 18 / Section 40-18-376.1
Section 40-18-376.1 Projects in Targeted or Jumpstart Counties
Status: in_force

(a) As used in this section, the following terms have the following meaning s :

(1) JUMP START COUNTY. Any Alabama county that meets all the following:

a. Does not qualify as a targeted county.

b. Has experienced negative population growth over the last five years as determined by the Commissioner of Labor as of each January 1 using the most current data available from the United States Departments of Labor or Commerce, the United States Bureau of the Census, or any other federal or state agency or department.

c. Contains no more than two opportunity zones as they existed on June 1, 2019.

(2) TARGETED COUNTY. Any Alabama county that has a population of 60,000 or less, as determined by the Commissioner of Labor as of each January 1 using the most current data available from the United States Departments of Labor or Commerce, the United States Bureau of the Census, or any other federal or state agency or department.

(b) In making the findings required by Section 40-18-373, a company that proposes a qualifying project in a targeted or jumpstart county shall be an approved company for purposes of this section only if the Secretary of Commerce makes the additional finding that the qualifying project will increase the economic diversity of, or otherwise benefit, the targeted or jumpstart county.

(c) For purposes of determining in Section 40-18-372(2)b. whether a qualifying project may receive the jobs act incentives, a project to be located in a targeted or jumpstart county shall employ at least 10 new employees and shall involve, directly or indirectly, at least two million dollars ($2,000,000) of capital, absent a finding of extraordinary circumstances by the Secretary of Commerce.

(d) If the qualifying project is located in a county which is deemed to be a targeted or jumpstart county on the date the project agreement is executed, the following shall be applicable:

(1) The jobs credit provided in Section 40-18-375(a) shall be up to 4.0 percent of the wages paid to Alabama resident employees during the prior year; and

(2) The investment credit provided in Section 40-18-376(a) shall have an incentive period not to exceed 15 years.

(e) Each year, the incentives in subsection (d) may be extended to no more than two qualifying projects not in targeted or jumpstart counties. Such incentives shall be granted in project agreements executed by the Governor on the recommendation of the Secretary of Commerce.
Ala. Code § 40-17-201 — Alabama Code / Title 40 / Chapter 17 / Section 40-17-201
Section 40-17-201 When Reports to Be Made by Warehousemen and Transfer Companies
Status: reserved

Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012.
Ala. Code § 40-7-41 — Alabama Code / Title 40 / Chapter 7 / Section 40-7-41
Section 40-7-41 Plat Books - Where Kept
Status: in_force

Such maps and plat books shall be kept in the office of the tax assessor, open to the inspection of the public at all times when not in use by the assessor or the board of equalization.
Ala. Code § 40-12-60 — Alabama Code / Title 40 / Chapter 12 / Section 40-12-60
Section 40-12-60 Battery Shops
Status: in_force

Each battery shop for the repairing and recharging and selling of batteries shall pay the following license taxes: In cities and towns of over 60,000 inhabitants, $20; in cities and towns of 16,000 inhabitants and not over 60,000 inhabitants, $15; in cities and towns of 5,000 and not over 16,000 inhabitants, $10; in all other places, whether incorporated or not, $5. The above license tax shall not apply unless a complete battery service is rendered. Each manufacturer of batteries shall pay a license tax of $100; provided, that such manufacturer paying the license hereunder shall not be required to pay the license under Section 40-12-172.
Ala. Code § 40-1-31.1 — Alabama Code / Title 40 / Chapter 1 / Section 40-1-31.1
Section 40-1-31.1 Disposition of Certain Fees
Status: in_force

All of the fees provided for in Sections 40-4-5, 40-4-6, 40-5-14, 40-5-17, 40-7-19, 40-7-32, and 40-10-27, when collected, shall be refunded to the fund or official paying the administrative costs of performing the functions for which said fees are provided.
Ala. Code § 40-15B-2 — Alabama Code / Title 40 / Chapter 15B / Section 40-15B-2
Section 40-15B-2 Definitions
Status: in_force

In this chapter:

(1) “Apportionable estate” means the value of the gross estate as finally determined for purposes of the estate tax to be apportioned reduced by:

(A) any claim or expense allowable as a deduction for purposes of the tax;

(B) the value of any interest in property that, for purposes of the tax, qualifies for a marital or charitable deduction or otherwise is deductible or is exempt; and

(C) any amount added to the decedent’s gross estate because of a gift tax on transfers made before death.

(2) “Estate tax” means a federal, state, or foreign tax imposed because of the death of an individual and interest and penalties associated with the tax. The term does not include an inheritance tax, income tax, or generation-skipping transfer tax other than a generation-skipping transfer tax incurred on a direct skip taking effect at death.

(3) “Gross estate” means, with respect to an estate tax, all interests in property subject to the tax.

(4) “Person” means an individual, corporation, business trust, estate, trust, partnership, limited liability company, association, joint venture, public corporation, government, governmental subdivision, agency, or instrumentality, or any other legal or commercial entity.

(5) “Ratable” means apportioned or allocated pro rata according to the relative values of interests to which the term is to be applied. “Ratably” has a corresponding meaning.

(6) “Time-limited interest” means an interest in property which terminates on a lapse of time or on the occurrence or nonoccurrence of an event or which is subject to the exercise of discretion that could transfer a beneficial interest to another person. The term does not include a cotenancy unless the cotenancy itself is a time-limited interest. The term also does not include an interest in property to the extent the beneficiary has a right to accelerate, require, or elect to receive a distribution of the property.

(7) “Value” means, with respect to an interest in property, fair market value as finally determined for purposes of the estate tax that is to be apportioned, reduced by any outstanding debt secured by the interest without reduction for taxes paid or required to be paid or for any special valuation adjustment.
Ala. Code § 40-7-94 — Alabama Code / Title 40 / Chapter 7 / Section 40-7-94
Section 40-7-94 Authorization to Issue Refunding Warrants
Status: in_force

Each such county may in like manner from time to time issue refunding warrants, either by sale or by exchange, for the purpose of refunding a like or greater principal amount of warrants then outstanding which were issued under the provisions of this division and the interest thereon and paying any premium necessary to be paid to retire the outstanding warrants refunded thereby. The provisions of this division applicable to the warrants so refunded shall likewise be applicable to such refunding warrants.
Ala. Code § 40-29B-7 — Alabama Code / Title 40 / Chapter 29B / Section 40-29B-7
Section 40-29B-7 Amnesty Requirements
Status: in_force

(a) An eligible taxpayer who is granted amnesty for an eligible tax type shall comply with all of the following requirements:

(1) Submit to the department by November 15, 2018, all applicable returns, supporting documentation, and the full payment of the tax. No payment plans will be entered into for taxes that are approved for amnesty. An amnesty payment or return submitted in a properly addressed envelope with sufficient postage delivered by the United States Postal Service is deemed paid or received on the date it is postmarked. An amnesty payment or return delivered by courier or taxpayer is deemed paid or received on the date it is delivered to the department’s headquarters or a regional office.

(2) Include the current year return with the amnesty returns filed for the eligible tax type. Penalties for failure to timely file a return and failure to timely pay in accordance with subsections (a) and (b) of Section 40-2A-11, respectively, shall be waived. Waiver of interest does not apply to current year returns.

(b) No interest shall be paid on refunds for a tax period for which amnesty is granted.

(c) If the taxpayer complies with the provisions of this chapter, the taxpayer is deemed to be in compliance with the department for the tax type for which amnesty was granted.

(d) If the approved taxpayer fails to fulfill all the requirements of this section, the amnesty agreement shall be deemed null and void.
Ala. Code § 40-9B-7 — Alabama Code / Title 40 / Chapter 9B / Section 40-9B-7
Section 40-9B-7 Private Use Property; Taxation Thereof
Status: in_force

(a) Notwithstanding any other provision of law, if a public authority or county or municipal government has title to or a possessory right in private use property, then:

(1) The property shall be subject to ad valorem taxes as if the private user held title to the property.

(2) The private user of the property shall be liable for construction related transaction taxes as if the private user held title to such property.

(3) The private user of the property shall be subject to the recording taxes for mortgages, deeds, and documents relating to the issuance or securing of obligations and the conveyance of title to property into and out of a public authority.

(b) A private user of property described in subsection (a) may apply for, and if the property constitutes industrial development property, be granted abatements of ad valorem, construction related transaction taxes, and mortgage and recording taxes as described in Sections 40-9B-1 through 40-9B-6.

(c) The rule of subsection (a)(1) shall not apply to ad valorem taxes if a private user was entitled to use the property pursuant to a lease or other agreement entered into before May 21, 1992, or would be entitled to use the property at some future time pursuant to inducement entered into or adopted before May 21, 1992, provided, however, that this subdivision shall apply only to the property and the amount of capital expenditures set out in such inducement, subject to de minimis deviations.

(d) The rule of subsection (a)(2) shall not apply to construction related transaction taxes if a private user was entitled to use the property pursuant to a lease or other agreement entered into before May 21, 1992, or would be entitled to use the property at some future time pursuant to inducement entered into or adopted before May 21, 1992, provided, however, that this subdivision shall apply only to the property and the amount of capital expenditures set out in such agreement, subject to de minimis deviations.

(e) The rule of subsection (a)(3) shall not apply to mortgage and recording taxes with respect to property if a private user was entitled to use the property pursuant to a lease or other agreement entered into before May 21, 1992, or would be entitled to use the property at some future time pursuant to inducement entered into or adopted before May 21, 1992, provided, however, that this subdivision shall apply only to the property specified in such agreement, subject to de minimis deviations.
Ala. Code § 40-7-34 — Alabama Code / Title 40 / Chapter 7 / Section 40-7-34
Section 40-7-34 Book of Assessments - to Be Certified by Department
Status: in_force

After the book of assessments has been completed as provided in this title, the Department of Revenue or the agent or assistant thereof shall certify on the book of assessments that the same has been examined and corrected by him by comparing the book of assessments with the tax returns showing final valuations, both as to items of property and amounts of assessments, and that the amount of state tax is $ ______ (here give amount)______, the amount of county tax is $ ______ (here give amount) ______, the amount of special taxes is $ ______ (here give amount) ______, specifying the total amount of each of such taxes, and such certificate is to be the warrant to the tax collector of the county to proceed to collect such taxes in the manner directed by law.
Ala. Code § 40-14B-22 — Alabama Code / Title 40 / Chapter 14B / Section 40-14B-22
Section 40-14B-22 Allocation of Additional Tax Credits
Status: in_force

(a) Subject to, and in accordance with, this chapter, there shall be a second allocation of premium tax credits to investors who contribute certified capital after June 14, 2007, to certified capital companies in an amount equal to the total pool of tax credits allocated pursuant to this chapter prior to June 14, 2007. Any limitations on the amount of certified capital that may be requested by a certified investor contained in this chapter shall be calculated with respect to this allocation without regard to any certified capital requested or invested by such investor prior to June 14, 2007. The Alabama Development Office shall promulgate rules to insure the certified capital program shall be inclusive and reflect the racial, gender, geographic, urban/rural, and economic diversity of the state.

(b) A certified investor who contributes certified capital in connection with the second allocation may take up to a maximum of five percent of the vested premium tax credit against its tax liability for any tax year of the certified investor, beginning in the second tax year after the investment. Provided, however, that for any tax beginning on or after January 1, 2014, a certified investor may take up to 17.5 percent of the vested premium tax credit until the tax credits taken by such investor equal 100 percent of the certified investor’s certified capital.

(c) The Alabama Development Office shall administer this chapter and shall adopt such rules as necessary to implement this chapter, including the second allocation provided in subsection (a) no later than the 180th day after June 14, 2007, and shall begin accepting applications with respect to the additional allocation of certified capital no later than 90 days thereafter.

(d) Notwithstanding any provision of this section to the contrary, the granting of any credits against the insurance premium tax shall not affect the insurance premium tax receipts of the Education Trust Fund which is provided for in Section 27-4A-3.
Ala. Code § 40-17-102 — Alabama Code / Title 40 / Chapter 17 / Section 40-17-102
Section 40-17-102 Eligibility for Refund; Amount
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 § 40-18-2.1 — Alabama Code / Title 40 / Chapter 18 / Section 40-18-2.1
Section 40-18-2.1 Income of Foreign Missionary Exempt
Status: in_force

All income earned from any missionary service rendered by a foreign missionary while he or she is physically present in a foreign country or countries for a minimum of 24 months and is employed or appointed by a church or other like religious organization is hereby exempted from any state income taxation or like taxation by whatever name called.
Ala. Code § 40-17-361 — Alabama Code / Title 40 / Chapter 17 / Section 40-17-361
Section 40-17-361 Disposition of Diesel Proceeds
Status: in_force

(a) The proceeds of the thirteen cents ($.13) diesel excise tax imposed by this article, when collected, shall be applied as follows:

(1) For payment of the costs of collection thereof, being the amount appropriated for each fiscal year by the Legislature to the department for the administration of this article.

(2) For payment of the principal of and interest on bonds issued after October 1, 1969, and prior to December 1, 1977, by the Alabama Highway Authority, a public corporation and instrumentality of the state, all in the manner and to the extent and subject to the priorities as to rank as are provided in the respective statutes under which the bonds were issued.

(3) For payment of the principal of and interest on bonds and other obligations, including refunding obligations, issued after December 1, 1977, by a public corporation existing at the time of issuance under the laws of Alabama pursuant to then existing statutory or constitutional authorization, or by the State of Alabama pursuant to authorization, effective at the time of issuance, under the Constitution and laws of the state, and for which the excise tax imposed by this article shall have been appropriated and pledged in a then effective statute or constitutional provision, including any enabling act under a constitutional provision, all in the manner and to the extent and subject to the priorities in rank as may be provided in the statute or constitutional provision or in an authorizing resolution thereunder.

(4) The balance shall be covered into the State Treasury to the credit of the Department of Transportation to be used exclusively in the construction, repair, maintenance, and operation of public roads and bridges in this state, including any toll road or toll bridge constructed by the Department of Transportation or maintained and operated by it or under its supervision.

(b) Revenues received or collected from the additional six cents ($.06) excise tax by the department upon the selling, use or consumption, distributing, storing, or withdrawing from storage in this state of diesel fuel remaining after the payment of the expense of administration and enforcement of this section shall be distributed as follows:

(1) Four and sixty-nine one hundredths percent shall be distributed equally among each of the 67 counties of the state monthly. These funds shall be used by counties for the purposes specified in paragraph a. of subdivision (2) of subsection (a) of Section 8-17-91.

(2) Ninety-three one hundredths of one percent shall be allocated among the incorporated municipalities of the state and distributed and used as provided in paragraph c. of subdivision (2) of subsection (a) of Section 8-17-91.

(3) The balance shall be paid to the State Treasury to be used for highway purposes by the Department of Transportation.

Provided, that for the first five full fiscal years commencing October 1, 2004, if distributions to the counties and municipalities provided for in subdivisions (1) and (2) above are insufficient to ensure, in combination with the distributions provided in Section 8-17-91, that the counties and municipalities receive no less than the distributions received for fiscal year 2003 under the previous provisions of Section 8-17-91, then the above percentages shall be adjusted accordingly. After the first five full fiscal years, the above percentages shall not be adjusted.
Ala. Code § 40-18-361 — Alabama Code / Title 40 / Chapter 18 / Section 40-18-361
Section 40-18-361 Tax Credit for Certain Adoptions
Status: in_force

(a) A taxpayer shall be allowed a one time, refundable credit against the tax imposed by Section 40-18-2, for a private adoption or the adoption of a qualified foster child until December 31, 2022. The amount of such credit shall be one thousand dollars ($1,000) per child adopted through a private adoption or qualified foster child to be claimed in the year in which the adoption becomes final.

(b)(1) For tax years beginning on and after January 1, 2023, and ending December 31, 2027, a taxpayer shall be allowed a one time, refundable credit against the tax imposed by Section 40-18-2, for a private adoption, an out-of-state adoption, or the adoption of a qualified foster child. The credit may be claimed in the year in which the adoption becomes final.

(2) The amount of the credit shall be two thousand dollars ($2,000) per child adopted through a private adoption or per the adoption of a qualified foster child, provided that the adopted child is a resident of Alabama.

(3) If the child is adopted through an out-of-state adoption or is not otherwise a resident of Alabama, the amount of the credit shall be one thousand dollars ($1,000) per child.

(c) A taxpayer who adopts a child of his or her spouse is not eligible for a tax credit under this section.

(d) For tax years beginning on and after January 1, 2028, a taxpayer shall be allowed a one time, refundable credit against the tax imposed by Section 40-18-2, for a private adoption or the adoption of a qualified foster child. The amount of such credit shall be one thousand dollars ($1,000) per child adopted through a private adoption or qualified foster child to be claimed in the year in which the adoption becomes final.
Ala. Code § 40-1-7 — Alabama Code / Title 40 / Chapter 1 / Section 40-1-7
Section 40-1-7 Liability of Agents for Taxes
Status: in_force

When taxes are levied on the gross or net receipts of any person, company, corporation, or association doing business in this state by any agent, such agent shall be personally liable for such taxes, and the tax collector may collect the same from such agent by garnishment or by the seizure and sale of any personal property belonging to him, as if such taxes were assessed against him.
Ala. Code § 40-23-196 — Alabama Code / Title 40 / Chapter 23 / Section 40-23-196
Section 40-23-196 Refund or Credit of Excess Taxes Paid
Status: in_force

(a) Any taxpayer who pays a simplified sellers use tax through this program that is higher than the actual state and local sales or use tax levied in the locality where the sale was delivered may file for a refund or credit of the excess amount paid to the eligible seller participating in the program. A business taxpayer who has a registered consumer use tax account with the department may claim credit for the overpayment of simplified use tax on their consumer use tax return in a manner prescribed by the department. All other taxpayers may file a petition for refund in the manner prescribed by the department. The petition for refund may only be filed once per year. In the event the amount due to be refunded in a year is less than twenty-five ($25.00) dollars, payment of the refund may be deferred by the department and combined with amounts due to be paid pursuant to subsequent annual refund petitions for a period of up to three years.

(b) Any taxpayer seeking a refund or credit of excess taxes paid to an eligible seller participating in the program shall maintain records documenting the amount of simplified sellers use tax paid. Refund or credit requests shall require proper documentation of amounts paid by the taxpayer and shall be submitted to the department with the petition for refund.

(c) Notwithstanding any other provision of law, interest due on any refund of taxes paid directly to the department under this division shall be paid beginning 90 days after the receipt date of the properly documented refund petition with interest accruing beginning on the 91st day.
Ala. Code § 40-12-194 — Alabama Code / Title 40 / Chapter 12 / Section 40-12-194
Section 40-12-194 Bond Required
Status: reserved

Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012.
Ala. Code § 40-18-42.1 — Alabama Code / Title 40 / Chapter 18 / Section 40-18-42.1
Section 40-18-42.1 Revised Due Dates for Payments of Income Tax or Financial Institution Excise Tax
Status: in_force

(a) This section shall be known and may be cited as the David E. Scott Tax Filing Act of 2021.

(b)(1) Notwithstanding anything to the contrary in Chapter 16 or this chapter, payments of income tax or financial institution excise tax originally due between April 15, 2021, and June 30, 2021, shall be due on the revised due dates for the corresponding federal payments.

(2) The Department of Revenue is authorized to delay for a reasonable time period the due date for filing and payment of any tax administered by the department for taxpayers residing in areas within a state or territory of the United States for which the President of the United States or the governor of that state or territory has declared a state of emergency or disaster.

(3) The department may adopt rules necessary to administer this section.
Ala. Code § 40-17A-11 — Alabama Code / Title 40 / Chapter 17A / Section 40-17A-11
Section 40-17A-11 Method and Time of Affixing Stamps; Payment Due
Status: in_force

(a) When a dealer purchases, acquires, transports, or imports into this state marihuana or controlled substances on which a tax is imposed by Section 40-17A-8, and if the indicia evidencing the payment of the tax have not already been affixed, the dealer shall have them permanently affixed on the marihuana or controlled substance immediately after receiving the substance. Each stamp or other official indicia may be used only once.

(b) Payable on possession. Taxes imposed upon marihuana or controlled substances by this chapter are due and payable immediately upon acquisition or possession in this state by a dealer.
Ala. Code § 40-17-182 — Alabama Code / Title 40 / Chapter 17 / Section 40-17-182
Section 40-17-182 Forms for Reports
Status: in_force

The forms for all statements and reports required by the provisions of this article shall be prescribed and furnished by the Department of Revenue, and the cost of the enforcement of this article shall be paid out of the funds derived from the excise tax herein prescribed upon a warrant of the Comptroller upon a voucher of the Chairman of the Department of Revenue and approved by the Governor.
Ala. Code § 40-9-25.5 — Alabama Code / Title 40 / Chapter 9 / Section 40-9-25.5
Section 40-9-25.5 American Bowling Congress
Status: in_force

The American Bowling Congress or any predecessor organization or entity is exempted from paying any state, county, and municipal sales or use taxes applicable to its entry fees.
Ala. Code § 40-30-3 — Alabama Code / Title 40 / Chapter 30 / Section 40-30-3
Section 40-30-3 Definitions
Status: in_force

Notwithstanding any other laws or understandings to the contrary, the following terms shall have the following meanings throughout this chapter:

(1) DEPARTMENT. The Alabama Department of Revenue.

(2) ELECTRONIC FILING. The filing of a tax return or other document of any type by any medium acceptable to the department as provided by rule or regulation, which may include but is not limited to the filing of returns and other documents by telephone transmission, electronic transmission, disk transfer, automated clearing-house, value added networks, or magnetic media.

(3) ELECTRONIC RETURN ORIGINATOR. A firm, organization, or person that provides services as an electronic return preparer, or an electronic return collector, or both.

(4) ELECTRONIC RETURN PREPARER. A firm, organization, or person who prepares tax returns including filing declarations, for taxpayers who intend to have their returns electronically filed.

(5) ELECTRONIC RETURN COLLECTOR. A firm, organization, or person who accepts completed tax returns, including filing declarations, for taxpayers who intend to have their returns electronically filed.

(6) FILING DECLARATION. A packet of information that is maintained by the electronic return originator, submitted to the Department of Revenue, or maintained by the taxpayer, in accordance with regulations of the department. The filing declaration includes all documents usually submitted with a tax return which may be more specifically designated by regulation. The filing declaration shall be considered a part of the tax return.

(7) SOFTWARE DEVELOPER. A firm, organization, or person which sells prepackaged software products or develops customized software for formatting returns to electronic filing specifications.

(8) TRANSMITTER. A firm, organization, or person that transmits electronic returns or other documents directly to the department or its designated receiver.
Ala. Code § 40-21-103 — Alabama Code / Title 40 / Chapter 21 / Section 40-21-103
Section 40-21-103 Exclusions. (Amended by Act 2026-595)
Status: in_force

AMENDED BY ACT 2026-595, EFFECTIVE SEPTEMBER 1, 20276. SEE ACT FOR REVISED LANGUAGE.

The storage, use, or other consumption of utility services in the State of Alabama is hereby specifically excluded from the tax herein levied:

(1) Whenever the State of Alabama is prohibited from taxing such storage, use, or consumption under the Constitution or laws of the United States of America or the Constitution of the State of Alabama;

(2) Whenever any tax relating to the sale, use, storage, or consumption of said utility services shall be levied under the provisions of Article 2 of Chapter 23 of this title, or under the provisions of Sections 40-23-1 through 40-23-36 or the Alabama Transaction Tax Act of 1992 if enacted into law;

(3) Whenever the purchase of said utility services shall have been at a wholesale sale;

(4) Whenever electricity, natural gas, or domestic water shall have been used or consumed directly in or for the production, generation, processing, storage, delivery, or transmission of electricity, natural gas, or domestic water;

(5) Whenever electricity purchased for storage, use, or other consumption is used or consumed by a manufacturer or compounder in an electrolytic or electrothermal manufacturing or compounding process;

(6) Whenever natural gas purchased for storage, use, or other consumption is used or consumed by a manufacturer or compounder as a chemical raw material in the manufacturing or compounding of tangible personal property, but not as fuel or energy;

(7) Whenever natural gas purchased for storage, use, or other consumption is used by a manufacturer or compounder to chemically convert raw materials prior to the use of such converted raw materials in an electrolytic or electrothermal manufacturing or compounding process;

(8) Whenever the sales price of said utility services shall be included as a part of the gross receipts or gross sales of a utility subject to the utility gross receipts tax for the purpose of calculating the utility gross receipts tax payable by said utility;

(9) Whenever electricity purchased for storage, use, or other consumption is used or consumed in a process for the isotopic enrichment of uranium and when said electricity is purchased from a subsidiary corporation of the corporation engaged in the isotopic enrichment of uranium; and

(10) Whenever utility services are furnished through the use of a prepaid telephone calling card.
Ala. Code § 40-26B-80 — Alabama Code / Title 40 / Chapter 26B / Section 40-26B-80
Section 40-26B-80 Outpatient Medicaid Base Payments. (Amended by Act 2026-391)
Status: in_force

AMENDED BY ACT 2026-391, EFFECTIVE OCTOBER 1, 2026. SEE ACT FOR REVISED LANGUAGE.

If the Alabama Medicaid Agency implements OPPS, the total amount budgeted (total base rate) for OPPS shall not be less than the total outpatient UPL.

The agency shall pay hospitals as a base amount for fiscal years 2026, 2027, and 2028 for outpatient services, based upon an outpatient fee schedule in existence on September 30, 2018. Medicaid may update the outpatient fee schedule with approval of the Hospital Services and Reimbursement Panel. Hospital outpatient base payments shall be in addition to any hospital access payments or other payments described in this article.
Ala. Code § 40-10-20 — Alabama Code / Title 40 / Chapter 10 / Section 40-10-20
Section 40-10-20 Certificates of Purchase - When Land Bid in for State
Status: in_force

For the real estate bid off for the state in each case the judge of probate shall make out a certificate of purchase to the state of like import to the one provided for in Section 40-10-19 and deliver the same to the tax collector who shall, on final settlement, deliver all certificates received by him from the judge of probate to the Comptroller, who shall examine carefully all certificates of purchase of real estate where the same were bid in for the state at tax sale. When the same are received by him and if, in his opinion, such sale was erroneous for want of regularity, proper or sufficient description, error in advertising or for any other cause that may appear from such certificates, he shall so declare it and return the certificate to the judge of probate and charge the account of the officer making the error with all taxes, interests, fees, and costs involved in said sale. The Comptroller shall notify the judge of probate who issued the certificate of such cancellation, and shall also notify the tax assessor of the county in which the property is situated and direct him to assess the property as an escape for the years in which it was subject under existing laws. The Comptroller, when he has settled the accounts of the tax collector, shall deliver to the Land Commissioner all certificates of land bid in for the state which have been accepted by him, and said Land Commissioner shall cause the same to be recorded in a book kept in his office for that purpose and properly indexed for convenient reference. Lands bid in for the state shall not thereafter be assessed except as herein provided until the same have been redeemed or sold by the state.
Ala. Code § 40-18-12 — Alabama Code / Title 40 / Chapter 18 / Section 40-18-12
Section 40-18-12 Net Income of Individuals - Defined
Status: reserved

Repealed by Act 98-502, § 2.
Ala. Code § 40-12-31 — Alabama Code / Title 40 / Chapter 12 / Section 40-12-31
Section 40-12-31 Occupational Taxes Authorized
Status: in_force

No provision or provisions in this chapter shall prevent the Alabama Legislature from enacting, imposing, and establishing occupational taxes, which are to be paid to the county or otherwise, and are imposed on an individual’s engaging in any occupation, business, or profession without any regard to whether he or she has a license to, or pays a license tax or fee in order to, carry on that occupation, business, or profession.
Ala. Code § 40-7-4 — Alabama Code / Title 40 / Chapter 7 / Section 40-7-4
Section 40-7-4 Taxpayer to Attend Appointment and Return List of Property; Failure to Furnish Description of Real Estate
Status: in_force

It is the duty of every person in every election precinct to attend in person before the assessor on the first day of the appointment in the precinct of the taxpayer’s residence and then and there to render to the assessor under oath a full and complete list of all property of which he was owner, or in which he had any interest whatever, or of which he was trustee or agent on October 1 of that year. The land and improvements thereon and homesteads must be separately listed and valued. On failure of the taxpayer for 30 days after demand or notice by the tax assessor to furnish a sufficient description of his real estate, said tax assessor shall secure such description from the records of conveyance in the office of the probate court of his county, and if he is unable to get a sufficient description from such records, then by a survey of property by the county surveyor or otherwise, and the reasonable expenses incident thereto shall be allowed by the county commission and paid out of the general fund of the county wherein the property involved is located, and such amount as is allowed shall be added as costs to the taxes assessed against such taxpayer and, when collected, shall be covered into the general fund of the county.
Ala. Code § 40-18-546 — Alabama Code / Title 40 / Chapter 18 / Section 40-18-546
Section 40-18-546 Forms; Construction of Article
Status: in_force

(a) All filings and applications made with the Department of Revenue in relation to the employer tax credit or the facility tax credit shall be made using forms adopted by the Department of Revenue. Such applications and filings shall be treated as tax returns, subject to penalties imposed by the Department of Revenue.

(b) All filings and applications made with the Department of Human Resources in relation to the nonprofit provider grant program shall be made using forms adopted by the Department of Human Resources.

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

(d) Nothing in this article shall be construed to make available to any taxpayer any right to the benefits conferred by this article absent strict compliance with this article.
Ala. Code § 40-26B-3 — Alabama Code / Title 40 / Chapter 26B / Section 40-26B-3
Section 40-26B-3 Payment and Collection of Tax; Appropriation of Funds and Use by Alabama Medicaid Agency
Status: in_force

(a) The taxes imposed by this article shall be due and payable to the department on or before the twentieth day of the month next succeeding the month in which the tax accrues, and shall, when collected, be paid by the department into the State Treasury. Payment by United States mail will be timely if mailed in accordance with Section 40-1-45. When paid into the State Treasury, all such taxes shall be deposited to the credit of the Alabama Health Care Trust Fund.

(b) The receipts from the tax levied in this article shall be solely available for appropriation by the Alabama Legislature to the Alabama Medicaid Agency for use by said agency in accomplishing the purposes of this article. Provided, however, for the first fiscal year in which this article is effective, to defray its expenses, including salaries and costs of operation incident to the collection of this tax, there is hereby appropriated to the department and shall be deducted as a first charge thereon, an amount not to exceed one percent of the revenues collected pursuant to this article. Such amount of money as shall be appropriated for each succeeding fiscal year by the Legislature to the department with which to pay the salaries, the cost of operation and the management of the department shall be deducted, as a first charge thereon, from the taxes collected under and pursuant to this article. Provided, however, 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 the department for each fiscal year, incident to the collection of this tax.
Ala. Code § 40-12-350 — Alabama Code / Title 40 / Chapter 12 / Section 40-12-350
Section 40-12-350 County in Which Issued
Status: in_force

No license herein provided for shall be issued in any county other than the county wherein the disabled veteran is a bona fide resident; provided, that should a disabled veteran holding a veteran’s license desire to engage in a business or occupation in a county in this state other than the county in which he has secured such veteran’s license, he shall produce the license issued to him in the county of his residence to the probate judge of the county where he desires to do business; and, if the license in such other county together with the license issued in the county of his residence does not exceed the $25 exemption herein granted, he shall be exempt to such extent, and such probate judge shall countersign the license obtained in his county without charge or fee, and it shall thereafter be as valid as though issued by the probate judge of the county of his residence.
Ala. Code § 40-7-16 — Alabama Code / Title 40 / Chapter 7 / Section 40-7-16
Section 40-7-16 How Real Estate May Be Described
Status: in_force

The description of real estate may be as follows:

(1) If it is an entire section, it may be described by the number of the section, township, and range.

(2) If it is a subdivision of a section authorized by the United States for the sale of public lands, it may be described by a designation of such subdivision, with the number of section, township, and range.

(3) If it is less or other than a subdivision, it may be described by metes and bounds, or in some way by which it may be known; provided, that such description shall be sufficient without more to definitely locate and identify the property so listed and shall give the acreage included therein as nearly as known.

(4) If it is in a city, town, or village, surveyed and laid off, and a plat thereof is recorded in the office of the judge of probate of the county, or if a plat is accessible and if it is as a whole lot or block, it shall be described by the designation of the number thereof.

(5) If it is in a part of a whole lot or block, it may be described by metes and bounds, or in some other way by which it may be known; provided, that such description shall be sufficient without more to definitely locate and identify the property so listed and shall show the quantity of such land so listed.

(6) If it is a tract of which the subdivision is not known to the assessor it may be described by metes and bounds, or in some way by which it may be known; provided, that such description shall be sufficient without more to definitely locate and identify the property so listed and shall show the quantity of such land so listed.

(7) It shall be sufficient to describe lands to be assessed or sold for taxes by initials, abbreviations, and figures.

(8) Mineral, coal, oil, gas, timber, and turpentine interests, when they have been so severed in ownership from the soil, or trees, by sale, or otherwise, shall be separately returned for assessment, which return shall show the land in or on which said mineral, coal, oil, gas, timber, and turpentine, interest is located.

(9) If the surface right only is assessed for taxation, the description of the land may be preceded or followed by the letters S.R., and if the mineral interest only is assessed, the description of the land may be preceded or followed by the letters M.R., or other notation showing the nature of the interest assessed and giving the acreage in or on which such right or rights is or are located.
Ala. Code § 40-10-125 — Alabama Code / Title 40 / Chapter 10 / Section 40-10-125
Section 40-10-125 Redeeming Lots and Parcels Without Redeeming Entire Property - How Redeemed
Status: in_force

A person desiring to redeem any separate lot or parcel of land as authorized by Section 40-10-124 must file with the judge of probate an application in writing, under oath, setting forth the date of the decree, the name of the defaulting taxpayer against whom the same was rendered, the description and character of each lot or parcel of land included in the decree and the assessed value thereof, if separately valued in the assessment or, if not separately valued, stating that fact and stating the assessed value of the whole of the lands, a description of the lot or parcel which the applicant seeks to redeem and, if not separately valued in the assessment, stating the value thereof at the time of the assessment and the nature of his interest in such lot or parcel; and such applicant must deposit with the judge of probate a sum of money which bears the same proportion to the amount of taxes, interest, and costs which would be required to redeem all the lands included in the decree, that the value of such lot or parcel, as separately assessed or, if not separately assessed, as ascertained by the judge of probate, bears to the value of the whole of the lands included in the decree; and, in addition thereto, such applicant must deposit the amount of proportionate costs and officers’ fees which may have accrued upon such assessment and sale.
Ala. Code § 40-22-5 — Alabama Code / Title 40 / Chapter 22 / Section 40-22-5
Section 40-22-5 Exemption of Certain Farm Loans from Tax
Status: in_force

No tax levied upon the recordation of mortgages, deeds of trust, and instruments of like character shall be levied upon or collected from any corporation or association engaged exclusively in making farm or crop loans, with respect to any instrument executed to secure a loan made by it to one of its stockholders or members for general agricultural purposes, the provisions of any other law to the contrary notwithstanding. The exemption provided herein shall apply to all deeds, mortgages, and instruments of like character executed to those corporations and associations created and chartered under the provisions of that act of Congress known as the Federal Farm Loan Act, as amended by the Farm Credit Act of 1933.
Ala. Code § 40-7-58 — Alabama Code / Title 40 / Chapter 7 / Section 40-7-58
Section 40-7-58 Design and Operation of System; Advisory Committee
Status: in_force

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

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

a. Two local tax officials appointed by the Association of Alabama Tax Administrators.

b. Two local tax officials appointed by the Alabama Association of Assessing Officials.

c. One county commissioner appointed by the Association of County Commissioners of Alabama.

d. One probate judge who serves as chair of the county commission appointed by the Alabama Probate Judges Association.

e. One representative of the business community, appointed by the Business Council of Alabama.

f. One representative of the retail community appointed by the Alabama Retailers Association.

g. One representative of the business community, appointed by the Alabama Chapter of the National Federation of Independent Businesses.

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

(3) The advisory committee members shall receive no compensation or reimbursement of expenses from the state for serving on the advisory committee.

(b) The advisory committee shall meet with the Commissioner of Revenue and other employees of the Department of Revenue as the commissioner deems appropriate. The initial meeting of the advisory committee shall be at a time and place to be determined by the chair of the advisory committee and shall be held no later than September 30, 2014. At the initial meeting, the advisory committee shall organize itself and shall determine the timing and frequency of subsequent meetings.

(c) The role of the advisory committee shall be limited to providing input and recommendations on the development and functionality of the OPPAL system with relation to the filing of business personal property tax returns utilizing the OPPAL system. The advisory committee shall make no review of the Department of Revenue’s administration of property taxes or any other department matter beyond the OPPAL system.

(d) If the Revenue Commissioner fails to act on recommendations made by the advisory committee regarding OPPAL, the advisory committee, by majority vote, may appeal to the Legislative Council for a determination on whether the committee’s recommendations shall be implemented. The determination of the Legislative Council shall be final.
Ala. Code § 40-18-320 — Alabama Code / Title 40 / Chapter 18 / Section 40-18-320
Section 40-18-320 Short Title
Status: reserved

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

This article shall be known and may be cited as the Veterans Employment Act.
Ala. Code § 40-22-3 — Alabama Code / Title 40 / Chapter 22 / Section 40-22-3
Section 40-22-3 Tax on Mortgages Not Applicable to Any Bank Unless Applicable to All
Status: in_force

The term “bank” as used in this section shall be held to mean a corporation holding a charter issued by the Comptroller of the United States or the banking authorities of the State of Alabama and duly authorized to receive funds on deposit, to be repaid on demand, and to carry on the general business of banking and subject to all the laws of the state applicable to corporations carrying on the business of banking.

No tax as levied by the state in the recording of mortgages of whatever kind filed for record in the probate court in any county in the state shall be levied upon or collected from any bank in this state unless the said tax shall be applicable to and collected from all banks and banking institutions doing business in the State of Alabama.
Ala. Code § 40-25-1 — Alabama Code / Title 40 / Chapter 25 / Section 40-25-1
Section 40-25-1 Definitions. (Amended by Act 2026-50)
Status: in_force

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

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

(1) WHOLESALE DEALER AND JOBBER. Persons, firms, or corporations who buy tobacco products direct from the manufacturer or an affiliate of the manufacturer and sell at wholesale only, any one or more of the articles taxed herein to licensed wholesale dealers, jobbers, semijobbers, and retail dealers for the purpose of resale only.

(2) RETAIL DEALER. Every person, firm, or corporation, other than a wholesale dealer or jobber, who sells or offers for sale any one or more of the articles taxed herein, irrespective of quantity or amount, or the number of sales; and all persons operating under a retail dealer’s license.

(3) SEMIJOBBER. Persons, firms, or corporations who buy tobacco products from permitted wholesalers or obtain tobacco from any other source and sell at wholesale any one or more of the articles taxed herein to licensed retail dealers for the purpose of resale only.

(4) STAMPS. The stamp or stamps by the use of which the tax levied under this article is paid and shall be designated Alabama Revenue Stamps.

(5) CIGARS, CHEROOTS, STOGIES, ETC. A roll for smoking that is of any size or shape and that is made wholly or in part of tobacco or any substitute therefor, irrespective of whether the tobacco is pure or flavored, adulterated or mixed with any other ingredient, if the roll has a wrapper made wholly or in part of tobacco.

(6) HEATED TOBACCO PRODUCT. A product other than a cigarette intended to be heated, containing tobacco that produces an inhalable aerosol by heating the tobacco by means of a device without combustion of the tobacco or by heat generated from a combustion source that only or primarily heats rather than burns the tobacco.

(7) CIGARETTE or CIGARETTES. The same meaning as defined in Section 6-12-2 and includes cigarette or cigarettes intended to be heated.

(8) CIGARETTE OR CIGARETTES INTENDED TO BE HEATED. A cigarette containing tobacco that produces an inhalable aerosol: (i) by heating the tobacco by means of an electronic device without combustion of the tobacco; or (ii) by heat generated from a combustion source that only or primarily heats rather than burns the tobacco.
Ala. Code § 40-17-168.12 — Alabama Code / Title 40 / Chapter 17 / Section 40-17-168.12
Section 40-17-168.12 Reporting of Information; Single Return for Multiple Locations
Status: in_force

(a) Each 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.

(b) The report must contain all of the following information:

(1) A total of all monthly disbursements of compressed natural gas or liquefied natural gas, or both, made by the public seller or fleet producer for use in a motor vehicle for each location.

(2) A total of all monthly disbursements of compressed natural gas or liquefied natural gas to licensed exempt entities.

(3) The name and exempt entity license number of any exempt agency electing to be licensed under Section 40-17-332.

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

(d) If the public seller or fleet producer has multiple locations, the public seller or fleet producer should file one monthly return for all locations in Alabama.
Ala. Code § 40-12-57 — Alabama Code / Title 40 / Chapter 12 / Section 40-12-57
Section 40-12-57 Automobile Tire Retreading Shops
Status: in_force

Retreading or tire rebuilding shops where motor vehicle tires are retreaded shall pay a license tax of $20.
Ala. Code § 40-9-25.10 — Alabama Code / Title 40 / Chapter 9 / Section 40-9-25.10
Section 40-9-25.10 Anniston Fellowship House, Wings of Life, Jacksonville Christian Outreach Center, Wiregrass Children’s Home, Doda Parade, Lee County Humane Society, and Huntsville Emergency Medical Services
Status: in_force

The Anniston Fellowship House, Inc., the Wings of Life, Inc., the Jacksonville Christian Outreach Center, Inc., Wiregrass Children’s Home, Inc., DoDa Parade, Lee County Humane Society, and Huntsville Emergency Medical Services, Inc., are exempted from paying any state, county, and municipal sales or use taxes.
Ala. Code § 40-17-168.10 — Alabama Code / Title 40 / Chapter 17 / Section 40-17-168.10
Section 40-17-168.10 Deduction for Sale or Disbursement to Exempt Entities
Status: in_force

(a) A licensed public seller of compressed natural gas or liquefied natural gas or the licensed fleet producer of compressed natural gas or liquefied natural gas may deduct the number of gallons of compressed natural gas or liquefied natural gas sold or disbursed to the following entities provided that the exempt entity has a valid exempt entity license issued in accordance with subsection (j) of Section 40-17-332:

(1) The United States government or any agency thereof.

(2) Any county governing body in this state.

(3) The governing body of any incorporated municipality in this state.

(4) City and county boards of education in this state.

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

(b) The exempt entity is not entitled to apply for a refund for any excise tax paid to the licensed public seller or licensed fleet producer. The licensed public seller or licensed fleet producer must take the deduction for all gallons of compressed natural gas or liquefied natural gas sold to the licensed exempt entity on the monthly tax return. The licensed exempt entity must provide the licensed public seller or licensed fleet producer with its exempt entity number prior to the purchase. If the licensed exempt entity is not subject to the excise tax levied under this article on compressed natural gas or liquefied natural gas, the licensed exempt entity will not be subject to the state inspection fee levied under Section 8-17-87.
Ala. Code § 40-12-220 — Alabama Code / Title 40 / Chapter 12 / Section 40-12-220
Section 40-12-220 Definitions
Status: in_force

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

(1) BUSINESS. All activities engaged in, or caused to be engaged in, by any person with the object of gain, profit, benefit, or advantage, either direct or indirect to such person.

(2) COMMISSIONER. The Commissioner of Revenue of the state.

(3) DEPARTMENT. The Department of Revenue of the state.

(4) GROSS PROCEEDS. The value proceeding or accruing from the leasing or rental of tangible personal property, including any license or privilege taxes passed on to a lessee by a lessor, without any deduction on account of the cost of the property so leased or rented, the cost of materials used, labor or service cost, interest paid, or any other expense whatsoever, and without any deductions on account of loss, and shall also include on the part of any person claiming exemption under subdivision (4) of Section 40-12-223 an amount equal to the amount of rental paid on any tangible personal property acquired under such exemption and thereafter diverted to the use of such person.

(5) LEASING or RENTAL. A transaction whereunder the person who owns or controls the possession of tangible personal property permits another person to have the possession or use thereof for a consideration and for the duration of a definite or indefinite period of time without transfer of the title to such property. The detention by the user thereof of freight cars, oxygen and acetylene tanks, and similar property, in respect of which detention a demurrage or per diem charge is made against the user of such property, shall not be deemed to constitute a transaction whereunder property is leased or rented to another within the meaning of this article.

(6) PERSON. Any natural person, firm, partnership, association, corporation, receiver, trust, estate, or other entity, or any other group or combination of any thereof acting as a unit.

(7) STATE. The State of Alabama.

(8) TANGIBLE PERSONAL PROPERTY. Personal property which may be seen, weighed, measured, felt, or touched, or is in any other manner perceptible to the senses. The term “tangible personal property” shall not include stocks, bonds, notes, insurance or other contracts, or securities.
Ala. Code § 40-23-150 — Alabama Code / Title 40 / Chapter 23 / Section 40-23-150
Section 40-23-150 Education Trust Fund Rainy Day Account
Status: reserved

Repealed by Act 2012-599, 1st Sp. Sess., §2, effective October 1, 2012.
Ala. Code § 40-7-9.1 — Alabama Code / Title 40 / Chapter 7 / Section 40-7-9.1
Section 40-7-9.1 Correction of Error Made in Assessment, Computation, Etc.; Collection and Refunds Due to Errors
Status: in_force

Whenever an error is found in the assessment, computation, or calculation of the amount of ad valorem taxes, penalties, or fees due thereon; or any mechanical error is found in the tax return, listing, and valuing of property upon assessments legally made or upon collections based thereon; the official charged with assessing and/or collecting such taxes, penalties, or fees is hereby authorized to correct the same in his records; provided, however, he shall file in the record the proper evidence to support his action. In the case of a tax assessor, he shall immediately certify same to the tax collector for collection, or if a refund of taxes is due, the tax collector shall refund said taxes out of the next moneys collected. In the case where the same official assesses and collects the taxes, he shall make the corrections herein authorized and collect any additional sums due, or if a refund of taxes is due, he shall make such refund out of the next moneys collected. Provided further, that the taxpayer shall furnish proof of such payment to the satisfaction of such official within two years from the date of such payment.
Ala. Code § 40-5-20 — Alabama Code / Title 40 / Chapter 5 / Section 40-5-20
Section 40-5-20 Garnishment of Delinquent Taxpayers - Account for Delinquent Taxes; Notice
Status: in_force

(a)(1) If the tax upon assessed tangible personal property of a taxpayer remains unpaid after January 1 in any year, the county tax collecting official shall present the account for taxes to any person or entity who the collecting official ascertains or has just cause to believe may be indebted to the delinquent taxpayer, or has in his or her possession or under his or her control any money, property, or choses in action belonging to any delinquent taxpayer in the county, and demand the payment of the taxes and fees due from the taxpayer. The demand shall operate as a levy upon any assets of the delinquent taxpayer in the possession or control of the third party indebted to the delinquent taxpayer and shall have the force and effect of a writ of garnishment. The tax collecting official shall also immediately give the delinquent taxpayer, if in the county, written notice of the service of the garnishment. If the delinquent taxpayer resides in the state but is not in the county, and his or her address is known or can be ascertained, the tax collecting official shall give notice to the delinquent taxpayer and return the executed garnishment and notice to the court before which the garnishee is cited to appear.

(2) The person to which the account for delinquent taxes is presented shall pay over to the county tax collecting official the amount of the taxes and fees that the delinquent taxpayer owes and shall take the tax collecting official’s receipt for the payment. The receipt shall be taken in all courts of this state as payment on the delinquent taxpayer’s indebtedness to the full amount expressed on the receipt.

(b) If, on demand, the person fails or refuses to pay over the amount of the tax that the delinquent taxpayer owes to the tax collecting official, the tax collecting official shall file a statement of the amount of the tax and fees with the person so refusing. The statement shall operate as a garnishment upon the person so served. The tax collecting official shall proceed to collect the taxes in the manner fixed by law in cases of garnishment.

(c) It shall be the duty of the tax collecting official to ascertain what persons are indebted to or have in their possession any money, property, or choses in action belonging to any delinquent taxpayer.

(d) A delinquent taxpayer may not be compelled to pay any debt before the debt is due, nor be compelled to pay a greater amount than is owed.

(e) The cost of garnishment shall be paid by the party refusing to pay the taxes when so requested.
Ala. Code § 40-26B-87 — Alabama Code / Title 40 / Chapter 26B / Section 40-26B-87
Section 40-26B-87 Exclusion from State General Fund
Status: in_force

The Commissioner of the Alabama Medicaid Agency is hereby directed to specifically exclude from the Plan Amendment submitted to the Centers for Medicare and Medicaid Services regarding the Hospital Assessment Program any language or calculations that would incur liability to the State General Fund.
Ala. Code § 40-19-13 — Alabama Code / Title 40 / Chapter 19 / Section 40-19-13
Section 40-19-13 Department of Revenue to Prescribe Rules, Etc
Status: in_force

The Department of Revenue is empowered and directed to collect all of the mileage taxes under this chapter. In order to ascertain the mileage traveled in this state by motor vehicles subject to the provisions of this chapter, the Department of Revenue shall prescribe the records to be kept and reports to be made by said contract carriers and common carriers subject to said section; and, on or before the fifteenth day of each month, each such carrier shall file with the Department of Revenue, in accordance with its requirements, a statement verified under oath by the carrier, or by a person having knowledge of the facts and duly designated therefor by the carrier, showing the mileage traveled in this state by each motor vehicle subject to the provisions of this chapter, operated by such carrier during the preceding calendar month, and shall, at the time of filing of such report, pay to the Department of Revenue the mileage tax reflected by it.
Ala. Code § 40-21-15 — Alabama Code / Title 40 / Chapter 21 / Section 40-21-15
Section 40-21-15 Statements of Express Companies
Status: in_force

Every express company shall also, in addition to the foregoing requirements, show:

(1) Its total gross receipts from all business done under its charter, whether within this state or outside thereof, during the next preceding 12 months;

(2) Its total gross receipts within this state for the same kind of business done during the same period, including a due proportion of receipts from interstate business; and

(3) Its total gross receipts in each county or town in this state for the same kind of business done during the same period.
Ala. Code § 40-13-61 — Alabama Code / Title 40 / Chapter 13 / Section 40-13-61
Section 40-13-61 Violations; Penalties
Status: in_force

(a) Any person required by this article to make a return, pay a tax, keep records, or furnish information deemed necessary by the commissioner or the computation, assessment, or collection of the tax imposed by this article, who fails to make the return, pay the tax, keep the records, or furnish the information at the time required by law or regulation, in addition to other penalties provided by law, shall be guilty of a Class C misdemeanor and, upon conviction, shall be punished as provided by law. Each required procedure and each required record shall constitute a separate offense.

(b) Any person who willfully or fraudulently makes and signs a return, not believing the return to be true and correct as to every material fact, shall be guilty of a Class C felony, and upon conviction, shall be punished as provided by law. Each return shall constitute a separate offense. Additionally, any person who willfully or fraudulently makes and signs a return shall be subject to the penalties prescribed for perjury under the laws of the state.

(c) If noncompliance with any provision of this article is due to any intent to evade payment, the person liable for the payment may be restrained and enjoined from severing severed material from any production unit from which severed material may be severed and sold and upon which the tax is due.

(d) Proceedings to enforce this article shall be instituted in the name of the state by the Attorney General upon the request of the commissioner.

(e) The assessment and collection of any tax imposed hereunder shall be governed by the Alabama Taxpayers’ Bill of Rights and Uniform Revenue Procedures Act, as amended.

(f) For purposes of this section, in addition to its ordinary legal meaning and its defined meaning under this article, “person” includes an officer or employee of a corporation or a partner, member or employee of a partnership or limited liability entity that is under a duty to perform the act in respect to which the violation occurs.
Ala. Code § 40-9-35 — Alabama Code / Title 40 / Chapter 9 / Section 40-9-35
Section 40-9-35 Alabama Association of Rescue Squads
Status: in_force

(a) Motor fuels used by vehicles of rescue squads who are members in good standing of the Alabama Association of Rescue Squads in Alabama shall be exempt from all state and local motor fuel taxes.

(b) Motor vehicles used by rescue squads who are members in good standing of the Alabama Association of Rescue Squads in Alabama shall be exempt from all tax and motor vehicle license fees.
Ala. Code § 40-12-7 — Alabama Code / Title 40 / Chapter 12 / Section 40-12-7
Section 40-12-7 County License Tax for School Purposes - Disposition of Funds Collected; Charge for Collection and Administration
Status: in_force

(a) All such taxes collected and administered by the Department of Revenue shall be collected and remitted to the governing bodies of the various counties in the manner as provided for the collection and administration of taxes for cities or towns as provided in Sections 11-51-180 through 11-51-185, and the Department of Revenue is authorized to charge the counties for collecting and administering the taxes its actual cost, not to exceed two percent of the amount collected, and to do any and all things pertaining to the collection and administration of the taxes for the various counties as the department is authorized to do in collecting and administering taxes for cities and towns as provided in Sections 11-51-180 through 11-51-185.

(b) For the purpose of this section, the terms collection and administration shall have the same meaning as in Section 11-3-11.3(i).
Ala. Code § 40-17-272 — Alabama Code / Title 40 / Chapter 17 / Section 40-17-272
Section 40-17-272 Provisions of Agreement
Status: in_force

An agreement pursuant to this article may provide for determining the base state for users, user’s records requirements, audit procedures, exchange of information, persons eligible for licensing, define qualified motor vehicles, determine bonding requirement, specify reporting requirements and periods, define uniform penalty and interest rates for late reporting, determine methods for the collecting and forwarding of motor fuel taxes and penalties to another jurisdiction, and may include other provisions to facilitate the administration of the agreement.
Ala. Code § 40-5-41 — Alabama Code / Title 40 / Chapter 5 / Section 40-5-41
Section 40-5-41 Notification When Special Taxes No Longer Required
Status: in_force

When the object for which special taxes were levied and collected has been accomplished or for any other reason the special taxes are no longer required for the purpose for which they were levied, the parties charged with the administration or application of the taxes shall notify the county commission.
Ala. Code § 40-10-136 — Alabama Code / Title 40 / Chapter 10 / Section 40-10-136
Section 40-10-136 Certification When Land Bid in by State Sold
Status: in_force

Upon the consummation of such sale, the Land Commissioner must certify the same to the judge of probate, who shall make entry thereof in the book of land sales in his office; and the commissioner shall furnish a description of such lands to the assessor of the county in which they are situated, who shall enter the same upon his list for assessment; but the time allowed infants and lunatics in which to redeem lands sold for taxes shall in no wise be affected by any such sale and conveyance.
Ala. Code § 40-3-9 — Alabama Code / Title 40 / Chapter 3 / Section 40-3-9
Section 40-3-9 Taking of Inventory to Be Approved
Status: in_force

Any inventory of property in any such county as provided for in Section 40-3-8 shall not be taken or made unless the same is first authorized or approved by the county governing body, which body shall also have the right from time to time to fix and determine the number of employees to be used in making any such inventory.
Ala. Code § 40-18-35.1 — Alabama Code / Title 40 / Chapter 18 / Section 40-18-35.1
Section 40-18-35.1 Carry Forward of Net Operating Losses
Status: in_force

In computing the taxable income of corporations subject to income tax as outlined in Section 40-18-35, there shall be allowed, in addition to the deductions specified therein, a deduction for the sum of the net operating losses which may be carried forward to the taxable year for which the net income of the corporation is being computed.

(1) The term “net operating loss” for the purposes of this section means the excess of the deductions (other than the deduction allowed by this subdivision) allowed by this chapter during a taxable year of the corporation over the corporation’s gross income during that taxable year. For purposes of this paragraph, the corporation’s gross income and allowable deductions shall be determined under the provisions of this chapter applicable to the year in which the net operating loss arises.

(2) A net operating loss shall be carried forward to the earliest subsequent taxable year in which the corporation has taxable income (determined without taking into account the deduction allowed by this subdivision). The amount of a net operating loss which may be carried to any later taxable year shall be the excess of the net operating loss over the sum of the amounts thereof deductible under this subdivision in all the taxable years preceding this taxable year.

(3) If net operating losses arising in more than one taxable year can be carried forward to a taxable year of the corporation, the net operating loss arising from the earliest of those years shall be deducted first.

(4) The net operating loss deduction allowed by this section shall be limited to sources attributable to Alabama.

(5) A net operating loss may be carried forward and deducted only during the 15 consecutive year period immediately following the taxable year in which it arose.

(6) In the case of an acquiring corporation subject to the rules of 26 U.S.C. § 381, or in the case of a new loss corporation within the meaning of 26 U.S.C. § 382, or in the case of the recognized built-in gains of a gain corporation within the meaning of 26 U.S.C. § 384, only the net operating losses as are allowable in accordance with 26 U.S.C. §§ 381, 382, and 384 shall be allowed as a deduction under this section. This subdivision shall be applied before the limitations in the preceding subdivisions are applied.

(7) Notwithstanding the foregoing provisions of this section, for a taxpayer’s taxable year beginning during calendar year 2001 no deduction for any net operating loss shall be allowed or allowable. If and only to the extent that any net operating loss deduction is disallowed by reason of this subdivision, the date on which the amount of the disallowed net operating loss deduction would otherwise expire will be extended by one year. A corporation dissolved and completely liquidated within calendar year 2001 may use its net operating loss without the restrictions provided in this subdivision.
Ala. Code § 40-2-7 — Alabama Code / Title 40 / Chapter 2 / Section 40-2-7
Section 40-2-7 Offices and Equipment; How Expenses Paid
Status: in_force

The Department of Revenue shall have and maintain its offices at the Capitol in Montgomery and shall be provided with suitable rooms, necessary office furniture, supplies, stationery, books and maps, and all expenses of the department incurred in discharge of its duties, and the administration of its duties and the administration of its functions shall be paid by the Treasurer out of the appropriation made for the annual expenses of the Department of Revenue, upon a warrant drawn by the Comptroller on the certificate or voucher of the department, approved by the Governor; provided, that the Department of Finance may at its discretion provide other or additional offices in the City of Montgomery for the use of the Department of Revenue.
Ala. Code § 40-9-27.1 — Alabama Code / Title 40 / Chapter 9 / Section 40-9-27.1
Section 40-9-27.1 Insulin, Insulin Syringes, and Related Items Exempt
Status: in_force

In addition to any other exemptions provided by law, any items used for the treatment of diabetes purchased by or on behalf of an individual pursuant to a valid prescription shall be exempt from state, county, and municipal sales and use taxes, including, but not limited, to any of the following: Insulin and insulin syringes, and any equipment, supplies, devices, chemical reagents, and any related items that may be used by a diabetic to treat diabetes or to test or monitor blood or urine.
Ala. Code § 40-7-5 — Alabama Code / Title 40 / Chapter 7 / Section 40-7-5
Section 40-7-5 Oath to Be Administered Before Return Made
Status: in_force

The tax assessor or his deputy or any other officer administering the oath to the person making the return of property for taxation must orally administer the following oath to every taxpayer before making his returns: “You do solemnly swear that you will true answers make to all lawful questions which may be put to you touching the return you are about to make and that you will make a full and complete return of all property owned by you or in which you had any interest whatever or of which you were trustee or agent on the first day of October of the present tax year, and this return is made upon your personal knowledge, so help you God.”
Ala. Code § 40-12-72 — Alabama Code / Title 40 / Chapter 12 / Section 40-12-72
Section 40-12-72 Cigars, Cigarettes, Cheroots, Etc. - Retailers
Status: in_force

Each retail dealer in cigars, cheroots, stogies, cigarettes, smoking tobacco, chewing tobacco, or snuff, or any substitute therefor, either or all, shall pay to the state the following privilege license tax: In cities of 25,000 inhabitants and over, $15; in cities or towns of 10,000 inhabitants and less than 25,000 inhabitants, $10; in cities or towns of 5,000 inhabitants and less than 10,000 inhabitants, $5; in cities or towns of 2,000 inhabitants and less than 5,000 inhabitants, $3; in all other places, whether incorporated or not, $2. This privilege license tax is levied on each place of business owned or operated by retail dealers, whether under the same roof or not. The phrase “retail dealer” as used in this section shall include every person, firm, corporation, club, or association, other than a wholesale dealer as defined in Section 40-12-73, who shall sell or store or offer for sale any one or more of the articles enumerated herein, irrespective of quantity or amount, or the number of sales. The privilege license tax herein defined shall be in addition to the sales tax as provided in Section 40-25-2.
Ala. Code § 40-26B-98 — Alabama Code / Title 40 / Chapter 26B / Section 40-26B-98
Section 40-26B-98 Approval from Federal Centers for Medicare and Medicaid Services
Status: in_force

(a)(1) The Alabama Medicaid Agency shall request any approval from the federal Centers for Medicare and Medicaid Services it deems necessary for the use of assessments pursuant to this article and for the purpose of receiving associated federal matching funds.

(2) This article shall be implemented only to the extent that any necessary federal approvals are obtained and federal financial participation is available.

(b) The Alabama Medicaid Agency may modify or make adjustments to any methodology, assessment amount, or other provision specified in this article to the extent necessary to meet the requirements of federal law or regulations or to obtain federal approval, but only if subsection (c) of Section 40-26B-93 and subsection (b) of Section 40-26B-96 remain in full force and effect. To the extent that the Alabama Medicaid Agency reduces the emergency medical transport enhancement in order to meet the requirements of federal law or regulations or to obtain federal approval, it must reduce the assessment rate such that the amount of assessment collected does not exceed the amounts needed for the uses described in subsection (c) of Section 40-26B-93.

(c) The Commissioner of Alabama Medicaid may exempt categories of emergency medical transport providers from the assessment if necessary to obtain federal approval.

(d) To the extent that the Alabama Medicaid Agency reduces the total assessment collected pursuant to this article pursuant to subsections (b) or (c), the amount described in subdivision (c)(1) of Section 40-26B-93 shall be reduced in proportion to the amount of the reduced total assessments.
Ala. Code § 40-18-502 — Alabama Code / Title 40 / Chapter 18 / Section 40-18-502
Section 40-18-502 Rulemaking Authority
Status: in_force

The Department of Revenue may adopt rules for the implementation and administration of this article.
Ala. Code § 40-30-6 — Alabama Code / Title 40 / Chapter 30 / Section 40-30-6
Section 40-30-6 Qualification of Electronic Return Originators, Transmitters and Software Developers
Status: in_force

(a) Generally. Qualified electronic return originators, qualified transmitters, and qualified software developers serve as agents of the Department of Revenue. Qualification with the department as an electronic return originator, transmitter, or software developer does not involve a property right of the party so qualified and such qualification may be revoked by the department at any time. The department may by regulation provide specific and general requirements for qualifications.

(b) Qualification. An entity or person may be qualified with the department as an electronic return originator, a transmitter, or as a software developer upon notification of the entity’s or person’s application. If the application for qualification is not accepted by the department, the party making the application may appeal the decision of the department pursuant to Section 40-2A-8. The department may promulgate regulations for the qualifications of electronic return originators, transmitters, and software developers. The failure of the applicant to meet minimum requirements for electronic return originators, transmitters, or software developers is reasonable cause for the department to deny the application for qualification or to revoke a previously granted application.

(c) Revocation of Qualification for Cause. The department may revoke an accepted qualification at any time for cause. Revocation for cause includes but is not limited to actual fraud or failure to adhere to any regulations of the department. An electronic return originator, transmitter, or software developer whose qualification has been revoked by the department is to be notified of the revocation of qualification by certified mail to their last known address or by actual notice. An entity whose qualification has been revoked may appeal the revocation of qualifications for cause by the same process and subject to the same limitations as an appeal under Section 40-2A-8. A revocation of qualification shall be effective upon the mailing of the revocation notice. This revocation of qualification may be stayed only as provided by subsection (d) of this section during the pendency of any appeal of the decision to revoke their qualification. A revocation of qualification for cause will not be considered a waiver of any other remedy at law or equity which the department may pursue against the party whose qualification is revoked.

(d) Temporary Qualification during Pendency of Appeal from Revocation of Qualification for Cause. If requested by the electronic return originator, transmitter, or software developer a temporary qualification may be granted by the Commissioner of the Department of Revenue to be effective during the pendency of the appeal. As a consideration in the grant of a temporary qualification, the commissioner may require a bond and personal guarantees to protect the interest of the department during the pendency of the appeal. The decision of the commissioner as to whether to grant the temporary qualification is final.
Ala. Code § 40-12-50 — Alabama Code / Title 40 / Chapter 12 / Section 40-12-50
Section 40-12-50 Auctioneers
Status: in_force

Auctioneers and apprentice auctioneers shall pay annual license taxes in accordance with Chapter 4 of Title 34.