Ala. Code § 40-18-6.1 — Alabama Code / Title 40 / Chapter 18 / Section 40-18-6.1
Section 40-18-6.1 Gain or Loss - Special Rules for Capital Gains Invested in Opportunity Zones
Status: in_force

(a) The provisions in 26 U.S.C. § 1400Z-2 shall be applicable to an investment in an approved opportunity fund in calculating both of the following:

(1) The income tax levied by this chapter, or the estimated income tax payment.

(2) The financial institution excise tax found in Chapter 16.

(b) Any approved opportunity fund may enter into a project agreement with ADECA to provide to the fund’s investors impact investment tax credits against any tax liability described in subdivisions (1) and (2) of subsection (a). The impact investment tax credits shall be allocated annually, but only to the extent that one or more projects undertaken by the fund are not producing the returns provided in the project agreement. Provided however, the calculation of the impact investment tax credit does not guarantee a rate of return that is more than the 52-week average yield rate for the United States 10-year Treasury Note from the prior calendar year. The project agreement may authorize the fund to allocate the credits among some or all of the owners in any manner specified, regardless of whether the allocation follows rules similar to 26 U.S.C. § 704(b) and the regulations thereunder. Unused credits may carry forward for five years.

(c) The project agreement shall require an approved opportunity fund to obtain investment from a qualified fund and require that the qualified fund receive a fixed portion of any distributions in excess of the amounts stated in the project agreement.

(d)(1) In no event shall the credits allowed under this section exceed $50 million cumulatively. In no event shall the credits be allocated during the first four years of the existence of the fund, but credits may be allocated in the fifth year to account for inadequate aggregate returns during the first four years. Credits may not be allocated to projects in which an approved opportunity fund has committed to invest prior to August 5, 2019.

(2) The project agreement shall provide that ADECA shall receive regular financial performance information about the fund, and the information shall, at a minimum, include all information provided to other investors in the fund. Prior to claiming the credits provided in subdivision (1), a fund shall submit to ADECA a certification as to the financial performance of the fund or assets which are the subject of the project agreement. ADECA may choose to request other information, and the fund shall comply with such requests. Following the examination as it deems necessary, ADECA may certify the information and deliver the same to the Department of Revenue. Thereafter, the Department of Revenue shall allow the credits in the amount determined by ADECA.

(e) ADECA may charge reasonable fees for its negotiation and entry into project agreements provided herein, and it may charge fees for its financial and oversight audits of the funds. ADECA may retain consultants to assist it with the powers and responsibilities delegated to it herein.

(f) For purposes of this section:

(1) “ADECA” shall mean the Department of Economic and Community Affairs.

(2) An “approved opportunity fund” is a fund which meets all the criteria in Section 41-10-46.01(b)(2).

(3) A “qualified fund” is a fund which meets all the criteria in Section 41-10-46.01(b)(3).

(g) ADECA shall not enter into any project agreements under this section after December 31, 2024.

(h) ADECA shall report to the Legislature in the third year following passage of Act 2019-392, and annually thereafter, on the overall economic activity, usage, and impact to the state from opportunity fund investments for which impact investment tax credits have been allowed. The information in the reports shall be consistent with the information required by the Legislature pursuant to, and shall be provided by ADECA to the Legislature in accordance with, Section 40-1-50, and rules adopted thereunder. Information provided pursuant to this section is exempt from the confidentiality provisions of Section 40-2A-10.
Ala. Code § 40-23-211 — Alabama Code / Title 40 / Chapter 23 / Section 40-23-211
Section 40-23-211 Tax Exemption on Covered Items
Status: in_force

Covered items, as defined herein, are exempted from paying the state sales and use tax during the period from 12:01 a.m. on the third Friday in July of each year and ending at 12 midnight the following Sunday. Items normally sold in pairs shall not be separated to qualify for the exemption provided for in this article.
Ala. Code § 40-18-322 — Alabama Code / Title 40 / Chapter 18 / Section 40-18-322
Section 40-18-322 Eligibility for Tax Credit
Status: reserved

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

For all tax years beginning on or after January 1, 2018, a qualified employer subject to the requirements of this article and Sections 40-18-290 through 40-18-293 shall be eligible for an additional nonrefundable credit against the income tax liability imposed or the state portion of the financial institution excise tax owed in an amount equal to two thousand dollars ($2,000) for each new unemployed or combat veteran hired after March 12, 2018, for a full-time position paying at least fourteen dollars ($14) per hour, the majority of the duties of which are at a business location within Alabama. The additional credit shall be available in the tax year during which the employee has completed 12 months of consecutive employment.
Ala. Code § 40-23-213 — Alabama Code / Title 40 / Chapter 23 / Section 40-23-213
Section 40-23-213 County and Municipal Exemptions Authorized
Status: in_force

Any county or municipality, by resolution or ordinance adopted at least 90 days prior to the third full weekend of July, may provide for the exemption of covered items from county or municipal sales and use taxes during a period commencing at 12:01 a.m. on the third Friday in July of each year and ending at 12 midnight the following Sunday under the same terms, conditions, and definitions as provided for the state sales tax holiday. Notwithstanding the foregoing, a county or municipality is prohibited from providing such an exemption during any other period of the year.
Ala. Code § 40-18-61 — Alabama Code / Title 40 / Chapter 18 / Section 40-18-61
Section 40-18-61 Restaurant Revitalization Grant Monies
Status: in_force

For tax years ending after March 11, 2021, the date of enactment of the federal American Rescue Plan Act, any amount received from the Administrator of the Small Business Administration in the form of a restaurant revitalization grant under Section 5003 of the American Rescue Plan Act shall be all of the following:

(1) Exempt from the income taxes imposed by this chapter to the same extent as the amount is exempt from federal income tax under Section 9673 of the American Rescue Plan Act.

(2) Not considered in determining deductibility of otherwise deductible expenses allowed to be paid with the exempt funds, including, but not limited to, payroll, utilities, mortgage interest, or rent, to the same extent as the expenses remain deductible in calculating federal income tax under Section 9673 of the American Rescue Plan Act.

(3) Excluded from any and all calculations in determining a taxpayer’s federal income tax deduction pursuant to this chapter.
Ala. Code § 40-18-173 — Alabama Code / Title 40 / Chapter 18 / Section 40-18-173
Section 40-18-173 Interpretation of Article Generally
Status: in_force

Due consideration shall be given in the interpretation of this article to applicable sections of the U.S. Internal Revenue Code in effect from time to time, its rulings and regulations provided such Code, rulings, and regulations are not in direct conflict with any portion of this article.
Ala. Code § 40-18-214 — Alabama Code / Title 40 / Chapter 18 / Section 40-18-214
Section 40-18-214 Availability of Tariff Credits; Tariff Costs Treated as Income; Minimum Employment Level
Status: reserved

REPEALED IN THE 2015 REGULAR SESSION BY ACT 2015-27 EFFECTIVE JULY 2, 2015.
Ala. Code § 40-16-4 — Alabama Code / Title 40 / Chapter 16 / Section 40-16-4
Section 40-16-4 Levy; Reporting of Tax; Promulgation of Rules
Status: in_force

(a)(1) Every such financial institution engaging in any of the following businesses: (i) Banking; (ii) Conducting the business of a financial institution as defined in this chapter; (iii) Conducting a credit card business through the issuance of credit cards to Alabama residents or businesses; or (iv) Conducting a business employing moneyed capital coming into competition with the business of national banks shall pay to the state annually for each taxable year an excise tax measured by its net income allocated and apportioned for the taxable year at the rate of six and one-half percent of the net income.

(2) For purposes of the excise tax imposed by this chapter, any financial institution which has income from business activity that is taxable both within and without this state shall allocate and apportion its net income as provided in rules which shall be prescribed by the Department of Revenue, provided that such rules shall not conflict with any provision of this chapter and provided further that if such rules allocate and apportion the net income of the financial institution based, at least in part, on its property in the state, loans and credit card receivables shall be considered part of the financial institution’s property in the state and shall be sourced to the state using the same sourcing methods as the department uses to allocate and apportion a financial institution’s interest receipts from related loans and credit card receivables.

(3) The amount of the excise tax shall not be in excess of any limit fixed thereon by any present or future federal statute relating to the taxation of national banks by this state. Under no circumstances will any dividends paid from a financial institution to the common parent corporation of a controlled group of corporations, as defined in Section 40-16-3, be subject to excise tax.

(b) The excise tax provided in this chapter shall be reported in the form to be prescribed by the Department of Revenue. The amount shown to be due by the taxpayer’s return shall constitute and create a prima facie liability for the amount on which taxes shall be paid. Where the Department of Revenue determines that the amount due is different from that shown by the taxpayer’s return or where no return is filed, the department may determine the correct amount due pursuant to the procedures set forth in Chapter 2A of this title.

(c)(1) The Department of Revenue shall have 120 days from April 20, 2017 to promulgate rules consistent with this section. Such rules shall be promulgated in accordance with the Alabama Administrative Procedure Act and shall be effective for all tax years beginning on or after January 1, 2017.

(2) If, on or before December 31, 2030, the Alabama Department of Revenue certifies to the Legislature (1) that the applicable law in a majority of the states, including two states contiguous to Alabama, requires a financial institution to allocate and apportion its net income based at least in part on the institution’s property in that state, and (2) that the related definition of property in each of those states excludes a financial institution’s loans and credit card receivables, then the Alabama Department of Revenue shall promulgate a rule consistent with the applicable law in those states. Any rule promulgated in accordance with the foregoing sentence shall be promulgated in accordance with the Alabama Administrative Procedure Act and shall be effective for all tax years beginning on or after 120 days from the effective date of the rule.
Ala. Code § 40-15B-10 — Alabama Code / Title 40 / Chapter 15B / Section 40-15B-10
Section 40-15B-10 Right of Reimbursement
Status: in_force

(a) A person required under Section 40-15B-9 to pay an estate tax greater than the amount due from the person under Section 40-15B-3 or 40-15B-4 has a right to reimbursement from another person to the extent that the other person has not paid the tax required by Section 40-15B-3 or 40-15B-4 and a right to reimbursement ratably from other persons to the extent that each has not contributed a portion of the amount collected under Section 40-15B-9(b). The right to reimbursement includes the right to receive interest on the amount of the estate tax payment from the date of the payment to the date of reimbursement at the interest rate that would be charged during such period on an estate tax deficiency by the taxing authority that imposed the estate tax. The right of reimbursement also includes the reasonable costs of collection including attorney’s fees.

(b) A fiduciary may enforce the right to reimbursement under subsection (a) on behalf of the person that is entitled to the reimbursement and shall take reasonable steps to do so if requested by the person.
Ala. Code § 40-17A-15 — Alabama Code / Title 40 / Chapter 17A / Section 40-17A-15
Section 40-17A-15 Disposition of Revenue
Status: in_force

All taxes or other funds received or collected by the Department of Revenue of the State of Alabama under the provisions of this chapter remaining after the payment of the expenses of administration and enforcement of this chapter shall be deposited into the State Treasury to the credit of the State General Fund.
Ala. Code § 40-12-177 — Alabama Code / Title 40 / Chapter 12 / Section 40-12-177
Section 40-12-177 Veneer Mills, Planing Mills, Box Factories, Etc
Status: in_force

Each person, firm, or corporation engaged in the operation of a veneer mill, planing mill, box factory, handle factory or any other factory where lumber or timber is sawed or made into a finished or semifinished product, other than a sawmill licensed under Section 40-12-154, shall pay a privilege tax based on the number of men employed or engaged in the manufacture of the products produced by such mills, as follows: Where there are five or less men employed or so engaged, $5; where there are more than five men and less than 10 so employed or engaged, $10; where there are 10 men and less than 20 so employed or engaged, $30; where there are 20 men and less than 40 so employed or engaged, $80; and where there are 40 men and over, $120. It is the intention hereof that where a person, firm, or corporation shall pay a privilege tax under Section 40-12-154 or under Section 40-12-121, then no privilege license tax shall be charged or collected hereunder.
Ala. Code § 40-23-262 — Alabama Code / Title 40 / Chapter 23 / Section 40-23-262
Section 40-23-262 Submission of Information on Municipal Business Privilege License Applications
Status: in_force

(a) Information on all municipal business privilege license applications for new licenses and renewals issued on or after October 1, 2019, shall be electronically transmitted to the department by the licensing official or agent in the same manner as privilege licenses issued pursuant to Chapter 12.

(b) The department may adopt rules to administer and implement this section.
Ala. Code § 40-18-202.1 — Alabama Code / Title 40 / Chapter 18 / Section 40-18-202.1
Section 40-18-202.1 Availability of Capital Credits After December 31, 2018
Status: reserved

REPEALED IN THE 2015 REGULAR SESSION BY ACT 2015-27 EFFECTIVE JULY 2, 2015.
Ala. Code § 40-12-414 — Alabama Code / Title 40 / Chapter 12 / Section 40-12-414
Section 40-12-414 License - Proof of Financial Responsibility
Status: in_force

(a) Except as provided in subsection (b), every person, firm, or corporation, before being licensed under this article, must show proof of responsibility by depositing with the Commissioner of Revenue a continuing bond in the amount prescribed in Section 40-12-398 with surety thereon of a company authorized to do business in the State of Alabama, which bond shall be approved by the Commissioner of Revenue, payable to the State of Alabama, and shall be conditioned upon the faithful observance of all the provisions of this article and shall also indemnify any person who suffers any loss by reason of a failure to observe the provisions of this article.

(b) The department, by rule, may permit a surety bond obtained pursuant to Section 40-12-398, to serve in lieu of the surety bond prescribed in subsection (a).
Ala. Code § 40-25A-12 — Alabama Code / Title 40 / Chapter 25A / Section 40-25A-12
Section 40-25A-12 Effect on Other Licenses and Taxes
Status: in_force

The tax imposed by this chapter shall be in addition to all other licenses and taxes levied by law as a condition precedent to engaging in any business taxable hereunder.
Ala. Code § 40-9C-3 — Alabama Code / Title 40 / Chapter 9C / Section 40-9C-3
Section 40-9C-3 Definitions
Status: reserved

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

For purposes of this chapter, the following words and phrases shall have the following meanings:

(1) ABATE, ABATEMENT. A reduction or elimination of a taxpayer’s liability for tax. An abatement of local and noneducation transaction taxes imposed under Chapter 23 of this title shall relieve the seller from the obligation to collect and pay over the local portion of the noneducation transaction tax as if the sale were to a person exempt, to the extent of the abatement, from the local portion of the noneducation transaction tax.

(2) BROWNFIELD DEVELOPMENT PROPERTY. Real property which qualifies under Section 22-30E-6 for participation in the voluntary cleanup program established pursuant to Chapter 30E of Title 22, and any personal property acquired in connection with the cleanup and redevelopment of such real property.

(3) CONSTRUCTION RELATED NONEDUCATION TRANSACTION TAXES. The local portion of the transaction taxes imposed pursuant to Chapter 23 of this title, not levied for education purposes or for capital improvements for education, on tangible personal property and taxable services incorporated into a brownfield property development pursuant to Chapter 30E of Title 22, the cost of which may be added to capital account with respect to the property, determined without regard to any rule which permits expenditures properly chargeable to capital account to be treated as current expenses.

(4) EDUCATION TAXES. Ad valorem taxes that must, pursuant to the Constitution of Alabama of 1901, as amended, or legislative act, or the resolution or other action of the governing board authorizing the tax, be used for educational purposes or for capital improvements for education, the state portion of transactional taxes, and local construction related transaction taxes levied for educational purposes or for capital improvements for education.

(5) MAJOR ADDITION. Any addition to an existing brownfield development property that equals the lesser of: 30 percent of the original cost of the developed property as cleaned up, or two million dollars ($2,000,000). For purposes of this definition, the original cost of existing brownfield development property shall be the amount of the property with respect to which an abatement is granted under this chapter when the property is constructed, or if the existing property was constructed before January 1, 2003, the maximum amount that would have been allowed if this chapter had applied at the time it was constructed. Only property that constitutes brownfield development property shall be eligible for the abatement allowance provided in this definition.

(6) MAXIMUM EXEMPTION PERIOD. A period of up to 20 years following the date on which the voluntary cleanup plan is approved by the Alabama Department of Environmental Management pursuant to rules and regulations adopted by the department.

(7) MORTGAGE AND RECORDING TAXES. The taxes imposed by Chapter 22 of this title.

(8) NONEDUCATIONAL AD VALOREM TAXES. Ad valorem taxes imposed by the state, counties, municipalities, and other taxing jurisdictions of Alabama that are not required to be used for educational purposes or for capital improvements for education.

(9) PERSON. Includes any individual, partnership, trust, estate, or corporation.

(10) PRIVATE USER. Any individual, partnership, corporation, or business entity organized for profit that is or will be treated as the owner of a brownfield development property for federal income tax purposes, even though title may be held by a municipal or county governmental entity.
Ala. Code § 40-1-9 — Alabama Code / Title 40 / Chapter 1 / Section 40-1-9
Section 40-1-9 Equalization of Taxation of State and National Banks
Status: in_force

No tax levied by the State of Alabama, whether upon property, franchise, income, or otherwise shall be levied upon or applicable to a bank chartered by the banking authorities of the State of Alabama unless said tax is levied upon and applicable to all banks and banking institutions, including national banks, doing business in the State of Alabama.
Ala. Code § 40-12-13 — Alabama Code / Title 40 / Chapter 12 / Section 40-12-13
Section 40-12-13 Engaging in Several Businesses
Status: in_force

Where any person, firm, or corporation is engaged in more than one business which is made by the provisions of law subject to taxation, such incorporated company or person shall pay the tax provided by law on each branch of the business.
Ala. Code § 40-3-25 — Alabama Code / Title 40 / Chapter 3 / Section 40-3-25
Section 40-3-25 Appeals - Procedure
Status: in_force

(a) All appeals from the rulings of the board of equalization fixing the value of property shall be taken within 30 calendar days of the date of the notice required under Section 40-3-21. The taxpayer shall file notice of the appeal with the secretary of the board of equalization and with the clerk of the circuit court and shall file bond with and approved by the clerk of the circuit court, conditioned to pay all costs, and the taxpayer or the state shall have the right to demand a trial by jury by filing a written demand within 10 days after the appeal is taken.

(b) When an appeal is taken, the taxpayer shall pay the taxes due as fixed for assessment for the preceding tax year before the same becomes delinquent . In cases where the board of equalization has not issued its final ruling fixing the assessed value of the property on or before November 30, the taxpayer shall be granted 30 calendar days from the final decision to either pay the taxes due without penalty or to file an appeal with the circuit court and pay the taxes due as fixed for assessment for the preceding tax year without penalty. Upon failure to pay the taxes due as fixed for assessment for the preceding tax year , the court upon motion ex mero motu must dismiss the appeal, unless at the time of taking the appeal the taxpayer has executed a supersedeas bond with sufficient sureties to be approved by the clerk of the circuit court in double the amount of taxes, payable to the State of Alabama, conditioned to pay all taxes, interest, and costs due the state, county, or any agency or subdivision thereof.

(c) Appeals under this section shall be preferred cases. If from all the evidence the court is of the opinion that the valuation is either too high or too low, it shall render a judgment fixing the valuation as it may deem fit. The circuit court shall so far as practicable hear the appeals according to the general rules and procedure of courts, but, when acting under this chapter or acquiring jurisdiction as provided herein, it shall have no power to enjoin or suspend the collection of any taxes due. It shall decide all questions as to the legality of the assessment and the valuation of the property. The original assessment sheet or a certified copy, showing the assessment by the board of equalization, shall be sufficient appearance by the state and shall make out a prima facie case.

(d) From the judgment of the circuit court, either the state or the taxpayer may appeal directly to the Supreme Court of Alabama within 42 days of the entry of the judgment. Upon the filing of the appeal to the circuit court or to the Supreme Court, the court shall ascertain and determine by its judgment the amount of tax which was invalid or which was excessive both as to the amount paid to the state, counties, county boards of education, municipalities, or other governmental agencies receiving any part of the taxes . Upon presentation of a certified copy of the judgment to the Comptroller, the Comptroller shall draw a warrant on the State Treasurer in favor of the taxpayer for the amount determined by the judgment of the court to have been erroneously paid to the state together with interest from the date of payment, and a warrant of the Comptroller shall be paid out of any funds in the State Treasury as a current obligation of the year in which the refund is ordered.

(e) Upon presentation of a certified copy of the judgment to the county commission, or upon presentation of a certified copy of the judgment to a county board of education or to the city council or other governing body of any municipality, or upon presentation of a certified copy to the governing body of any other agency of the state which may have received any part of the tax erroneously paid as determined by the judgment, it shall be the duty of the county commission or the county board of education or of the city council or other governmental body of a municipality or of the governmental body of any other agency receiving any part of the taxes to draw its warrants on the treasurer of the county, school board, municipality, or other agency in favor of the taxpayer for the amount of the tax as may have been erroneously paid to the county, school board, municipality, or other agency, together with interest from the date of payment, and the amount shall constitute a preferred claim of the current year in which the refund is ordered, and the respective treasurers shall refund the amounts received by the county, school board, municipality, or other agency, with interest as herein provided.

(f) If the judgment of the court shall fix an assessment greater than that upon which the taxes have been paid on the assessment appealed from, the court shall fix and determine the amount of excess, and the taxpayer and the sureties on the taxpayer’s appeal bond shall be adjudged to pay taxes due by reason of the increased assessment with interest from the date of judgment, and the lien and priorities of the state and counties or other agencies shall apply to the additional amount as in other cases. The court, in fixing the assessment, shall order the assessing authorities to apportion the same and the collecting authorities to collect taxes thereon for the several taxing subdivisions in the manner provided by law.

(g) The Department of Revenue may adopt rules for the implementation and administration of this act.
Ala. Code § 40-23-4.7 — Alabama Code / Title 40 / Chapter 23 / Section 40-23-4.7
Section 40-23-4.7 Exemption for Honeybees, Honeybee Inputs, and Honeybee Byproducts
Status: in_force

(a) For the period commencing October 1, 2024, and ending September 30, 2029, unless extended by an act of the Legislature, the gross proceeds from the sale of honeybees, including honeybee inputs and honeybee byproducts, are exempt from the state sales and use tax as provided for in Section 40-23-2.

(b) For purposes of this section, the term “honeybee byproducts” means the various substances and materials produced by honeybees during their life cycle and hive activities, including, but not limited to, propolis, royal jelly, beeswax, honeycombs, bee venom, and honeybee pollen. For the purposes of this section, the term “honeybee byproducts” does not include honey.

(c) The exemption provided in this section shall not apply to county or municipal sales or use taxes unless approved by resolution or ordinance adopted by the local governing body.
Ala. Code § 40-18-109 — Alabama Code / Title 40 / Chapter 18 / Section 40-18-109
Section 40-18-109 Issuance by State Treasurer of Separate Warrants
Status: in_force

In those cases where the amount claimed to be due and owing by the claimant agency is less than the refund due the taxpayer the State Treasurer is authorized upon the request of the department to issue two warrants, one payable to the claimant agency for the amount claimed to be due and owing and one to the taxpayer for the amount of the refund in excess of the amount claimed to be due and owing by the claimant agency.
Ala. Code § 40-9-61 — Alabama Code / Title 40 / Chapter 9 / Section 40-9-61
Section 40-9-61 Information Reports to Be Filed by Persons or Companies Exempt from Sales, Use, and Lodging Taxes
Status: in_force

(a) All persons or companies, other than governmental entities as defined in Section 40-9-60, exempt from the payment of Alabama sales, use, and lodgings tax, regardless of the type of transaction or whether the tangible personal property is subject to sales and use tax, or whether the accommodations are subject to lodgings tax, may be required to file an information report in a manner as prescribed by the Department of Revenue.

(b) Any person or company that does not comply with the reporting requirements of this article and any rules promulgated thereunder, may be barred from the use of any certificate of exemption for up to six months for the first offense and one year for the second offense. On the third offense, the person or company shall be barred from the use of any certificate of exemption until the time as the person or company is authorized to obtain a certificate of exemption pursuant to a joint resolution by the Legislature.

(c) Notwithstanding any provision of law to the contrary, a person or company receiving an exemption from the payment of sales or use tax for the gross proceeds of the sales of gold, silver, platinum, and palladium bullion, and money under Section 40-23-4 shall not be required to file a report relating to that exemption by the Department of Revenue under this section.
Ala. Code § 40-4-2 — Alabama Code / Title 40 / Chapter 4 / Section 40-4-2
Section 40-4-2 Amount and Payment of Commissions
Status: in_force

The tax assessor shall be entitled to receive from the tax collector, out of the first money collected by him, giving duplicate receipts therefor, one of which receipts shall be forwarded to the Comptroller by the tax collector, the following commissions: In counties where the collections, not including taxes on real estate bid in by the state at tax sales and taxes which would be due on property except for the provisions of the law exempting homesteads from state taxes, do not exceed $12,000, the rate shall be 10 percent on the first $5,000, five percent on the next $4,000 and four percent on the remainder. The commission herein provided for is to be calculated on collections for real property and personal property, except motor vehicles, for the general fund of the state and county. In counties where collections, not including taxes on property bid in by the state at tax sales and taxes which would be due on property except for the provisions of the presently applicable law exempting homesteads from state taxes, exceed $12,000, the commission shall be as above declared up to $12,000, and one and one-half percent on the remainder up to $15,000, and one percent on the remainder above $15,000. The commissions for assessment of taxes on motor vehicles for the general fund of the state and county shall be calculated on the same basis and at the same rate as provided for the assessment of taxes on real property and personal property other than motor vehicles for the general fund of the state and county. The amount of the commission on taxes which would be due on property except for the provisions of the presently applicable law exempting homesteads from state taxes shall inure to the benefit of the General Fund of the state only and shall be covered into the State Treasury to the credit of said fund. He shall also be entitled to receive two percent on all collections made by the tax collector of special taxes, whether such special taxes are levied for the state or county, to be paid out of such special taxes. The tax assessor shall receive two percent commission on all special county or district taxes levied for school purposes, but he shall not receive such commissions on such special school taxes unless he has properly apportioned such special taxes.

In Jefferson County, no fees or commissions shall be allowed for assessing the three-mill county school tax and the three-mill district school tax.

In all counties having a population of 225,000 or more inhabitants according to the last or any subsequent decennial federal census, the license commissioner, director of revenue, or other official now charged with the duty of assessing motor vehicles for ad valorem taxation shall continue to assess said motor vehicles for state and county ad valorem tax, and all fees, charges, and commissions for assessing state and county ad valorem tax on motor vehicles provided in this section to be paid to the tax assessor shall be paid to said license commissioner, director of revenue, or other official now charged with the assessing of motor vehicles for ad valorem taxes in such counties, and he shall pay said commissions into the county treasury, and all commissions collected by the tax assessor in such counties who is on a salary basis shall be paid into the county treasury, and said commissions so collected and paid into the county treasury shall be the property of the county.
Ala. Code § 40-18-8 — Alabama Code / Title 40 / Chapter 18 / Section 40-18-8
Section 40-18-8 Gain or Loss - Recognition
Status: in_force

(a) General rule. Except as provided in this section, upon the sale or exchange of property, the entire amount of the gain or loss determined under Section 40-18-7 shall be recognized.

(b) Exchange of stock for stock of same corporation. No gain or loss shall be recognized if common stock in a corporation is exchanged solely for common stock in the same corporation, or if preferred stock in a corporation is exchanged solely for preferred stock in the same corporation.

(c) Like-kind exchanges. If an exchange of property satisfies the requirements of 26 U.S.C. § 1031, relating to like-kind exchanges, then the amount of gain or loss recognized in the exchange shall be determined in accordance with 26 U.S.C. § 1031.

(d) Involuntary conversions. If a taxpayer validly elects to determine the amount of gain recognized for federal income tax purposes under 26 U.S.C. § 1033, relating to involuntary conversions, the amount of gain recognized shall be determined in accordance with 26 U.S.C. § 1033.

(e) Transfer of property to corporation controlled by transferor. If property is transferred to a corporation in a transaction which satisfies the requirements of 26 U.S.C. § 351, relating to transfers to corporations controlled by the transferor, the amount of gain or loss recognized shall be determined in accordance with 26 U.S.C. § 351, as modified by 26 U.S.C. § 357, relating to the recognition of gain as a result of the transferee corporation’s assumption of liabilities.

(f) Reorganizations. In the case of a reorganization defined in 26 U.S.C. § 368, relating to definitions applicable to corporate reorganizations, or a distribution, other than a reorganization, subject to 26 U.S.C. § 355, the amount of gain or loss recognized shall be determined in accordance with 26 U.S.C. §§ 354, 355, 356, 361, 371, and 374.

(g) Exchange of stock for property. No gain or loss shall be recognized by a corporation on the receipt of money or other property in exchange for stock, including treasury stock, of the corporation or with respect to the acquisition or lapse of an option to buy or sell its stock.

(h) Complete liquidation of subsidiaries. No gain or loss shall be recognized on the receipt by a corporation of property on the complete liquidation of a subsidiary corporation when the requirements of 26 U.S.C. § 332, relating to complete liquidation of subsidiaries, are satisfied.

(i) Gain or loss on sales or exchanges in connection with certain liquidations. The amount of gain or loss recognized by a corporation on the sale or exchange of property shall be determined in accordance with 26 U.S.C. § 337 if every requirement for the application of 26 U.S.C. § 337 is satisfied.

(j) Election under 26 U.S.C. § 338. If a valid election under 26 U.S.C. § 338 is made, the amount of gain recognized by the target corporation shall be determined in accordance with 26 U.S.C. § 338.

(k) Taxability of corporation on distribution. The amount of gain recognized by a corporation on the distribution of its stock, rights to acquire its stock, or property shall be determined in accordance with 26 U.S.C. § 311, relating to taxability of corporations on distributions.

(l) Gain recognized on liquidation. The amount of gain recognized by a liquidating corporation on the distribution of its property in complete liquidation shall be determined in accordance with 26 U.S.C. § 336.

(m) Gain or loss on property transferred to spouse or former spouse. The amount of gain or loss on the transfer of property to a spouse or former spouse shall be determined in accordance with 26 U.S.C. § 1041.

(n) Sales of stock to employee stock ownership plans or certain cooperatives. The amount of gain recognized by a taxpayer who has validly elected to determine the amount of gain recognized for federal income tax purposes under 26 U.S.C. § 1042, relating to sales of stock to employee stock ownership plans or certain cooperatives, shall be determined in accordance with 26 U.S.C. § 1042. If a taxpayer disposes of any qualified replacement property and recognizes gain under 26 U.S.C. § 1042(e), then, notwithstanding any other provision of this chapter, gain, if any, shall be recognized to the same extent and at the same time for purposes of this chapter as under 26 U.S.C. § 1042(e). The term “qualified replacement property” shall have the meaning set forth in 26 U.S.C. § 1042.

(o) Contribution of property to subchapter K entity. The amount of gain or loss recognized on the contribution of property to a subchapter K entity in exchange for an interest in the subchapter K entity shall be determined in accordance with 26 U.S.C. § 721.

(p) Distribution of property by subchapter K entity. The amount of gain or loss recognized on the distribution of property by a subchapter K entity shall be determined in accordance with 26 U.S.C. § 731.

(q) Transfer of property to trust. Gain or loss shall not be recognized on the transfer of property to a trust.

(r) Nonrecognition treatment for certain transfers from common trust funds to regulated investment companies. The tax consequences of the transfer of assets of a common trust fund in exchange for stock in one or more regulated investment companies and the tax consequences of the distribution of the stock to the participants of the common trust fund shall be determined in accordance with 26 U.S.C. § 584.
Ala. Code § 40-1-43 — Alabama Code / Title 40 / Chapter 1 / Section 40-1-43
Section 40-1-43 Misuse of Federal Tax Returns or Information Therefrom by State Officers, Employees, Etc., or Former Employees or Agents
Status: in_force

It shall be unlawful for any officer, employee, agent, or former employee or agent of the Department of Revenue to use a federal tax return, or information reflected on such federal return, for any purpose other than in the administration of the revenue laws administered by the Department of Revenue or to disclose to any person, except as authorized by the Internal Revenue Code, 26 U.S.C. §1 et seq., any federal return information, whether received from the Internal Revenue Service under an exchange of information agreement or from the taxpayer as an attachment to his state tax return. Any person violating the provisions of this section shall be deemed guilty of a misdemeanor, and shall be fined not to exceed $1,000 or sentenced to hard labor for the county for not more than one year, one or both for each offense, and upon conviction thereof, any such person shall thereafter be ineligible to hold the office of commissioner or become or be an employee or agent of the Department of Revenue or under the Department of Revenue.
Ala. Code § 40-26B-11 — Alabama Code / Title 40 / Chapter 26B / Section 40-26B-11
Section 40-26B-11 Legislative Intent
Status: reserved

REPEALED IN THE 2016 FIRST SPECIAL SESSION BY ACT 2016-452 EFFECTIVE AUGUST 1, 2016. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT.
Ala. Code § 40-20-21 — Alabama Code / Title 40 / Chapter 20 / Section 40-20-21
Section 40-20-21 Computation of Privilege Tax
Status: in_force

The privilege tax levied by this chapter as it applies to offshore production from depths greater than 8,000 feet below mean sea level shall not be computed as a percentage of gross value at the point of production, as provided in Article 1, but shall be computed as a percentage of gross proceeds. The amount of the tax shall be computed at the rate of three and sixty-five one hundredths percent (3.65%) of the gross proceeds attributable to the offshore production.
Ala. Code § 40-23-171 — Alabama Code / Title 40 / Chapter 23 / Section 40-23-171
Section 40-23-171 Definitions
Status: in_force

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

(1) AGREEMENT. An interstate agreement for simplification and uniformity of taxation among member states in order to reduce the burden of tax compliance for sellers and for all types of commerce and to provide a means by which sales and use taxes may be collected from remote sellers.

(2) REMOTE SELLER. An individual, trust, estate, fiduciary, partnership, limited liability company, limited liability partnership, corporation, or other similar legal entity that sells tangible personal property or a service, but does not have nexus in this state.

(3) SALES AND USE TAXES. Sales and use taxes and gross receipts taxes in the nature of a sales tax imposed pursuant to Alabama law.

(4) STATE. A state of the United States and the District of Columbia.
Ala. Code § 40-21-2 — Alabama Code / Title 40 / Chapter 21 / Section 40-21-2
Section 40-21-2 Verified Statements to Be Filed
Status: in_force

Between January 1 and March 1 in each year, every company, corporation, association, and individual embraced within the provisions of Section 40-21-1, or coming otherwise within its scope and intent, shall make out and deliver to the Department of Revenue of Alabama a statement containing the information hereinafter prescribed, which statement shall be duly verified by the affidavit of one of the officers of the company, corporation or association or by the individual in whose behalf it is made.
Ala. Code § 40-3-10 — Alabama Code / Title 40 / Chapter 3 / Section 40-3-10
Section 40-3-10 Inventory and Appraisal of Property in Certain Counties
Status: in_force

The county boards of equalization or other like boards or agencies with final authority to fix the value of property for the purposes of taxation, in all counties of the state having a population of 140,000 or more according to the last or any subsequent federal census, shall have the power and authority, from time to time, subject to the approval of the governing body of any such county, to provide for the inventory and appraisal of all taxable property of such counties, except that subject to assessment by the Department of Revenue, as a basis for the final appraisal, valuation, and equalization of the assessments of property in such counties.
Ala. Code § 40-18-542 — Alabama Code / Title 40 / Chapter 18 / Section 40-18-542
Section 40-18-542 Application for Employee Tax Credit; Documentation Requirements
Status: in_force

(a) Effective for tax years beginning on or after January 1, 2025, and ending December 31, 2027, unless extended by an act of the Legislature, an employer may apply to the Department of Revenue for an employer tax credit to be applied against applicable taxes. The employer tax credit shall be in an amount equal to 75 percent of the eligible expenses incurred by an employer; except, in the case of a small business, the employer tax credit shall be in an amount equal to 100 percent of the eligible expenses incurred by an employer.

(b) For the calendar year ending December 31, 2025, the employer tax credit is limited to an aggregate amount for all employers of fifteen million dollars ($15,000,000), which amount shall increase to seventeen million five hundred thousand dollars ($17,500,000) for the calendar year ending December 31, 2026; and twenty million dollars ($20,000,000) for the calendar year ending December 31, 2027.

(c) The Department of Revenue shall:

(1) Provide a standardized format for, and require completion of, a certificate to be signed by the employer applying for the employer tax credit certifying that the expenses incurred by the employer were eligible expenses incurred to support the provision of child care at child care facilities for the children of employees.

(2) Require the employer to provide documentation to substantiate to the satisfaction of the Department of Revenue the amount of the employer tax credit applied for pursuant to this section and that the expenses incurred by the employer were eligible expenses incurred to support the provision of child care at child care facilities for the children of employees.

(3) If the employer is a pass-through entity, require that the employer identify the identity and pro rata percentage ownership of its owners.

(d) The Department of Revenue shall award the tax credit to the employer after the employer provides the documentation required in subsection (c). Failure to provide the documentation required in subsection (c) shall result in the automatic denial of the employer tax credit.
Ala. Code § 40-17-20 — Alabama Code / Title 40 / Chapter 17 / Section 40-17-20
Section 40-17-20 Restraint of Violators of Article
Status: reserved

Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012.
Ala. Code § 40-12-99 — Alabama Code / Title 40 / Chapter 12 / Section 40-12-99
Section 40-12-99 Engineers
Status: in_force

Each person practicing for the public the profession of civil, electrical, mining, mechanical, or radio engineering 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 engineer is engaged, each engineer so engaged shall pay a license tax of $20. No such engineer shall be required to pay this license tax until after he has practiced his profession for two years in this state or elsewhere. An engineer who is an employee of the state or of any county or municipality at a fixed salary and who engages in no other engineering work for compensation is not subject to this license tax when so employed.
Ala. Code § 40-18-8.1 — Alabama Code / Title 40 / Chapter 18 / Section 40-18-8.1
Section 40-18-8.1 Gain or Loss - Recognition of Gains Invested in Opportunity Zones
Status: in_force

(a) A qualified employee’s gain shall not be recognized upon the disposition of his or her ownership interest in a qualified entity, and a qualified investment fund’s gain shall not be recognized upon the disposition of the fund’s ownership interest in a qualified entity.

(b) Subsection (a) shall be applied as to each of the following taxes:

(1) The income tax levied by this chapter, or the estimated income tax payment; and

(2) The financial institution excise tax found in Chapter 16.

(c) The following terms shall have the following meanings:

(1) A company is anyone or anything with the powers to conduct a lawful business.

(2) The disposition date is the date on which an ownership interest in a qualified entity is sold or otherwise disposed of, triggering a capital gain.

(3) A qualified entity is any company which meets all of the following:

a. As of August 5, 2019, Alabama is not the company’s headquarters, the place of residence of its top three executives, or the place of residence of at least 75 percent of its employees.

b. The company has at least 100 employees on the disposition date.

c. For a period of at least three years prior to the disposition date and for a period of at least five years after the disposition date, Alabama is the company’s headquarters, the place of residence of its top three executives, and the place of residence of at least 75 percent of its employees.

d. From the date that the company makes Alabama its headquarters and continuing until the date which is five years after the disposition date, the company meets all criteria set forth in Section 40-18-376.3(c).

(4) A company shall not be eliminated from the definition of a qualified entity merely because the disposition is in the form of a sale of substantially all of the assets of such company to a successor company, or in the form of a merger of such company into a successor company, so long as such successor company itself meets all criteria set forth in paragraphs a., b, and d., and if Alabama is such successor company’s headquarters, the place of residence of its top three executives, and the place of residence of at least 75 percent of its employees for a period of at least five years after the disposition date.

(5) A qualified employee is any employee of a qualified entity who meets all the following:

a. The employee’s primary residence is not in Alabama on August 5, 2019.

b. The employee’s primary residence is in Alabama continuously for the period beginning three years prior to the disposition date and continuing for five years after the disposition date.

c. Within three months of the disposition date, the employee ceases employment at the qualified entity.

d. Within nine months of the disposition date, the employee begins employment at or ownership or some other company which meets all the criteria set forth in Section 40-18-376.3(c).

e. The employee demonstrates to the Alabama Department of Revenue that he or she has an educational degree within the general areas of science, technology, engineering, and mathematics.

(g) A qualified investment fund is any company which meets both the following:

a. The fund made its investment in the qualified entity after August 5, 2019.

b. For a period of five years after the disposition date, the fund invests the moneys resulting from the disposition in another qualified entity.

(d) The Department of Revenue may assess a qualified employee for any exclusion from income under this section to which the employee is not ultimately entitled, with allowed interest and penalties, pursuant to the terms of Chapter 2A or 29. The statute of limitations shall be tolled for a period of ten years beginning on the date of the return under which the exclusion from income in this section is claimed. The Department of Revenue may prescribe forms for the enforcement of this section.
Ala. Code § 40-23-198 — Alabama Code / Title 40 / Chapter 23 / Section 40-23-198
Section 40-23-198 Applicability of Part 2
Status: in_force

In the event that the enactment of federal legislation removes current federal limitations on states’ ability to enforce their sales and use tax jurisdiction against businesses that lack an instate physical presence, the provisions of this part shall be inapplicable as to any eligible seller who is not registered with the department as a participant in the program at least six months prior to the date of such change in law. In such event, the provisions of this part will continue to apply to any eligible seller who has been approved by the department as a participant in the program at least six months prior to the change in law and to any taxpayer who has paid or pays the simplified sellers use tax authorized under this part provided the eligible seller continues to collect, report, and remit the simplified sellers use tax and otherwise complies with all procedures and requirements of the program. Eligible sellers participating in the program pursuant to this subsection may continue to receive a discount of two percent (2%) on all simplified sellers use taxes properly remitted under the provisions of this part and shall continue to report sales under the conditions set out in Section 40-23-193.
Ala. Code § 40-17-223 — Alabama Code / Title 40 / Chapter 17 / Section 40-17-223
Section 40-17-223 Distribution of Tax Proceeds Derived from Lubricating Oil
Status: in_force

All revenues received or collected by the Department of Revenue upon the selling, use or consumption, distributing, storing, or withdrawing from storage in this state of lubricating oil remaining after the payment of the expense of administration and enforcement of this article are hereby allocated and appropriated in the following manner:

(1) Forty-five percent of the net tax proceeds is hereby allocated and appropriated for state highway purposes and as the state’s share of the net tax proceeds to be covered into the State Treasury to the credit of the Public Road and Bridge Fund and disbursed as provided in this article.

(2) Fifty-five percent of the net tax proceeds is hereby allocated and appropriated to be used for highway purposes by the counties and municipalities to be covered into the State Treasury and disbursed and allocated as hereinafter provided in this section.

a. A portion of the local subdivisions’ share of the net tax proceeds that is equal to 25 percent of the net tax proceeds shall be allocated equally among the 67 counties of the state.

b. The entire residue of the local subdivisions’ share of the net tax proceeds, being an amount equal to 30 percent of the net tax proceeds shall be allocated among the 67 counties of the state on the basis of the ratio of the population of each county to the total population of the state according to the then next preceding federal decennial census, or any special federal census heretofore held in any county subsequent to the effective date of the 1970 Federal Decennial Census. The allocation provided for in this subsection shall be made on or prior to the tenth day of each month with respect to receipts of the lubricating oil tax by the state during the preceding month.

c. The distributions provided for in this subdivision shall be made monthly. The amounts allocated or apportioned to each county shall be disposed of as follows:

1. Ten percent of the amount so allocated or apportioned to each county shall be distributed among the municipalities in the county with respect to which the allocation or apportionment is made, each distribution among the municipalities to be made on the basis of the ratio of the population of each municipality to the total population of all municipalities in the applicable county according to the then next preceding federal decennial census; and

2. The remaining portion of the amount so allocated or apportioned to each county shall be distributed to the county with respect to which the allocation or apportionment is made.

d. The population of any municipality incorporated subsequent to the taking of the then next preceding federal decennial census shall be deemed to be the population shown by the census for that municipality taken pursuant to the requirements of Section 11-41-4. Any municipality incorporated after September 30, 1978 shall not participate in the distribution provided for in this section until the fiscal year next succeeding the fiscal year during which it is incorporated, the first distribution to that municipality to be made in respect of receipts of the lubricating oil tax by the state during October of the fiscal year next succeeding its incorporation.

e. When requested to do so by any municipality, the Department of Transportation may at its discretion make available the services and advice of its engineers and other employees with respect to any work for which that municipality proposes to expend moneys distributed to it under this subdivision. Any services and advice that may be so made available shall be provided under the terms and conditions as may be mutually agreeable to the Department of Transportation and the municipality.
Ala. Code § 40-25A-15 — Alabama Code / Title 40 / Chapter 25A / Section 40-25A-15
Section 40-25A-15 Restraint of Violators from Continuing in Business
Status: in_force

Any taxpayer who shall violate any of the provisions of this chapter may be restrained from continuing in business, and the proper prosecution shall be instituted in the name of the State of Alabama by its Attorney General, by the counsel of the department or under their direction by any circuit solicitor of the state until such person shall have complied with the provisions of this chapter.
Ala. Code § 40-14B-6 — Alabama Code / Title 40 / Chapter 14B / Section 40-14B-6
Section 40-14B-6 Qualified Investments
Status: in_force

(a) To continue to be certified, a certified capital company shall make qualified investments according to the following schedule:

(1) Before the third anniversary of its allocation date, a company must have made qualified investments in an amount cumulatively equal to at least 35 percent of its certified capital.

(2) Before the fifth anniversary of its allocation date, a company must have made qualified investments in an amount cumulatively equal to at least 50 percent of its certified capital.

(b) The aggregate cumulative amount of all qualified investments made by the certified capital company after its allocation date shall be considered in the computation of the percentage requirements under this chapter. Any proceeds received from a qualified investment may be invested in another qualified investment and count toward any requirement in this chapter with respect to investments of certified capital.

(c) A business that is classified as a qualified technology business at the time of the first investment in the business by a certified capital company remains classified as a qualified technology business and may receive follow-on investments from any certified capital company. Except as provided by this subsection, a follow-on investment made under this subsection is a qualified investment even though the business may not meet the definition of a qualified technology business at the time of the follow-on investment. A follow-on investment does not qualify as a qualified investment if, at the time of the follow-on investment, the qualified technology business no longer has its headquarters in this state.

(d) A qualified investment may not be made at a cost to a certified capital company greater than 15 percent of the total certified capital of the company.

(e) If, before the 180th day after the date that a certified capital company makes an investment in a qualified technology business, the qualified technology business moves its principal business operations from this state, the investment may not be considered a qualified investment for purposes of the percentage requirements under this chapter.

(f) A certified capital company shall invest any certified capital not invested in qualified investments only as follows:

(1) Cash deposited with a federally insured financial institution.

(2) Certificates of deposit in a federally insured financial institution.

(3) Investment securities that are obligations of the United States or its agencies or instrumentalities or obligations that are guaranteed fully as to principal and interest by the United States.

(4) Debt instruments rated at least “A” or its equivalent by a nationally recognized credit rating organization, or issued by, or guaranteed with respect to payment by, an entity whose unsecured indebtedness is rated at least “A” or its equivalent by a nationally recognized credit rating organization, and which indebtedness is not subordinated to other unsecured indebtedness of the issuer or the guarantor.

(5) Obligations of this state or any municipality or political subdivision of this state.

(6) Any other investments approved in advance and in writing by the Alabama Development Office.
Ala. Code § 40-18-387 — Alabama Code / Title 40 / Chapter 18 / Section 40-18-387
Section 40-18-387 Applicability of the Enhancing Economic Progress Act to Service Territories for Electric Suppliers
Status: in_force

In no event does Act 2023-34 authorize any electric provider to provide retail electric service outside of its electric service territory as determined under the applicable provisions of Chapter 14 of Title 37. Nothing in Act 2023-34 is intended to amend, repeal, enlarge, or otherwise affect Chapter 14 of Title 37.
Ala. Code § 40-17-339 — Alabama Code / Title 40 / Chapter 17 / Section 40-17-339
Section 40-17-339 Cancellation of License
Status: in_force

(a) In accordance with the provisions of Chapter 2A of this title, the department may cancel any license required under Section 40-17-332, upon written notice sent to the licensee’s last known address, as it appears in the department’s files, for any of the following reasons:

(1) Filing by the licensee of a false report of the data or information required by this article.

(2) Failure, refusal, or neglect of the licensee to file a report or to provide any information required by this article.

(3) Failure of the licensee to pay the full amount of all excise taxes due or to pay any penalties or interest due.

(4) Failure of the licensee to keep accurate records of the quantities of motor fuel received, produced, refined, manufactured, compounded, sold, or used in Alabama.

(5) Failure to file a new or additional cash deposit or surety bond upon request of the department pursuant to Section 40-17-335.

(6) Conviction of the licensee or a principal of the licensee for any act prohibited under this article.

(7) Failure, refusal, or neglect of a licensee to comply with any other provision of this article or any rule promulgated pursuant to this article.

(8) Having a motor fuel license or registration issued by another state canceled for cause.

(9) For any change in the ownership or control of the business.

(b) Upon cancellation of any license for any cause listed above, the tax levied under this article becomes due and payable on all untaxed motor fuel held in storage or otherwise in the possession of the licensee and all motor fuel sold, delivered, or used prior to the cancellation on which the tax has not been paid.

(c) The license can be canceled upon the written request of the licensee.
Ala. Code § 40-9F-5 — Alabama Code / Title 40 / Chapter 9F / Section 40-9F-5
Section 40-9F-5 Recapture of Credits; Assessment
Status: in_force

(a) Recapture of any of the credit shall apply against the taxpayer who utilizes the credit, and any required adjustments to basis due to recapture, shall be governed by Section 50 of the Internal Revenue Code.

(b) In the taxable year the certified rehabilitation is placed in service for any structure for which a tax credit has been issued, the commission shall provide notice of the certified rehabilitation and a copy of the appraisal provided by the owner to the taxing authority responsible for the assessment of ad valorem taxes. Upon notification, the taxing authority responsible for the assessment of ad valorem taxes shall complete a new assessment for the structure to be used in the assessment of ad valorem taxes for the tax year in which the certified rehabilitation was placed in service.
Ala. Code § 40-17A-5 — Alabama Code / Title 40 / Chapter 17A / Section 40-17A-5
Section 40-17A-5 Effect of Chapter on Immunity
Status: in_force

Nothing in this chapter may in any manner provide immunity for a dealer from criminal prosecution pursuant to Alabama law.
Ala. Code § 40-24-1 — Alabama Code / Title 40 / Chapter 24 / Section 40-24-1
Section 40-24-1 Definitions
Status: reserved

Repealed by Act 99-665, 2nd Sp. Sess., &sect; 9. As to effective date, see the Code Commissioner’s Notes in the code supplement.
Ala. Code § 40-17-71 — Alabama Code / Title 40 / Chapter 17 / Section 40-17-71
Section 40-17-71 Legislative Intent
Status: reserved

Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012.
Ala. Code § 40-10-128 — Alabama Code / Title 40 / Chapter 10 / Section 40-10-128
Section 40-10-128 Deposit of Redemption Money - Generally
Status: in_force

If the lands redeemed were bid in by any person other than the state, the redemption money must be deposited by the judge of probate in the county treasury and there kept separate and apart from the general funds of the county, and the judge of probate shall notify the purchaser of such deposit by mailing notice to the residence or place of business of such purchaser, or to such address as the purchaser may furnish the judge of probate at the time he secures his certificate of purchase; and, upon the demand of the purchaser, his legal representative or assignee and the surrender of the certificate of purchase, the judge of probate must give him an order on the treasury for the same.
Ala. Code § 40-11-5 — Alabama Code / Title 40 / Chapter 11 / Section 40-11-5
Section 40-11-5 Taxes on Dog Race Tracks; Not Retroactive; Validity of Prior Exemptions; Sales Tax Exemption for Admission and Handle
Status: in_force

(a) Effective September 25, 1986, in addition to all other taxes heretofore or hereafter levied by local or general law, all licensees or operators of dog race tracks within this state are hereby required to pay, (1) income taxes levied by the state, (2) occupational taxes levied on wages by a municipality or county, (3) ad valorem taxes levied on any racing facility by the state, county, or other local subdivision at the same rates as are applicable to other commercial property having comparable market value, (4) state and local sales taxes on merchandise, food, or beverage, sold by operators or their concessionaires at racing events, and (5) all taxes and license fees imposed or related to the sale of alcoholic beverages.

(b) This section shall not apply retroactively nor shall any provision of this section be construed as affecting the local distribution of taxes of any existing dog race track.

(c) The Legislature affirms and declares the exemptions heretofore granted by local act and expressly declares that the intention of this legislation is that such exemptions were heretofore valid and remain valid until September 25, 1986.

(d) There is no intent by this legislation to impose a general sales tax on admission to the track or to the handle and an exemption is hereby granted for such taxes.
Ala. Code § 40-23-4.8 — Alabama Code / Title 40 / Chapter 23 / Section 40-23-4.8
Section 40-23-4.8 Exemption for Sale of Certain Aircraft Replacement Parts, Components, Etc
Status: in_force

(a) The gross receipts from the sale of aircraft replacement parts, components, systems, sundries, and supplies affixed to, used on, or that became part of, aircraft brought into the state and used, or to be used, by a certified or licensed air carrier to undergo conversion, reconfiguration, or general maintenance while temporarily within this state are exempt from the state sales and use taxes provided for in Sections 40-23-2 and 40-23-61.

(1) Under this section, an aircraft shall be considered not permanently domiciled in Alabama if either of the following non-exclusive conditions are true:

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

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

(b) The exemption provided in this section shall not apply to county or municipal sales or use taxes unless approved by resolution or ordinance adopted by the local governing body.

(c) The exemption provided pursuant to this section shall be available from September 1, 2025, to August 31, 2030.
Ala. Code § 40-9F-38 — Alabama Code / Title 40 / Chapter 9F / Section 40-9F-38
Section 40-9F-38 Historic Tax Credit Evaluating Committee. (Amended by Act 2026-209)
Status: in_force

AMENDED BY ACT 2026-209, EFFECTIVE OCTOBER 1, 2026. SEE ACT FOR REVISED LANGUAGE.

(a) There is established the Historic Tax Credit Evaluating Committee, which shall review qualifying projects, approve credits for projects, and rank projects in the order in which the projects should receive tax credit reservations based on criteria established by the commission. The commission shall establish a review cycle for the committee beginning on January 1, 2018, provided that the committee shall meet at least quarterly unless no credits remain to be allocated. The Commissioner of Revenue shall be a nonvoting member of the committee and provide advisory and technical support. The committee shall consist of the following:

(1) The Director of the Alabama Office of Minority Affairs.

(2) The Executive Director of the Alabama Historical Commission.

(3) The Finance Director.

(4) The Director of the Alabama Department of Economic and Community Affairs.

(5) The Secretary of Commerce.

(6) Two members of the Alabama House of Representatives, at least one of whom shall be a member of the minority party, to be appointed by the Speaker of the House of Representatives.

(7) Two members of the Alabama Senate, at least one of whom shall be a member of the minority party, to be appointed by the President Pro Tempore of the Senate.

(8) The Chair of the Senate Finance Taxation Education Committee or his or her designee.

(9) The Chair of the House Ways and Means Education Committee or his or her designee.

(b)(1) The Alabama Historical Commission shall adopt rules that shall set forth guidelines to be used by the committee in determining the allocation of credits. The guidelines shall set forth factors to be considered by the committee including all of the following:

a. The relative value of the proposed project to the particular community, including the maintenance of the historic fabric of the community.

b. The possible return on investment for the community in which the proposed project is located.

c. The geographic distribution of projects.

d. The likelihood of the project proceeding without the historic tax credit authorized in this article.

e. The strength of local support for the proposed project.

f. The leveraged investment ratio of the project, as determined by the total project investment divided by the amount of tax credits requested.

g. The number of net new jobs the project will create in the state.

h. The amount of overall project financing for which the applicant has firm, secured commitments prior to submitting its application.

(2) Included in the information to be required for the evaluation submitted in the application of any project shall be any additional tax credits or state, federal, or local government grants that the applicant expects to utilize for the construction of the project.

(3) The committee shall establish a minimum threshold that a project must exceed before the project may be funded by the committee.

(c) The committee may meet in person, remotely, or by using a hybrid model where some members attend in person and others attend remotely, pursuant to Section 36-25A-5.1.
Ala. Code § 40-18-22 — Alabama Code / Title 40 / Chapter 18 / Section 40-18-22
Section 40-18-22 Taxpayers Engaged in Multistate Business - Allocation and Apportionment of Deductions and Exemptions
Status: in_force

Taxpayers, including corporations, as well as subchapter K entities and Alabama S corporations, engaged in multistate business in such a manner as to subject their income to allocation and apportionment provided by the Multistate Tax Compact shall allocate and apportion their income, gains, losses, deductions, credits, and exemptions in the manner provided by Chapter 27. This section shall not apply to individuals.
Ala. Code § 40-18-175 — Alabama Code / Title 40 / Chapter 18 / Section 40-18-175
Section 40-18-175 Tax Imposed When Passive Investment Income of Corporation Having Subchapter C Earnings and Profits Exceeds 25 Percent of Gross Receipts
Status: in_force

(a) If for the taxable year an Alabama S corporation has accumulated earnings and profits at the close of the taxable year derived from years during which the corporation was an Alabama C corporation, and gross receipts more than 25 percent of which are passive investment income, then there is imposed a tax on the income of the corporation for the taxable year. The tax shall be computed by multiplying the excess net passive income by five percent.

(b) (1) For purposes of this section:

a. Except as provided in paragraph b below, the term “excess net passive income” means an amount which bears the same ratio to the net passive income for the taxable year as (i) the amount by which the passive investment income for the taxable year exceeds 25 percent of the gross receipts for the taxable year, bears to (ii) the passive investment income for the taxable year.

b. The amount of the excess net passive income for any taxable year shall not exceed the corporation’s taxable income for the taxable year as determined under Section 40-18-161 without regard to the deduction under subdivisions (a)(14) and (a)(15) of Section 40-18-35 and under Section 40-18-35.1.

(2) The term “net passive income” means passive investment income, reduced by the deductions allowable under this chapter which are directly connected with the production of the income, other than deductions allowable by subdivisions (a)(14) and (a)(15) of Section 40-18-35 and by Section 40-18-35.1.

(3) The terms “passive investment income” and “gross receipts” shall have the same respective meanings as when used in 26 U.S.C. § 1362(d)(3).

(4) Notwithstanding subdivision (3), the amount of passive investment income shall be determined by not taking into account any recognized built-in gain or loss of the Alabama S corporation for any taxable year in the recognition period. Terms used in the preceding sentence shall have the same respective meanings as when used in Section 40-18-174.

(c) If the Alabama S corporation establishes to the satisfaction of the Department of Revenue that it determined in good faith that it had no earnings and profits at the close of a taxable year derived from years during which it was an Alabama C corporation, and during a reasonable period of time after it was determined that it did have such earnings and profits, the earnings and profits were distributed, the Department of Revenue may waive the tax imposed by subsection (a) for the taxable year.
Ala. Code § 40-17-168.16 — Alabama Code / Title 40 / Chapter 17 / Section 40-17-168.16
Section 40-17-168.16 Civil Penalties
Status: in_force

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

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

(2) For each subsequent violation, the amount shall be increased by the sum of the current violation plus prior violations.

(b) Civil penalties prescribed under this section shall be assessed, collected, and paid in the same manner as the compressed natural gas or liquefied natural gas tax.
Ala. Code § 40-9G-1 — Alabama Code / Title 40 / Chapter 9G / Section 40-9G-1
Section 40-9G-1 Definitions. (Amended by Act 2026-550)
Status: in_force

AMENDED BY ACT 2026-550, EFFECTIVE JUNE 1, 2026. SEE ACT FOR REVISED LANGUAGE.

For purposes of the chapter, the following words and phrases shall have the following meaning:

(1) APPROVED ACTIVITY. The conduct of an activity that is predominantly any one or more of the following:

a. Described by NAICS Code 1133, 115111, 2121, 22111, 221330, 31 (other than 311811), 32, 33, 423, 424, 482, 4862, 48691, 48699, 48819, 4882, 4883 (other than 48833), 493, 511, 5121 (other than 51213), 51221, 517, 518 (without regard to the premise that data processing and related services be performed in conjunction with a third party), 51913, 52232, 54133 (if predominantly in furtherance of another activity described in this chapter), 54134 (if predominantly in furtherance of another activity described in this chapter), 54138, 5415, 541614, 5417, 55 (if not for the production of electricity), 561422 (other than establishments that originate telephone calls), 562213, 56291, 56292, 611512, 927 or 92811.

b. The production of biofuel as such term is defined in Section 2-2-90(c)(2).

c. The conduct of original investigations undertaken on a systematic basis to gain new knowledge or the application of research findings or other scientific knowledge to create new or significantly improved products or processes.

d. The national or regional headquarters for a company that conducts significant business operations outside the state and that will serve as the principal office of the company’s principal operating officer with chief responsibility for the daily business operations of the company.

e. A target of the state’s economic development efforts pursuant to either of the following:

(i) The Accelerate Alabama Strategic Economic Development Plan adopted in January 2012 by the Alabama Economic Development Alliance, created by Executive Order Number 21 of the Governor on July 18, 2011, or any amended version or successor document thereto; or

(ii) A type listed in a regulation adopted by the Department of Commerce, other than a regulation submitted as an emergency rule.

Notwithstanding the foregoing, an approved activity shall not predominantly concern farming activities involving trees, animals, or crops, nor the retail sale of tangible personal property or services. This provision shall not be deemed to exclude customer service centers, call centers or headquarters otherwise allowed by this subdivision.

(2) COMPANY. Anyone or anything which has the powers to own a project and have employees.

(3) NAICS CODE. Any sector, subsector, industry group, industry or national industry of the 2012 North American Industry Classification System, or any similar classification system developed in conjunction with the United States Department of Commerce or Office of Management and Budget.

(4) QUALIFYING PROJECT. Any project a. that proposes to invest in capital expenditures that equal or exceed $2,000,000 as part of any addition, expansion, improvement, renovation, re-opening, or rehabilitation of a facility, or replacement of any existing equipment or tangible personal property; b. that predominantly involves an approved activity; and c. for which no project agreement has been entered into with the Governor for the provision of other incentives.

(5) UTILITY TAXES. The taxes imposed by Sections 40-21-82 and 40-21-102.
Ala. Code § 40-12-392 — Alabama Code / Title 40 / Chapter 12 / Section 40-12-392
Section 40-12-392 License - Applications; Inspection of Records; Restrictions on Sales; Liability Insurance
Status: in_force

(a) The application for a master dealer license shall be in such form and shall be subject to such rules as may be prescribed by the commissioner. An application shall be verified by the oath or affirmation of the applicant. If the applicant is a sole proprietorship, the application shall contain the name and residence of the applicant. If the applicant is a partnership, the application shall contain the names and residences of each partner. If the applicant is a corporation, the application shall contain the names and residences of the officers and directors. If the applicant is a new motor vehicle dealer, or used motor vehicle dealer in this state, the application shall contain the state sales tax number assigned to the applicant. The application shall enumerate the number of new and used vehicles sold during the previous calendar year; describe the exact location of the place of business, and shall state: That the location is a permanent one; that the location affords sufficient space upon and within which to adequately display one or more motor vehicles offered for sale and that an appropriate sign designates the location as being the place of business of a motor vehicle dealer; and that it is a suitable place from which the applicant can in good faith carry on such business and keep and maintain books and records necessary to conduct business, which shall be available at all reasonable hours for inspection by the commissioner. The application shall state that the applicant is either (i) franchised by a manufacturer of motor vehicles, and, if so, the name of the manufacturer and line make that the applicant is authorized to represent, or (ii) a used motor vehicle dealer, rebuilder, or wholesaler. Upon making application, the person applying shall pay an application fee of twenty-five dollars ($25) through September 30, 2020. Effective October 1, 2020, the application fee shall be calculated pursuant to Section 40-12-392.1 and shall be in addition to other fees required by law. The commissioner may cause an investigation to be made and upon being satisfied that the facts set forth in the application are true, shall issue a master dealer license certificate to the applicant, which shall entitle the licensee to operate as a motor vehicle dealer, rebuilder, and wholesaler for one year from the first day of October of each year. If the commissioner, upon investigation, determines that a master dealer license should not be issued, the commissioner may deny the license and the applicant may appeal the denial to the Alabama Tax Tribunal as allowed in Chapter 2A of this title.

(b) Every master dealer license issued under this article shall be valid for one year from the first day of October of each year and shall be renewed on October 1 each year. Thirty days of grace for obtaining the license shall be allowed without penalty. Thereafter, penalties prescribed under this article for delinquent licenses shall be imposed.

(c) New and used motor vehicle dealers, motor vehicle rebuilders, and motor vehicle wholesalers shall be required to maintain blanket motor vehicle liability insurance coverage on vehicles operated on the public streets and highways of this state, including vehicles in dealership inventory. Evidence of liability insurance for business and inventory vehicles shall be filed with the application for license, and the application for license shall be denied if proof of liability insurance satisfactory to the commissioner is not provided. A licensee who fails to maintain a blanket motor vehicle liability insurance policy during the licensing period may be assessed a civil penalty of up to five thousand dollars ($5,000). The penalty may be assessed against the bond as provided for in Section 40-12-398.

(d) A person who is subject to the licensing requirements of this article, but willfully fails to acquire the license, shall be subject to a penalty of five hundred dollars ($500) for the first violation and one thousand dollars ($1,000) for the second or subsequent violation.
Ala. Code § 40-12-138 — Alabama Code / Title 40 / Chapter 12 / Section 40-12-138
Section 40-12-138 Pawnbrokers
Status: in_force

Each pawnbroker shall pay a license tax of $250 for each place of business; but, if such pawnbroker sells pistols or sawed-off shotguns, or revolvers, however acquired, he shall pay the additional license tax required for dealers in pistols or sawed-off guns or revolvers by this title.
Ala. Code § 40-20-32 — Alabama Code / Title 40 / Chapter 20 / Section 40-20-32
Section 40-20-32 Tax to Be a Lien; Amount of Tax
Status: reserved

Such tax shall be a lien upon the interest leased, assigned, conveyed, reserved, excepted or transferred, and the amount to be paid shall be determined as follows; provided, that the minimum tax shall be $1:

(1) Upon the filing and recording of each instrument creating, assigning or transferring a leasehold, or interest therein or any portion thereof, or conveying, transferring, excepting or reserving a mineral or royalty interest as above described, the primary term of which shall expire 10 years or less from the date of execution of the instrument, the tax shall be a sum equal to $.05 per mineral or royalty acre conveyed, leased, assigned, excepted, reserved or transferred therein.

(2) Such tax shall be $.10 per mineral or royalty acre if the primary term of such interest shall expire more than 10 years and not exceeding 20 years from the date of the execution of such instrument.

(3) Such tax shall be $.15 per mineral or royalty acre if the primary term of such interest may or shall extend more than 20 years from the date of the execution of such instrument.
Ala. Code § 40-15A-2 — Alabama Code / Title 40 / Chapter 15A / Section 40-15A-2
Section 40-15A-2 Amount of Tax
Status: in_force

Subject to the exception hereinafter stated, there is hereby levied and imposed upon all generation-skipping transfers occurring after December 31, 1987 that involve property subject to tax pursuant to Section 40-15A-3 hereunder, a tax equal to the full amount of state tax permissible when levied by and paid to the State of Alabama as a credit in computing any federal generation-skipping transfer tax imposed on such transfer according to the act of Congress in effect, on the date of the transfer. The tax hereby imposed shall not exceed in the aggregate amounts which may by any law of the United States be allowed to be credited against such federal generation-skipping transfer tax. The generation-skipping transfer tax hereby levied shall be levied only so long as and during the time a generation-skipping transfer tax is enforced by the United States against Alabama generation-skipping transfers and shall only be exercised or enforced to the extent of absorbing the maximum amount of any deduction or credit which may be permitted by the laws of the United States now existing or hereafter enacted to be claimed by reason thereof as a deduction or credit against such similar tax of the United States applicable to Alabama generation-skipping transfers. The rates of taxation, the method of arriving thereat and the definition of “generation-skipping transfer” and “transferor” shall be as provided in such act of Congress.
Ala. Code § 40-18-376.2 — Alabama Code / Title 40 / Chapter 18 / Section 40-18-376.2
Section 40-18-376.2 Additional Jobs Credit for Employment of Veterans
Status: in_force

(a) The provisions in this section shall apply to the following:

(1) Any incentivized company that employed, in the prior year, at least 12 percent of its employees as veterans who received an honorable or general discharge.

(2) Any incentivized company with a qualifying project located within a former active duty military installation closed by the Base Realignment and Closure process.

(b)(1) Any incentivized company described by subdivision (a)(1) shall receive an additional 0.5 percent jobs credit provided in Section 40-18-375(a) on the wages paid during the prior year to Alabama resident employees who are veterans.

(2) Any incentivized company described by subdivision (a)(2) shall receive an additional 0.5 percent jobs credit provided in Section 40-18-375(a) on the wages paid during the prior year to Alabama resident employees.

(c) No incentivized company claiming the credit provided by subdivision (b)(1) shall also claim the credit provided by Article 13 of this chapter for any portion of the project.

(d) The Department of Labor shall periodically verify the actual number of veterans employed by the incentivized company described in subdivision (a)(1) and the wages of the veterans during the relevant year. If the Department of Labor is not able to provide the verification utilizing all available resources, it may request any additional information from the incentivized company as may be necessary.
Ala. Code § 40-12-307 — Alabama Code / Title 40 / Chapter 12 / Section 40-12-307
Section 40-12-307 Calculation of Tax Rate; Distribution of Taxes
Status: in_force

(a) On or before December 1, 2021, and December 1 of each year thereafter, each county, municipality, or other local taxing authority that levies an ad valorem tax shall provide the department with the ad valorem tax rate needed to calculate the applicable county, municipal, or local taxing authority’s millage rate. The ad valorem taxes collected for each fleet vehicle registered through the FORT system shall be calculated in accordance with the millage rates reported under this subsection for each county, municipality, and local taxing jurisdiction in which the fleet vehicle is based.

(b) The ad valorem taxes remitted to and collected by the department for a fleet vehicle registered through the FORT system shall be distributed to the local official responsible for distributing ad valorem tax in the county in which the vehicle is based. The local official shall then distribute the ad valorem taxes as required by law to the respective recipients.
Ala. Code § 40-10-16 — Alabama Code / Title 40 / Chapter 10 / Section 40-10-16
Section 40-10-16 Portion Sufficient to Satisfy Decree to Be Sold
Status: in_force

It shall be the duty of the tax collector, in making such sales, if practicable, to so offer such real estate for sale that only such portion thereof may be sold as is necessary to satisfy the decree under which it is sold and the expenses of the sale, but no sale shall be made for a sum less than the amount of such decree and expenses.
Ala. Code § 40-10-100 — Alabama Code / Title 40 / Chapter 10 / Section 40-10-100
Section 40-10-100 Refund to Purchaser When Taxes Not Due at Time of Sale and Land Was Sold Privately by State
Status: in_force

When land which has been sold for taxes and purchased by the state has been sold by the state at private sale, and the purchase money has been paid into the state and county treasuries, and it shall be made to appear to the satisfaction of the Comptroller that such sale was invalid by reason of the fact that the taxes for which the land was sold were not due, the purchaser of said land from the state, his heirs, or assigns shall upon the surrender of the deed from the state and the cancellation of the same be entitled to have the purchase money paid for the said lands refunded, if application shall be made therefor, as hereinafter provided, within two years from the date of the deed made by the state.
Ala. Code § 40-23-10 — Alabama Code / Title 40 / Chapter 23 / Section 40-23-10
Section 40-23-10 Reports Under Oath
Status: in_force

The monthly reports herein required to be made are not required to be made on oath, but wherever in this division any report is required to be sworn to, the same shall be sworn to by the taxpayer or his agent before some officer authorized to administer oaths, and any false statement to a material fact made with intent to defraud shall constitute perjury, and upon conviction thereof, the person so convicted shall be punished as provided by law.
Ala. Code § 40-12-164 — Alabama Code / Title 40 / Chapter 12 / Section 40-12-164
Section 40-12-164 Supply Cars
Status: reserved

Repealed by Act 2015-70 effective April 21, 2015.
Ala. Code § 40-9I-3 — Alabama Code / Title 40 / Chapter 9I / Section 40-9I-3
Section 40-9I-3 (Effective June 1, 2026) Economic Development Planning and Program Evaluation; Confidentiality of Information; Rulemaking Authority
Status: in_force

(a) The Department of Revenue shall provide the Department of Commerce with a copy of each application, resolution, and abatement agreement, including any amendment, granted under Section 40-9B-4 or 40-9G-2.

(b) The Department of Commerce shall use the information received under subsection (a) solely for the purposes of economic development planning and program evaluation.

(c) To ensure taxpayer confidentiality, all information shared under this section shall remain subject to the confidentiality provisions of Section 40-2A-10. The Department of Commerce shall implement safeguards to ensure that taxpayer information is not disclosed to unauthorized persons or entities.
Ala. Code § 40-12-5 — Alabama Code / Title 40 / Chapter 12 / Section 40-12-5
Section 40-12-5 County License Tax for School Purposes - Collection and Enforcement
Status: in_force

The state Department of Revenue shall, on request by resolution of the governing body of each of the several counties, administer and collect all taxes levied and assessed by the governing body of each of the several counties pursuant to and under the authority of Section 40-12-4.
Ala. Code § 40-26-4 — Alabama Code / Title 40 / Chapter 26 / Section 40-26-4
Section 40-26-4 Cash and Credit Businesses
Status: in_force

Any person, firm or corporation taxable under this chapter having a cash and credit business may report such cash business and the taxpayer shall thereafter include in each monthly report all credit collections made during the month preceding and shall pay the taxes due thereon at the time of filing such report, but in no event shall the gross proceeds of such credit business be included in the measure of the tax to be paid until collections of such credit business shall have been made.
Ala. Code § 40-18-195 — Alabama Code / Title 40 / Chapter 18 / Section 40-18-195
Section 40-18-195 Capital Credit Not to Exceed Capital Costs of Project
Status: reserved

REPEALED IN THE 2015 REGULAR SESSION BY ACT 2015-27 EFFECTIVE JULY 2, 2015.
Ala. Code § 40-15B-8 — Alabama Code / Title 40 / Chapter 15B / Section 40-15B-8
Section 40-15B-8 Securing Payment of Estate Tax from Property in Possession of Fiduciary
Status: in_force

(a) A fiduciary may defer a distribution of property until the fiduciary is satisfied that adequate provision for payment of the estate tax has been made.

(b) A fiduciary may withhold from a distributee an amount equal to the amount of estate tax apportioned to an interest of the distributee.

(c) As a condition to a distribution, a fiduciary may require the distributee to provide a bond or other security for the portion of the estate tax apportioned to the distributee.
Ala. Code § 40-12-319 — Alabama Code / Title 40 / Chapter 12 / Section 40-12-319
Section 40-12-319 Penalty for Violation of Article
Status: in_force

Any person, firm, corporation, copartnership, or association who shall violate any of the provisions of this article shall be deemed guilty of a misdemeanor and upon conviction thereof shall be fined in any sum not less than $25, nor more than $100. Each and every day such violation shall continue shall constitute a separate and distinct offense.
Ala. Code § 40-21-11 — Alabama Code / Title 40 / Chapter 21 / Section 40-21-11
Section 40-21-11 Sleeping, Parlor, Dining and Chair Car Companies
Status: in_force

Every sleeping car company, parlor or palace car company, dining car company, chair car company, or equipment company operating cars of any kind for carrying passengers or serving meals over any railroad in this state shall also, in addition to the said foregoing requirements, show by each of its statements:

(1) The total mileage traveled by the cars of said company during the next preceding 12 months, whether within this state or beyond its borders, and

(2) The total mileage traveled by such cars within the state during the same period.
Ala. Code § 40-18-558 — Alabama Code / Title 40 / Chapter 18 / Section 40-18-558
Section 40-18-558 Statewide Annual Aggregate of Tax Credit Amounts; Contribution Limits
Status: in_force

(a) The statewide annual aggregate of the tax credit allowed for qualified donations shall not exceed the following amounts:

(1) Twenty million dollars ($20,000,000) in the tax year ending December 31, 2026.

(2) Twenty-five million dollars ($25,000,000) in the tax year ending December 31, 2027.

(3) Thirty million dollars ($30,000,000) for all subsequent tax years.

(b) No more than seven hundred fifty thousand dollars ($750,000) shall be contributed to any eligible rural hospital in the tax year ending December 31, 2026; one million dollars ($1,000,000) for the tax year ending on December 31, 2027; and one million two hundred fifty thousand dollars ($1,250,000) each year thereafter, to be limited by the annual aggregate amount applicable in subsection (a).

(c) In the event a qualified donor desires to make a contribution to an individual eligible rural hospital that has received the maximum amount of contributions for that year, the donor shall be provided, upon request to the board, the published list of eligible rural hospitals that are still eligible to receive contributions that year.

(d) In the event a qualified donor desires to make a contribution to an individual eligible rural hospital that exceeds the maximum amount allowed for that year, the department shall not deny the desired contribution but shall approve the proportional amount of the desired contribution up to the eligible rural hospital’s maximum amount of contributions for that year and any remainder shall be attributed to an eligible rural hospital according to the ranking as published under Section 40-18-554(1) which has not yet received the maximum amount of contributions for that year.

(e) In the event that a qualified donor desires to make a contribution to an unspecified or undesignated rural hospital, the donation shall be attributed to the eligible rural hospital according to the ranking as published under Section 40-18-554(1) which has not yet received the maximum amount of contributions for that year, regardless of whether a third party has a relationship or agreement with any eligible rural hospital.

(f) The department shall preapprove each qualified donation for compliance with each applicable limit in subsections (a) and (b).
Ala. Code § 40-17-356 — Alabama Code / Title 40 / Chapter 17 / Section 40-17-356
Section 40-17-356 Dyed Diesel Fuel
Status: in_force

A notice stating: “DYED DIESEL FUEL, NON-HIGHWAY USE ONLY, PENALTY FOR HIGHWAY USE” or a similar phrase that clearly indicates that the diesel fuel is not to be used to operate a highway vehicle shall be provided or posted in all of the following circumstances:

(1) By the terminal operator to a person who receives dyed diesel fuel at a terminal rack of that terminal operator.

(2) By a seller of dyed diesel fuel to its buyer if the diesel fuel is located outside the bulk transfer/terminal system and is not sold from a retail pump or bulk plant posted in accordance with the requirements of this section.

(3) By a seller on a retail pump or bulk plant where it sells dyed diesel fuel for use by its buyer.

(4) By the time of the removal or sale appears on shipping documents, bills of lading, and invoices accompanying the sale or removal of the dyed diesel fuel.
Ala. Code § 40-5-44 — Alabama Code / Title 40 / Chapter 5 / Section 40-5-44
Section 40-5-44 Final Settlements and Payments by Tax Collecting Officials
Status: in_force

(a)(1) On or before November 1 in each year, all tax collectors, elected assistant tax collectors, revenue commissioners, license commissioners, and judges of probate charged with collecting ad valorem taxes on motor vehicle tags shall make final settlement, under oath, with the Comptroller of all matters pertaining to the respective office’s collection of ad valorem taxes on motor vehicle tags.

(2) Failure of any official to make the settlement required by this subsection by November 10 of each year shall forfeit ten dollars ($10) per day which shall be deducted from the amount of commission or other public compensation due and payable to the official on the settlement respectively. The Comptroller, the county treasurer, or the custodian of the county funds shall withhold all commissions or other public compensation in cases where settlements are not made by December 10 of each year.

(3) Final determinations shall be made in accordance with rules adopted by the state Comptroller regarding the format of the final settlement, the time frame to be covered by the final settlement, and the date when final settlement will be made with the state Comptroller’s Office and approved by the Chief Examiner of Public Accounts.

(b) On or before July 1 of each year, each tax collecting official, under oath, shall make final settlement with the Comptroller and shall pay to the State Treasurer the balance which may be found due from charges from the abstract of taxes pursuant to Section 40-7-35. Final settlement shall be made in accordance with rules adopted by the Comptroller.

(c) Unless otherwise excepted by the Comptroller, a tax collecting official who fails to make settlement as provided in this section by the tenth day of July of each year shall be assessed a fine of 10 dollars ($10) per day until the final settlement is made in accordance with this section. The fine shall be assessed in the official’s personal capacity.
Ala. Code § 40-29B-8 — Alabama Code / Title 40 / Chapter 29B / Section 40-29B-8
Section 40-29B-8 Penalties
Status: in_force

(a)(1) For taxable periods beginning on or after January 1, 2017, and before December 31, 2024, taxpayers that are granted amnesty and later fail to comply with any payment or filing provision administered by the department shall be subject to the penalty for underpayment due to negligence under subsection (c) of Section 40-2A-11, or a civil penalty of one hundred dollars ($100), whichever is greater.

(2) A taxpayer who delivers or discloses a false or fraudulent application, document, return, or other statement to the department in connection with an amnesty application is subject to the penalty for underpayment due to fraud under subsection (d) of Section 40-2A-11, or a civil penalty of ten thousand dollars ($10,000), whichever is greater.

(b) Following the termination of the tax amnesty period, if the commissioner issues a deficiency assessment for a period for which amnesty was taken, the commissioner may impose penalties and institute civil or criminal proceedings as authorized by law only with respect to the difference between the amount shown on the amnesty application and the correct amount of tax due. The commissioner may impose by rule, after the expiration of the tax amnesty period, a cost of collection penalty not to exceed twenty percent of any additional deficiency assessed for any taxable period for which amnesty was taken. This penalty shall be in addition to all other applicable penalties, fees, or costs. The commissioner may waive any or all of the collection penalty when it is demonstrated that any deficiency of the taxpayer was not due to negligence, intentional disregard of administrative rules, or fraud. The imposition of penalties or civil or criminal proceedings shall not invalidate the amnesty that was previously granted. No penalty shall be imposed if the deficiency results from an adjustment made by the Internal Revenue Service to the taxpayer’s federal income tax and the taxpayer provides written notice of the adjustment to the commissioner within 60 days of receipt of the adjustment from the Internal Revenue Service or if the taxpayer’s application for amnesty was based on a proposed assessment or notice of assessment.
Ala. Code § 40-12-115 — Alabama Code / Title 40 / Chapter 12 / Section 40-12-115
Section 40-12-115 Innkeepers and Hotels
Status: in_force

Each person keeping a public inn or lodginghouse of five or more bedrooms where transient guests are lodged for pay shall be deemed for the purposes of this title to be engaged in the business of keeping a hotel. A transient guest is one who puts up for less than one week at such hotel, but such a house is no less a hotel because some of the guests put up for longer periods than one week. Every person keeping a hotel, as defined in this section, shall pay an annual license tax as follows: Hotels with five rooms and not over 15 rooms, $.50 for each room; hotels with over 15 and less than 50 rooms, $1 for each room; hotels with 50 rooms and less than 100 rooms, $1.50 for each room; and hotels with 100 rooms and over, $2 for each room. If meals, food or refreshments are served to the general public and charged for, then the additional license required to be paid by restaurants, cafes, lunch counters, and public eating houses shall be paid. Where cottages or annex are operated in connection with or rented by such hotel, this section shall apply to the total of the rooms in the hotel and the cottages and annex.
Ala. Code § 40-2-17 — Alabama Code / Title 40 / Chapter 2 / Section 40-2-17
Section 40-2-17 Revaluation by Board of Equalization to Affect Equalization
Status: in_force

Upon the giving of such notice by the Department of Revenue of the revaluing and reassessment ordered to be made of property within said county, it shall be the duty of the secretary of the board of equalization receiving such notice to call without delay a meeting of said board of equalization and to notify the Department of Revenue of the date on which said board is called to meet, and it shall be the duty of said board to convene on the day named in such notice, and at such meeting the board shall revalue and equalize the class or classes of property within the county, precinct, or municipality, as specified by the Department of Revenue, so as to conform to the findings and orders of the Department of Revenue by so revaluing and equalizing each item of said classes of property so that such item will bear its just proportion of tax as provided by law. If the board of equalization fails or refuses to make the changes and corrections thus ordered to be made by the state department, then the Department of Revenue shall itself, from such information it has or may obtain, revalue and equalize the property involved, and the expense of such revaluation and equalization shall be paid by the county so affected and by the state in the same proportion that the state tax levy and the county tax levy bear to the total state and county levy for ad valorem taxation. In counties where the Department of Revenue makes a revaluation and equalization of property for assessment, the tax assessor shall receive commissions only on the basis of the original assessment as made by him.
Ala. Code § 40-17-19 — Alabama Code / Title 40 / Chapter 17 / Section 40-17-19
Section 40-17-19 Effect on Provisions of Article 2 of This Chapter
Status: reserved

Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012.
Ala. Code § 40-18-15.2 — Alabama Code / Title 40 / Chapter 18 / Section 40-18-15.2
Section 40-18-15.2 Net Operating Loss
Status: in_force

Individuals may calculate a net operating loss from a trade or business and apply the net operating loss against prior taxable income or future taxable income pursuant to this section.

(1) For purposes of this section, the term “net operating loss” means the excess of the deductions allowed by this chapter over the gross income. The excess shall be computed with the modifications specified in subdivision (5).

(2) A net operating loss may be carried back to each of the two taxable years preceding the taxable year of the loss. A net operating loss carryover may be carried to each of the 15 years following the taxable year of the loss.

(3) The entire amount of the net operating loss for any taxable year (hereinafter referred to as the “loss year”) shall be carried to the earliest of the taxable years to which, by reason of subdivision (2) that loss may be carried. The portion of the loss which shall be carried to each of the other taxable years shall be the excess, if any, of the amount of the loss over the sum of the taxable income for each of the prior taxable years to which the loss may be carried. For purposes of the preceding sentence, the taxable income for any such prior taxable year shall be computed:

a. With the modifications specified in subdivision (5)b. and d.

b. By determining the amount of the net operating loss deduction without regard to the net operating loss for the loss year or for any taxable year thereafter, and the taxable income so computed shall not be considered to be less than zero.

(4) Any taxpayer entitled to a carryback period under subdivision (2) may elect to relinquish the entire carryback period in one of two ways. An election shall be made in a manner prescribed by the Department of Revenue, and shall be made by the due date of the loss year return, including extensions, for which the election is to be in effect. If no election is made by the due date of the loss year, including return extensions, then the filing of the subsequent year’s return by the due date, including extensions, and claiming the loss thereon shall be deemed to be the taxpayer’s election to forego the entire carryback period. An election, once made for any taxable year, shall be irrevocable for that taxable year.

(5) The modifications referred to in this subdivision are as follows:

a. No net operating loss deduction shall be allowed.

b. No deduction shall be allowed under Sections 40-18-19(a) (8) and (a)(9) and 40-18-19(b), relating to personal exemptions and credit for dependents.

c. The deductions allowable by this chapter which are not attributable to a taxpayer’s trade or business, including the federal individual income tax deduction, shall be allowed only to the extent of the amount of the gross income not derived from a trade or business. For purposes of the preceding sentence:

1. Any gain or loss from the sale or other disposition of property used in the trade or business of a character which is subject to the allowance for depreciation provided in Section 40-18-15 (a) (8) and (a)(9), or real property used in the trade or business, shall be treated as attributable to the trade or business.

2. Any deduction allowable in Section 40-18-15(a) (6), relating to casualty losses, shall not be taken into account.

3. Any deduction allowed under Section 40-18-15(a) (12) to the extent attributable to contributions which are made on behalf of an individual who is an employee within the meaning of said 26 U.S.C. § 401(c) (1), relating to self-employed individuals, shall not be treated as attributable to the trade or business of such individual.

d. The optional standard deduction allowed under Section 40-18-15(b) shall be treated as a deduction allowed by this chapter. For purposes of subdivision (1), the deduction provided by the preceding sentence shall be in lieu of any itemized deductions of the taxpayer.

(6) In determining the amount of any net operating loss carryback or carryover to any taxable year, the necessary computations involving any other taxable year shall be made under the law applicable to the other taxable year.

(7) Nonresident taxpayers shall be allowed only that portion of the net operating loss attributed to income related to Alabama. Proration of income shall be computed based upon the ratio of gross income from all sources to Alabama gross income.
Ala. Code § 40-29B-5 — Alabama Code / Title 40 / Chapter 29B / Section 40-29B-5
Section 40-29B-5 Waiver of Interest and Penalties; Look-Back Periods
Status: in_force

Notwithstanding any provision of law to the contrary, the commissioner shall waive all of the interest and penalties associated with the tax periods for which amnesty is granted. A limited look-back period shall apply separately to each tax type. If the taxpayer has collected any tax without remitting the tax to the department, the look-back period will be extended to include all periods, back to the point of collection.
Ala. Code § 40-18-442 — Alabama Code / Title 40 / Chapter 18 / Section 40-18-442
Section 40-18-442 (Effective for Tax Returns Due on or After January 1, 2018) Definitions
Status: in_force

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

(1) DEPARTMENT. The Alabama Department of Revenue.

(2) INCOME TAX RETURN PREPARER.

(a) A person who prepares for compensation, or who employs one or more persons to prepare for compensation, any income tax return or claim for refund, required to be filed pursuant to this chapter. The preparation of a substantial portion of a return or claim for refund shall be treated as the preparation of that return or claim for refund.

(b) A person is not an income tax preparer if all he or she solely performs the following duties:

1. furnishes typing, reproducing, or other mechanical assistance;

2. prepares returns or claims for refunds for the employer by whom he or she is regularly and continuously employed, or for an affiliate of that employer, including a subchapter K entity for which he or she prepares a return;

3. prepares as a fiduciary, returns or claims for refunds for any person; or

4. prepares claims for refunds for a taxpayer in response to any notice of deficiency issued to that taxpayer or in response to any waiver of restriction after the commencement of an audit of that taxpayer or of another taxpayer if a determination in the audit of the other taxpayer directly or indirectly affects the tax liability of the taxpayer whose claims he or she is preparing.

(3) PERSON. An individual, firm, proprietorship, association, corporation, or another entity.

(4) PTIN. Preparer Tax Identification Number issued by the Internal Revenue Service and referenced in Internal Revenue Service Notice 2011-6.
Ala. Code § 40-23-243 — Alabama Code / Title 40 / Chapter 23 / Section 40-23-243
Section 40-23-243 Construction of Article
Status: in_force

Nothing in this article shall be construed to authorize the Department of Revenue to impose fees on the local taxing jurisdictions or their designees for the maintenance or operation of the ONE SPOT system.
Ala. Code § 40-12-449 — Alabama Code / Title 40 / Chapter 12 / Section 40-12-449
Section 40-12-449 Suspension, Revocation, or Denial of License
Status: in_force

(a) Subject to the appeal provisions allowed under Chapter 2A, the commissioner may suspend or revoke a license issued for the willful and intentional failure of the licensee to comply with this article.

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

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

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

(3) Skipping title assignment; accepting an open assignment of title whereby the seller has signed the title to transfer ownership without listing the purchaser in the title assignment.

(4) Having no established place of business.

(5) Failing to properly keep and maintain records.

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

(7) Willful failure to comply with this article or any rule adopted under this article.

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

(9) Filing a materially erroneous or fraudulent tax return with the department.

(10) Revocation as a designated agent, as provided in Section 32-8-34, for failing to faithfully perform his or her duties as a designated agent.

(c) Subject to the notice and appeal provisions under Chapter 2A, the commissioner may do any of the following:

(1) Refuse to license a person who does not meet the requirements of this article.

(2) Cancel the license of a licensee for willful failure to continue to meet the requirements of this article.

(3) Refuse, cancel, or revoke a license for a state or federal felony conviction involving theft or for a violation of Chapter 8 of Title 32, relating to the Uniform Certificate of Title and Antitheft Act, or a similar law of another state by an applicant; a licensee; a partner of an applicant; or, in the case of a corporate applicant or licensee, a director or manager of the licensee.
Ala. Code § 40-12-71 — Alabama Code / Title 40 / Chapter 12 / Section 40-12-71
Section 40-12-71 Certified Public Accountants
Status: in_force

(a) In lieu of any other privilege license fees levied under the revenue laws of the State of Alabama, each person who holds a certificate as a certified public accountant and who is a resident of the State of Alabama and who is engaged in the practice of public accounting in the State of Alabama shall pay an annual license fee of $25, but no license fee shall be paid to the county. Such license shall be obtained from the probate judge or licensing agency in the county where the business of a certified public accountant is located and shall be due and delinquent as provided by Section 40-12-26. All money paid into the treasury for license under this section shall be deposited in the State Treasury to the credit of the Alabama State Board of Public Accountancy and shall constitute a separate fund to be disbursed as provided in subsection (b) of this section.

(b) The fund provided by subsection (a) of this section shall be used by the Alabama State Board of Public Accountancy to defray the expenses for administering and enforcing the laws of the State of Alabama pertaining to the practice of public accounting and the other necessary purposes and expenses of said board not otherwise available and provided pursuant to Section 34-1-3; and the said Alabama State Board of Public Accountancy shall have the power to direct the disbursement of said fund, which shall be paid on the warranty of the state Comptroller upon certificate or voucher of the secretary of said board, approved by the chairman or vice-chairman of said board. No funds shall be withdrawn or expended except as budgeted and allotted according to the provisions of Article 4 of Chapter 4 of Title 41, and only in amounts as stipulated in the general appropriations bill.

(c) No license fee as herein provided shall be due or payable by any certified public accountant employed by any state or federal government agency, educational institution, or industry, who does not perform public accounting service for which he is paid.
Ala. Code § 40-14A-25 — Alabama Code / Title 40 / Chapter 14A / Section 40-14A-25
Section 40-14A-25 Filing of Returns
Status: in_force

(a) Every taxpayer shall file a privilege tax return, which shall include the public record disclosures required by Section 10-2B-16.22, with the department for every taxable year for which it is subject to the tax levied by this article. A disregarded entity that is owned by an individual, general partnership, or other entity not subject to the tax levied by this article shall file a return and pay the tax levied on it by this article. Except as provided in Section 40-14A-22(f) (4), the return required by this section is due no later than the corresponding federal income tax return as required to be filed as provided under federal law. In the case of a taxpayer’s initial return, two and one half months after the taxpayer comes into existence, qualifies or registers to do business, or commences doing business in Alabama as the case may be. A disregarded entity that is required to file a return by this section shall file the return not later than the time its owner is required to file its return. If a taxpayer is required to change its taxable year pursuant to the previous sentence, then it shall file a return for the short taxable year beginning January 1, 2001, and ending on the day before the beginning of its new taxable year, and the return shall be filed no later than the corresponding federal income tax return as required to be filed as provided under federal law. In cases where receivers, trustees in bankruptcy, or assignees are operating the property or business of taxpayers, those receivers, trustees, or assignees shall file returns for the taxpayers in the same manner and form as the taxpayers are required to file returns. Any tax due on the basis of returns filed by receivers, trustees, or assignees shall be collected in the same manner as if collected from the taxpayers for whose business or property they have custody and control. The department may grant a reasonable extension of time for filing returns under rules and regulations prescribed by the department. No extension shall be for more than six months.

(b) The tax provided in this article shall be reported on forms and in the manner as prescribed by the department. The failure to receive a form from the department shall not relieve a taxpayer from liability for any tax, penalty, or interest otherwise due. The tax due, as reported, shall constitute an admitted liability for that amount. The department may compute and assess additional tax, penalty, and interest against a taxpayer as provided in Chapter 2A. Interest on overpayments of business privilege tax will be computed and paid in the manner provided in Section 40-1-44(b)(1)b.

(c) A corporation that is a member of an Alabama affiliated group that has elected to file a consolidated return pursuant to Section 40-18-39 or Section 40-16-3(b), if it is subject to the tax imposed by this article, shall file a separate return reporting and paying tax on its net worth without regard to other members of the affiliated group.
Ala. Code § 40-14-55 — Alabama Code / Title 40 / Chapter 14 / Section 40-14-55
Section 40-14-55 Money Collected Paid into Treasury
Status: reserved

Repealed by Act 99-665, 2nd Sp. Sess., &sect; 9. As to effective date see the Code Commissioner’s Notes in the code supplement.
Ala. Code § 40-18-56 — Alabama Code / Title 40 / Chapter 18 / Section 40-18-56
Section 40-18-56 Furnishing Sworn Statement of Annual Return of Income to Department; Penalties for Failure to Comply; Limitations on Inspection of Taxpayer’s Records
Status: in_force

The Department of Revenue may at any time, in its discretion, require the taxpayer to furnish a sworn statement of the annual return of income made under the provisions of the act of Congress of the United States for the calendar or fiscal year in question or for the preceding calendar or fiscal year. Any person who shall willfully fail to comply with this demand shall be guilty of a misdemeanor and, on conviction thereof, shall be fined not more than $100, and may be sentenced to hard labor for the county for not more than six months, or both. No taxpayer shall be subjected to unnecessary examination or investigation, and only one inspection of a taxpayer’s books or accounts shall be made for a taxable year unless the taxpayer requests otherwise or unless the Department of Revenue, after investigation, notifies the taxpayer in writing that an additional inspection is necessary, together with the reasons for such additional inspection.
Ala. Code § 40-9-12.1 — Alabama Code / Title 40 / Chapter 9 / Section 40-9-12.1
Section 40-9-12.1 United Appeal Fund Organizations and Supported Charities
Status: in_force

(a) United appeal fund organizations and supported charities that otherwise satisfied the definitions provided under Section 40-9-12(c) as of July 1, 2017, but failed to acquire or maintain their exemption certificates as of July 1, 2017, or lost their exemption certificate due to failure to timely file an informational report as required by Section 40-9-60 and rules adopted thereunder, are allowed a grace period through September 30, 2018, within which to obtain the certificate of exemption required under Section 40-9-12(c)(2) d. and to come into compliance with the informational reporting requirements of Section 40-9-60.

(b) In order for a united appeal fund to be eligible for the grace period provided in subsection (a), the united appeal fund, as of July 1, 2017, must have met the following requirements in their entirety:

(1) Satisfied the definitional requirements imposed by Section 40-9-12(c)(2).

(2) Previously held or been eligible to hold a sales and use tax Certificate of Exemption.

(3) Provided more than de minimis funding to supported charities.

(c) In order for a supported charity to be eligible for the grace period provided in subsection (a), the supported charity, as of July 1, 2017, must have met the following requirements in their entirety:

(1) Satisfied the definitional requirement imposed by Section 40-9-12(c)(1).

(2) Received more than de minimis funding from a qualified united appeal fund.

(d) No refunds shall be issued to such united appeal fund entity or supported charity, as defined in subsection (b) and (c) and those as defined in Section 40-9-12(c), for any purchases or transactions during a time period in which a certificate of exemption was not in effect regardless of whether such united appeal fund or supported charity falls under the provisions of this section.

(e) The Department of Revenue may make available to the public a record of statutorily exempt entities that have been issued a certificate of exemption. Such listing shall be limited to the entity name, the date of issuance, and the current status of the certificate as either valid or invalid, including the date such certificate of exemption became invalid.

(f) The Department of Revenue may adopt and enforce reasonable rules for the enforcement and administration of this section.
Ala. Code § 40-24-3 — Alabama Code / Title 40 / Chapter 24 / Section 40-24-3
Section 40-24-3 Recordation of Lists in Bound Books
Status: reserved

Repealed by Act 99-665, 2nd Sp. Sess., &sect; 9. As to effective date, see the Code Commissioner’s Notes in the code supplement.
Ala. Code § 40-18-417.3 — Alabama Code / Title 40 / Chapter 18 / Section 40-18-417.3
Section 40-18-417.3 Approval of Applications; Agreements. (Amended by Act 2026-533)
Status: in_force

AMENDED BY ACT 2026-533, EFFECTIVE JUNE 1, 2026. SEE ACT FOR REVISED LANGUAGE.

(a) Following a review, if the Department of Commerce approves the application provided in subsection (a) of Section 40-18-417.2, it shall forward the application to the Renewal of Alabama Commission.

(b) The Renewal of Alabama Commission shall consider the application and shall approve it if the commission deems it worthy of approval. As to improvements at industrial sites, the commission shall give preference to sites with at least 1,000 acres of available space. As to applications for projects located in communities which have the potential to provide additional funding separate from the Growing Alabama Credits, the commission shall take into consideration whether the separate funding is to be provided to the project that is the subject of the application. Meetings of the commission are subject to Chapter 25A of Title 36. Notwithstanding the foregoing, the commission may meet by telephone or some other telecommunications device so long as members of the public are allowed the opportunity to listen to or otherwise observe the commission’s deliberations.

(c) The approval of an application by the commission shall specify the amount of money which the economic development organization is allowed to receive so that it can complete the work specified in the application.

(d) Following approval by the commission, the Department of Commerce shall enter into an agreement with the economic development organization which shall do all of the following:

(1) Require the economic development organization to use funding received as a result of this law only for the purposes approved by the commission as expressed in the agreement.

(2) Require the economic development organization to make periodic reports, not more often than annually, to the Department of Commerce and the commission, as required by the commission, on the disposition of the funds. As to a project described in subdivision (a)(1) of Section 40-18-417.2, the report shall include information on the marketing of the site, and the ultimate use of the site until such time as it makes a final report. As to a project related to inland ports or intermodal facilities as described in paragraph (a)(1) d. of Section 40-18-417.2 or a project related to an agricultural center as described in subdivision (a)(2) of Section 40-18-417.2, the report shall include an economic impact report.

(3) Require the economic development organization to provide a review of its financial accounts as directed by the Renewal of Alabama Commission.

(e) For any approved applications, the Department of Commerce shall notify the Department of Revenue of the information specified in subsection (c).

(f) The Department of Commerce shall publish on its website a list of all approved applications and a list of the economic development organizations that made the approved applications.
Ala. Code § 40-16-9 — Alabama Code / Title 40 / Chapter 16 / Section 40-16-9
Section 40-16-9 Tax Credits Applied to State Portion of Tax Liability
Status: in_force

Notwithstanding any other laws to the contrary, other than the tax credits allowed by Section 40-16-8, any law enacting or amending a tax credit allowed to a financial institution against the financial institution excise tax imposed by this chapter which becomes effective on or after January 1, 2016, shall be applied only to the state portion of the tax liability and shall not offset or reduce the financial institution excise tax distribution made to municipalities and counties pursuant to Section 40-16-6.

This section does not amend, repeal, or supersede any financial institution excise tax credit in effect on December 31, 2015.
Ala. Code § 40-7-63 — Alabama Code / Title 40 / Chapter 7 / Section 40-7-63
Section 40-7-63 Time for Completion of Appraisal
Status: in_force

The appraisal of property shall be commenced and completed for each county at the earliest dates consistent with good business and sound appraisal practices, but in any event completed not later than two years from January 19, 1972.
Ala. Code § 40-23-77 — Alabama Code / Title 40 / Chapter 23 / Section 40-23-77
Section 40-23-77 Discount; Distribution and Expenditure
Status: in_force

A discount of three percent of the taxes levied by this article due and payable to the state shall be allowed to the seller or vendor; provided, that the taxes due by such seller are paid before same becomes delinquent, as in this article provided.

Effective June 1, 2001, the Governor may, by executive order, authorize the Department of Revenue to provide by proper rules and regulations for the allowance of a discount, not to exceed three percent (3%) of the taxes levied by this article due and payable to the state by the seller or vendor; provided that the taxes due by such seller are paid before same becomes delinquent, as in this article provided.

For any taxes collected by the seller or vendor on or after June 1, 2001, the Governor may, by executive order, authorize the Department of Revenue to provide by proper rules and regulations for a maximum discount amount or rate for each seller or vendor regardless of the number of locations of that seller or vendor within the state.

Beginning June 1, 2001, until September 30, 2002, the balance of the sum equal to the increase in receipts due to any maximum discount amount or rate as provided herein shall first be credited to the Department of Conservation and Natural Resources for (1) the sum equal to the interest the Game and Fish Fund and the Seafood Fund would have earned on the sale of hunting and/or fishing licenses, which is required to be credited to the funds by Federal Regulation 50 CFR 80.4a(3), and (2) a sum equal to one million dollars ($1,000,000) for the Coastal Programs; and any remaining balance shall be credited to the State General Fund.

Beginning October 1, 2002, and each fiscal year thereafter the lesser of five hundred thousand dollars ($500,000) or the entire amount of the sum equal to the increase in receipts due to any maximum discount amount or rate as provided herein shall be credited to the Department of Human Resources and expended for the foster children program. Any remaining balance shall first be credited to the Department of Conservation and Natural Resources to be allocated in whole or in part to the following: (1) To the Game and Fish Fund and the Seafood Fund in an amount at least equal to the interest that each fund would have earned on the sale of hunting and/or fishing licenses which is required to be credited to the funds by the Federal Regulation 50 CFR 80.4a(3), and (2) to the Coastal Programs, a sum equal to one million dollars ($1,000,000); and any remaining balance shall be credited to the State General Fund. Notwithstanding the foregoing, for the fiscal years ending September 30, 2012, and September 30, 2013, only, the one million dollars ($1,000,000) that would otherwise be distributed to the Coastal Programs shall instead be distributed to the State General Fund.
Ala. Code § 40-23-1.1 — Alabama Code / Title 40 / Chapter 23 / Section 40-23-1.1
Section 40-23-1.1 Limitations on the Extension, Expansion, or Modification of Exemptions; Rulemaking Authority
Status: in_force

(a) Notwithstanding any other provision of this chapter to the contrary, no exemption provided by existing law in this chapter shall be extended, expanded, or modified by a Joint Resolution of the Legislature. Any Joint Resolution passed in violation of this provision shall be null and void.

(b) The Department of Revenue may adopt rules for the implementation and administration of Act 2022-199.
Ala. Code § 40-12-377 — Alabama Code / Title 40 / Chapter 12 / Section 40-12-377
Section 40-12-377 Penalty for Violation by Officials
Status: in_force

Any person charged with the duty of issuing licenses in this state who willfully fails or refuses to issue any license applied for by a veteran entitled to the benefits of this division shall be guilty of a misdemeanor and shall be prosecuted as provided by law.
Ala. Code § 40-1-13 — Alabama Code / Title 40 / Chapter 1 / Section 40-1-13
Section 40-1-13 Defense of Actions Involving Revenue Laws
Status: in_force

In any action against any officer for the refund of taxes or other action involving the revenue laws, the Attorney General or the district attorney may, at his direction, if in his opinion the best interests of the state require it, with or without the consent of such officer appear for him and shall be authorized to take an appeal, and no bond or security for costs shall be required.
Ala. Code § 40-25-45 — Alabama Code / Title 40 / Chapter 25 / Section 40-25-45
Section 40-25-45 Lien
Status: in_force

The tax herein levied shall constitute a debt due the State of Alabama and may be collected by civil suit in addition to the methods herein provided. The tax herein shall be secured by a lien, superior to all other liens except the liens for state, county and city ad valorem taxes upon the personal property of any person subject to the provisions hereof.
Ala. Code § 40-18-381 — Alabama Code / Title 40 / Chapter 18 / Section 40-18-381
Section 40-18-381 Construction of Article
Status: in_force

(a) 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.

(b) The provisions of this article shall not be construed in a manner adverse to the validity of any jobs act incentives.

(c) Nothing in this article shall be construed to make available to any company any right to the jobs act incentives absent strict compliance with this article.
Ala. Code § 40-23-204 — Alabama Code / Title 40 / Chapter 23 / Section 40-23-204
Section 40-23-204 Recommended Changes in Existing Tax Laws
Status: in_force

(a) In addition to the duties set out in Section 40-23-202, the commission shall research Alabama’s existing tax laws to identify what changes in existing law will be necessary in order to bring Alabama in compliance with the agreement in the event that federal legislation adopting the agreement becomes law. The commissioner of the department, or his or her designee, shall assist the commission as necessary in carrying out this function, and once the commission’s research is completed, shall assist the commission in drafting legislation proposing the changes it identifies as necessary to bring the state into compliance with the agreement.

(b) The commission shall make preliminary recommendations regarding necessary changes in Alabama’s existing tax laws within six months of filing the written report required in subsection (b) of Section 40-23-203. The preliminary recommendations approved by the commission shall be distributed for comment to the department, the Association of County Commissions of Alabama, the Alabama League of Municipalities, the Business Council of Alabama, and the Alabama Retail Association. The report shall also be posted on the website of the department at all times during the comment period with information about how persons or entities can provide comment to the commission. Any comments from persons, entities, and organizations shall be submitted in writing to the commission within 45 days of the date distributed and posted. The commission shall review all written comments and make changes to its preliminary recommendations as it deems appropriate and shall submit a written report of its final recommendations to the Legislature by the third legislative day of the first regular session following the enactment of federal legislation implementing the agreement or the general concepts of the agreement, which includes a requirement that remote sellers collect and remit sales and use taxes to member states, becomes law.
Ala. Code § 40-12-111 — Alabama Code / Title 40 / Chapter 12 / Section 40-12-111
Section 40-12-111 Horse Show, Rodeo, or Dog and Pony Shows
Status: in_force

Every horse show, rodeo, dog and pony show, or like exhibition or show, where any charge is made therefor, shall pay a license tax of $25 for each day of performance.
Ala. Code § 40-5-31 — Alabama Code / Title 40 / Chapter 5 / Section 40-5-31
Section 40-5-31 Duty of Tax Collecting Official When Collection of Taxes Endangered
Status: in_force

It shall be the duty of the tax collecting official, whenever upon information or otherwise he or she has good reason to believe that any person owing taxes, whether due or not, is about to leave or remove his or her property from the county, or that the person is closing out or going out of business or disposing of substantially all of his or her personal property and the collection of the taxes is endangered, to make out and certify to the judge of probate a bill against the person for the amount of the taxes and any fees due to the assessor or collecting official. Upon the approval of the bill by the judge of probate in writing endorsed thereon, the bill shall operate as a writ of fieri facias that the collecting official may execute by levy and sale in the same manner as sheriffs are authorized to execute writs when issued out of the circuit court. The writ may be executed in any county of the state where property of the taxpayer is found. The tax collecting official of the county shall execute the writ forwarded to him or her by the tax collecting official of the county where the assessment was made, the same as if issued in his or her own county. The tax collecting official shall remit collections on the writ to the other tax collecting official who sent the writ and is liable on his or her bond for any neglect of duty under this section. Advertisements in newspapers or otherwise of sales of any personal property as a closing out sale, fire sale, bankrupt sale, or any sale of like character shall be prima facie evidence that the collection of taxes due on property so advertised is endangered within the meaning of this section.
Ala. Code § 40-16-1.1 — Alabama Code / Title 40 / Chapter 16 / Section 40-16-1.1
Section 40-16-1.1 Taxation of Trust as Financial Institution
Status: in_force

(a) For purposes of this section, “trust” shall have the same meaning given to it in Section 40-18-1.

(b) Any trust which would be subject to tax under Chapter 18 but which also is a financial institution shall be taxed as a financial institution under this chapter, applying the applicable provisions of subsections (a), (b), (d), (e), (f), (h), and (i) of Section 40-18-25. Such a trust shall utilize the allocation and apportionment rules found in this chapter.

(c) If a person is treated as the owner of any portion of a trust pursuant to 26 U.S.C. §§ 671-679, relating to grantor trusts, and if such person is a financial institution, the person shall take into account the income, deductions, and credits of such trust as provided in 26 U.S.C. in computing its net income under this chapter. Such person also may deduct the administrative and other expenses of the portion of the trust which it is treated as owning.
Ala. Code § 40-18-7 — Alabama Code / Title 40 / Chapter 18 / Section 40-18-7
Section 40-18-7 Gain or Loss - Determination of Amount
Status: in_force

(a) Computation of gain or loss. Except as hereinafter provided in this section, the gain from the sale or other disposition of property shall be the excess of the amount realized therefrom over the adjusted basis provided in subsection (b) of Section 40-18-6, and the loss shall be the excess of such basis over the amount realized.

(b) Amount realized. The amount realized from the sale or other disposition of property shall be the sum of any money received plus the fair and reasonable market value of the property, other than money, received.

(c) Recognition of gain or loss. In the case of a sale or exchange, the extent to which the gain or loss as determined under this section shall be recognized for the purposes of this title, shall be determined under the provisions of Section 40-18-8.

(d) Installment sales. Nothing in this section shall be construed to prevent, in the case of property sold under contract providing for payment in installments, the taxation of that portion of any installment payment representing gain or profit in the year in which such payment is received.
Ala. Code § 40-7-48 — Alabama Code / Title 40 / Chapter 7 / Section 40-7-48
Section 40-7-48 Appeals - Judgment of Revaluation
Status: in_force

Upon the notice being given and bond filed as required in Section 40-7-46, the officer, board, or commission making such assessment or revaluation shall certify a statement of the assessment or valuation to the clerk of the circuit court, and the case shall be docketed in the circuit court and shall stand for trial within 10 days after it is so entered upon the docket. The valuation of the property so adjudged by the court on appeal shall be the valuation for the assessment of such property, which valuation shall be certified by the clerk of the court to the officer, board, or commission charged with the duty of valuing such property for taxation.
Ala. Code § 40-18-190 — Alabama Code / Title 40 / Chapter 18 / Section 40-18-190
Section 40-18-190 Definitions
Status: reserved

REPEALED IN THE 2015 REGULAR SESSION BY ACT 2015-27 EFFECTIVE JULY 2, 2015.
Ala. Code § 40-17-168 — Alabama Code / Title 40 / Chapter 17 / Section 40-17-168
Section 40-17-168 Legislative Findings
Status: in_force

The Legislature declares that the intent of this article is to establish an efficient, standardized motor fuel tax collection and enforcement system for the collection of the excise tax on compressed natural gas and liquefied natural gas.
Ala. Code § 40-17-203 — Alabama Code / Title 40 / Chapter 17 / Section 40-17-203
Section 40-17-203 Penalty for Failure to Comply
Status: reserved

Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012.
Ala. Code § 40-16-11 — Alabama Code / Title 40 / Chapter 16 / Section 40-16-11
Section 40-16-11 Transition Rules for Financial Institution Excise Tax Reform Act of 2019
Status: in_force

This section provides for transition rules for the implementation of the Financial Institution Excise Tax Reform Act of 2019.

(1) Act 2019-284 imposes for the first time a system of prepaid estimated tax payments patterned after the federal system and transitions the Financial Institution Excise Tax from the current post-payment system. To account for this transition, the Department of Revenue shall waive both penalties and interest attributable to underpayments of estimated tax payments occurring within the first two applicable tax years and not attributable to an intentional disregard of the law.

(2) Act 2019-284’s conformity of the depreciation deduction allowed in the calculation of the tax due under this chapter with the corollary deduction allowed for federal income tax purposes, as well as the act’s express rejection of the federal Tax Cuts and Jobs Act of 2017’s (i) limitations on the deductibility of Federal Deposit Insurance Corporation premiums under 26 U.S.C. § 162(r), (ii) limitations on the deductibility of certain interest under 26 U.S.C. § 163(j), and (iii) inclusion of global intangible low-taxed income (GILTI) under 26 U.S.C. § 951A and deduction of foreign-derived intangible income and GILTI under 26 U.S.C. § 250, are merely a clarification of existing law and shall apply retroactively to all open tax years.

(3) The enactment of Section 40-16-10 extends the carryforward period for net operating losses to a maximum of fifteen tax years, while eliminating the financial institution’s ability to carry back net operating losses to the prior two tax years. The fifteen tax year carryforward period shall only apply to net operating losses incurred in tax years beginning after December 31, 2019. The clarification of the ordering rules applicable to net operating losses provided by Section 40-16-10(c) shall apply to all open tax years.

(4) In addition to the deductions from federal taxable income provided by Section 40-16-1.2(b), subject to the limitation provided by Section 40-16-1.2(c), a financial institution may deduct the applicable percentage of dividend income from a Captive REIT if such dividend income would be deductible under 26 U.S.C. § 243 if received from an entity that is not a REIT, as defined in Section 40-18-1(27). For purposes of this subdivision, a “Captive REIT” shall include any REIT, as defined in Section 40-18-1(27), whose shares or certificates of beneficial interest are not regularly traded on an established securities market and are owned or controlled, at any time during the last half of the tax year, by an association taxable as a corporation that is not exempt from tax under 26 U.S.C. § 501(a) or a REIT, as defined in Section 40-18-1(27). For purposes of the definition of Captive REIT in this subdivision, own or control means to own or control directly, indirectly, beneficially, or constructively more than 50 percent of the voting power or value of an entity, applying the attribution rules of 26 U.S.C. § 318, as modified by 26 U.S.C. § 856(d)(5), in determining ownership and control. For purposes of this subdivision, the “applicable percentage” shall be: (i) One hundred percent for tax years beginning after December 31, 2019 and before January 1, 2021; (ii) Eighty percent for tax years beginning after December 31, 2020 and before January 1, 2022; (iii) Sixty percent for tax years beginning after December 31, 2021 and before January 1, 2023; (iv) Forty percent for tax years beginning after December 31, 2022 and before January 1, 2024; (v) Twenty percent for tax years beginning after December 31, 2023 and before January 1, 2025; and (vi) Zero percent for tax years beginning after December 31, 2024.

(5) Act 2019-284’s distribution formula percentages, as stated in § 40-16-6, shall apply to the annual 2019 financial institution excise tax distribution.
Ala. Code § 40-12-376 — Alabama Code / Title 40 / Chapter 12 / Section 40-12-376
Section 40-12-376 Fraudulently Obtaining License
Status: in_force

Any license issued under the provisions of this division shall become null and void and shall afford no protection against prosecution for doing business without a license if the license is fraudulently obtained or if the business conducted under the license is not bona fide the business of the licensee.
Ala. Code § 40-18-167 — Alabama Code / Title 40 / Chapter 18 / Section 40-18-167
Section 40-18-167 Applicability of Chapter
Status: in_force

Except to the extent inconsistent with this article, the rules of Article 1 of this chapter shall apply to an Alabama S corporation and its shareholders.
Ala. Code § 40-17-160 — Alabama Code / Title 40 / Chapter 17 / Section 40-17-160
Section 40-17-160 Flat Fee on Vehicles Using Liquefied Petroleum Gas or Natural Gas as Fuel; Applicability of Additional Excise Tax
Status: in_force

(a) In lieu of an excise tax on liquefied petroleum gas used to propel motor vehicles over the highways of this state, there is hereby levied an annual flat fee on the following classes of vehicles which require a motor vehicle license using liquefied petroleum gas as fuel. For all other purposes other than the excise tax, the term “liquefied petroleum gas” shall be included with the term gasoline as defined in Section 40-17-322:

Class 1. Passenger automobiles, vans, and trucks and pickups under one ton.....................$75.00

Class 2. Recreational vehicles and vans and trucks one ton or over but with a rear axle carrying capacity of less than 14,000 pounds.......$85.00

Class 3. Bobtail trucks and equivalent vehicles to be defined as any other vehicle having the capacity of carrying a loaded rear axle weight of 14,000 pounds or more.......$150.00

Class 4. Tractor/trailer units..............................................................$175.00

(b) In the event an additional excise tax is implemented for alternative fuel vehicles, other than those powered by compressed natural gas or liquefied natural gas, such excise tax shall also be applicable to liquefied petroleum gas used to propel motor vehicles over the highways of this state in lieu of the annual fee provided for in this section.
Ala. Code § 40-26-5 — Alabama Code / Title 40 / Chapter 26 / Section 40-26-5
Section 40-26-5 Annual Return and Payment
Status: in_force

On or before 30 days after the end of the tax year, each person, firm or corporation liable for the payment of a privilege tax as levied by this chapter shall make a return showing the gross proceeds of business done and compute the amount of tax chargeable against him or it in accordance with the provisions of this chapter and deduct the amount of monthly payments as hereinbefore provided, if any have been made, and transmit with this report a remittance in the form required by this chapter covering the residue of the tax chargeable against him, to the office of the department, and such report shall be verified by oath.
Ala. Code § 40-2A-1 — Alabama Code / Title 40 / Chapter 2A / Section 40-2A-1
Section 40-2A-1 Short Title
Status: in_force

This chapter shall be known and may be cited as the “Alabama Taxpayers’ Bill of Rights and Uniform Revenue Procedures Act.”
Ala. Code § 40-12-290 — Alabama Code / Title 40 / Chapter 12 / Section 40-12-290
Section 40-12-290 Registration of Vintage Vehicle
Status: in_force

(a) Subject to the requirements of subsections (b), (c), (d) and (e), the owner of a motor vehicle which is herein defined as a “vintage vehicle”, upon application to the judge of probate or commissioner of licenses on special application forms prescribed by the Commissioner of Revenue and the payment of a registration fee of ten dollars ($10), may register the vehicle as a “vintage vehicle” and procure therefor permanent license plates to be issued and displayed on the vehicle.

(b) Beginning October 1, 1996, the owner of a “vintage vehicle” which is owned and operated primarily as a collector’s item may, upon satisfying the requirements of this subsection, register the vehicle as a “vintage vehicle.” The owner shall apply to the judge of probate or county official authorized and required by law to issue license plates. The owner shall pay a registration fee of ten dollars ($10). Upon satisfying these requirements, permanent “vintage vehicle” license plates shall be issued and displayed on the vehicle.

(c)(1) The Commissioner of Revenue may make such reasonable rules and regulations as may be necessary to administer the provisions of this division.

(2) A vehicle using or displaying a “vintage vehicle” plate issued pursuant to this section shall not be used as a commercial vehicle, for transporting passengers or property, or for use as a service vehicle.

(3) “Vintage vehicle” license plates shall remain with the vehicle when sold or otherwise disposed of, and the new owner shall transfer the registration into his or her name in accordance with the provisions of Sections 40-12-260 and 40-12-261, if the vehicle will be operated in accordance with this section, and, if not, standard license plates shall be obtained.

(4) The owner of a vehicle displaying an antique license plate issued prior to October 1, 1996, if the vehicle is to be operated in accordance with the provisions of this section, shall surrender the license plate and obtain the vintage vehicle license plate above authorized without payment.

(d) For the purpose of this section, a “vintage vehicle” is: (i) a private passenger automobile, truck or truck tractor which weighs not more than 26,000 pounds gross weight, motorcycle, or fire truck, (ii) over 30 years old, (iii) operated as a collector’s item, including participation in club activities, exhibitions, tours, parades, and not used for general transportation purposes, (iv) a vehicle having the original or substantially similar vehicle body, chassis, engine, and transmission as designated for that make, model, year, and age vehicle.

(e)(1) Effective October 1, 1997, it shall be unlawful for any person to operate, on the public highways of this state, a vehicle based in this state and displaying a vintage vehicle license plate not in compliance with subsections (b), (c), and (d). Any antique license plate or tag issued prior to October 1, 1996, shall become invalid on October 1, 1997.

(2) Any person violating this section shall, upon conviction, pay a fine of not less than one hundred dollars ($100), shall forfeit the vintage vehicle registration and plates issued to the owner for the respective vehicle, shall be liable for the regular registration fee and taxes for the vehicle, and shall be barred from applying for or holding a vintage vehicle registration for the respective vehicle for three years from the date of the violation. This penalty shall be in lieu of any other penalty specified in this chapter for this offense.
Ala. Code § 40-12-391 — Alabama Code / Title 40 / Chapter 12 / Section 40-12-391
Section 40-12-391 License - Generally
Status: in_force

(a) No person shall be licensed as a motor vehicle dealer under Section 40-12-51, 40-12-62, or 40-12-169, nor shall any person engage in business as, serve in the capacity of, or act as a new motor vehicle dealer, used motor vehicle dealer, motor vehicle rebuilder, or motor vehicle wholesaler in this state, without first obtaining a master dealer license as provided in this article and, if a new motor vehicle dealer or a used motor vehicle dealer, a state sales tax number.

(b) No person shall engage in the business of buying, selling, exchanging, advertising, or negotiating the sale of new motor vehicles unless he or she holds a valid master dealer license as a new motor vehicle dealer in this state for the make or makes of new motor vehicles being bought, sold, exchanged, advertised, or negotiated or unless a bona fide employee or agent of the licensee.

(c) No person, other than a motor vehicle dealer licensed under this article or a recorded lienholder, may sell a motor vehicle without being currently recorded as the owner or lienholder on the certificate of title or designated as the attorney-in-fact acting on behalf of the titled owner or lienholder. If a person is not in compliance with this subsection, any state or local licensing official or law enforcement officer may impound the motor vehicle until the person provides proper proof of ownership as the currently recorded owner on the certificate of title or as the attorney-in-fact acting on behalf of the titled owner, or as otherwise prescribed by law. This subsection does not apply to abandoned motor vehicles sold under Chapter 13 of Title 32.

(d) Notwithstanding any law of this state providing otherwise, neither a new motor vehicle dealer nor a used motor vehicle dealer nor any person engaged in the business of motor vehicle rental and leasing:

(1) With respect to a credit sale transaction, is required to be licensed under Chapter 19 of Title 5 in order to pay any amount necessary to satisfy a lease on, security interest in, or lien on any motor vehicle either returned to that dealer or to the lessor or traded in by the purchaser in connection with the credit sale transaction, and to include that amount as part of the amount to be paid by the purchaser under the credit sale transaction; or

(2) With respect to a lease transaction, is subject to Chapter 19 of Title 5 or otherwise deemed to have made a loan or credit sale by virtue of paying any amount necessary to satisfy a lease on, security interest in, or lien on any motor vehicle either returned to that dealer or to the original lessor or traded in by the lessee in connection with the lease transaction, and including that amount as part of the amount to be paid by the lessee under the lease transaction.
Ala. Code § 40-21-54 — Alabama Code / Title 40 / Chapter 21 / Section 40-21-54
Section 40-21-54 Electric, Hydroelectric, Gas, or Any Other Public Utility - Not to Constitute Part of Gross Receipts for Purposes of Computation of State, County or Municipal Tax, Etc
Status: in_force

The provisions of any state, county or municipal ordinance or law to the contrary notwithstanding, the tax levied and collectible pursuant to Section 40-21-53 shall be deductible from and shall not constitute a part of gross receipts for purposes of computing the amount due under any state, county or municipal tax, excise, license, or fee which is based upon or measured by the gross receipts of any person, firm, municipality, or corporation operating an electric or hydroelectric public utility subject to the tax levied by said section.
Ala. Code § 40-17-45 — Alabama Code / Title 40 / Chapter 17 / Section 40-17-45
Section 40-17-45 Use of Motor Fuel Upon Which Tax Has Not Been Paid
Status: reserved

Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012.
Ala. Code § 40-26-16 — Alabama Code / Title 40 / Chapter 26 / Section 40-26-16
Section 40-26-16 Failure to Add Tax to Price of Service; Refund or Absorption of Tax Prohibited
Status: in_force

It shall be unlawful for any person, firm or corporation engaged in or continuing within this state in any business for which a license or privilege tax is required by this chapter to fail or refuse to add to the price of the service rendered the amount due by the taxpayer on account of the tax levied by this chapter. Nor shall any person refund or offer to refund all or any part of the amount collected as tax under this chapter or to absorb such tax or to advertise directly or indirectly the absorption or refund of such tax or any portion of the same. Any person, firm or corporation violating any of the provisions of this section shall be guilty of a misdemeanor and upon conviction shall be fined in a sum not less than $50 nor more than $100, or may be imprisoned in the county jail for not more than six months, or by both such fine and imprisonment, and each act or violation of the provisions of this chapter shall constitute a separate offense.
Ala. Code § 40-1-47 — Alabama Code / Title 40 / Chapter 1 / Section 40-1-47
Section 40-1-47 Investment of Ad Valorem Taxes
Status: in_force

On and after October 1, 1988, all tax collectors, elected assistant tax collectors, revenue commissioners, license commissioners, and other officials charged with assessing and/or collecting ad valorem taxes in the various counties of this state shall invest the ad valorem taxes collected by such officials in short term investments for the period of time between collection of said taxes and distribution of same as required by law. All interest earned on such investments shall be paid into the county general fund for use as determined by the county governing body, except that 10 percent of said interest earned on such investments shall be maintained by the county treasurer in separate funds designated as the special fund of the tax assessor, tax collector, and if elected the assistant tax assessor or assistant tax collector, and the revenue commissioner, license commissioner, or such other official charged with assessing and/or collecting ad valorem taxes by whatever designation, as the case may be; however, any such official who is under a civil service system shall not be entitled to such fund. Such special funds shall not accumulate in excess of $10,000 during any ad valorem tax year.
Ala. Code § 40-12-3 — Alabama Code / Title 40 / Chapter 12 / Section 40-12-3
Section 40-12-3 Collection and Distribution Where Both State and County License Tax Levied
Status: in_force

Whenever, by virtue of the provisions of subsection (d) of Section 40-12-2, or the provisions of Article 2 of this chapter, both a state and county license tax are levied, the authority charged with the duty of collecting such license tax shall continue to collect the same, and of the total amount collected for such state and county license tax he shall distribute one half thereof to the state and one half thereof to the county, any other provision of law to the contrary notwithstanding.
Ala. Code § 40-10-130 — Alabama Code / Title 40 / Chapter 10 / Section 40-10-130
Section 40-10-130 Duty of Judge of Probate on Redemption of Land Bid in by State
Status: in_force

Within five days from the redemption of any real estate bid in by the state, the judge of probate shall notify the tax assessor and tax collector of his county thereof and shall, on demand, pay to them the costs and fees to which they are respectively entitled, and the assessor shall enter such real estate and the name of the person redeeming the same on an appropriate list to be kept by him for assessment.
Ala. Code § 40-21-18 — Alabama Code / Title 40 / Chapter 21 / Section 40-21-18
Section 40-21-18 Evidence and Witnesses Before Department
Status: in_force

The Department of Revenue shall carefully examine and consider said statements and information and shall hear evidence and secure further and additional information as far as may be in its power, whenever it may deem it necessary to do so, to show the true value of properties of such corporations, associations, companies, and individuals and the true value of that portion thereof which is situated within this state and within the respective counties, cities, towns, or other tax districts in this state; and each interested company, corporation, association, or individual may appear before said department and introduce material and relevant testimony before the same touching the true value of said property within this state and the apportionment thereof. From these statements, evidence and information adduced before it, the Department of Revenue shall ascertain, fix, and determine the true value of such property and of the portion thereof which is situated within this state and the respective value of the several portions within the different counties and cities, towns and school districts, or other tax districts having a special assessment in this state, in which such portions are taxable; and for that purpose said department may require and compel by subpoenas to be issued by it any person or persons, or the officers and agents, or any of them, of any company, corporation, or association embraced by the provisions of this title to appear before it with such books, papers, documents, and information as the department may require and to submit themselves to examination by said department, and it shall have all the powers with respect thereto conferred upon it by this title.
Ala. Code § 40-12-422 — Alabama Code / Title 40 / Chapter 12 / Section 40-12-422
Section 40-12-422 Salvage Dealers Licensed in Other States
Status: in_force

Nothing in this article shall prohibit salvage dealers licensed in other states from buying at a salvage pool or salvage disposal sale, provided they qualify under the provisions of this article as a holder of a buyer’s identification card.
Ala. Code § 40-12-69 — Alabama Code / Title 40 / Chapter 12 / Section 40-12-69
Section 40-12-69 Cereal Beverages, Carbonated or Other Soft Drinks - Retailers
Status: in_force

(a) Each person engaged in the business of selling at retail cereal beverages, carbonated or other soft drinks in bottles, cans, or other sealed containers shall pay an annual license tax of $2.50.

(b) Each person engaged in the retail business of selling soft drinks in whatever form, by means of taps or other dispensing devices, shall pay annually the following license taxes: In unincorporated places, and towns and cities of not over 5,000 inhabitants, $10; in cities and towns of over 5,000 and not over 15,000 inhabitants, $15; in cities of over 15,000 and not over 25,000 inhabitants, $20; in cities of more than 25,000 inhabitants, $25. A person licensed under this subsection shall be thereby also licensed to sell at retail cereal beverages, carbonated or other soft drinks in bottles, cans, or other sealed containers without the payment of the license imposed in subsection (a) of this section.
Ala. Code § 40-26B-6 — Alabama Code / Title 40 / Chapter 26B / Section 40-26B-6
Section 40-26B-6 Use of Revenues; Reimbursement
Status: in_force

(a) The Alabama Medicaid Agency shall use the revenues from the tax levied by this article in furtherance of the purposes of this article, provided that any such uses shall be limited to those for which federal financial participation under Title XIX of the Social Security Act is available.

(b) Any reimbursement due a pharmaceutical provider under the Medicaid Program 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 shall be the legal amount currently charged by the state.
Ala. Code § 40-3-24 — Alabama Code / Title 40 / Chapter 3 / Section 40-3-24
Section 40-3-24 Appeals - Right
Status: in_force

In cases where objection has been made by any taxpayer, his agent or attorney, as provided herein, to the taxable value fixed by the board of equalization on any property assessed against such taxpayer, and such objections have been overruled by said board, such taxpayer, his agent or attorney may take an appeal from the action of said board in overruling his objection to such valuation to the circuit court of the county in which the taxpayer’s property is located.
Ala. Code § 40-10-192 — Alabama Code / Title 40 / Chapter 10 / Section 40-10-192
Section 40-10-192 Distribution of Monies Collected
Status: in_force

All monies collected or received by the tax collecting official as proceeds of a tax lien auction or sale shall be distributed in the same manner and proportions as the tax collecting official is required by law to distribute other monies collected by him or her in satisfaction of ad valorem taxes. All penalties, costs, and fees collected by the tax collecting official shall be paid to the general fund of the county.
Ala. Code § 40-1-20 — Alabama Code / Title 40 / Chapter 1 / Section 40-1-20
Section 40-1-20 Taxing Authorities Acting as Attorney for Taxpayer
Status: in_force

It shall be unlawful for the Commissioner of Revenue or tax assessor, or any employee or deputy or agent of either to act as agent or attorney for any taxpayer in the matters of assessment of property for taxation, and any such person who violates the provisions of this section shall be guilty of a misdemeanor and shall be fined in a sum not greater than $100 and may be sentenced to hard labor for the county for not more than three months.
Ala. Code § 40-25-28 — Alabama Code / Title 40 / Chapter 25 / Section 40-25-28
Section 40-25-28 Effect of Article on Other Sections
Status: in_force

Nothing in this article shall be construed as affecting Sections 40-12-72 and 40-12-73.
Ala. Code § 40-9C-6 — Alabama Code / Title 40 / Chapter 9C / Section 40-9C-6
Section 40-9C-6 Procedure for Granting Abatement
Status: reserved

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

(a) Subject to the limitations set out in Section 40-9C-5, any person who proposes to become a private user of brownfield development property or of a major addition thereto may apply to the governing body of any municipality or county at or about the time a voluntary cleanup plan is approved by the Alabama Department of Environmental Management, for an abatement of all of the taxes allowed to be abated under this chapter 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 brownfield development property and to determine the maximum exemption period for the abatement of noneducational ad valorem taxes. The application must be accompanied by an approval of the voluntary cleanup plan.

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

(1) The estimated amount of each abatement and the maximum exemption period not exceeding 20 years.

(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.

(d) The abatements granted by the governing body shall be subject to termination by the governing body in the event the private user fails to implement the voluntary cleanup plan approved by the Alabama Department of Environmental Management.
Ala. Code § 40-12-116 — Alabama Code / Title 40 / Chapter 12 / Section 40-12-116
Section 40-12-116 Junk Dealers
Status: in_force

(a) Each junk dealer shall pay the following license tax: in all places of less than 1,000 inhabitants, whether incorporated or not, $10; in towns of 1,000 inhabitants and less than 3,000 inhabitants, or within 10 miles thereof, $20; in cities and towns of 3,000 and less than 10,000 inhabitants, or within 10 miles of the city limits thereof, $30; in cities and towns of 10,000 and less than 20,000 inhabitants, or within 10 miles of the city limits thereof, $50; in cities and towns of 20,000 inhabitants and less than 50,000 inhabitants, or within 10 miles of the city limits thereof, $75; and in cities and towns of 50,000 inhabitants and over or within 10 miles of the city limits thereof, $150. Each junk dealer, his clerk, agent or employee shall keep a book open to inspection in which he shall make entries of all articles of railroad iron or brass, pieces of machinery and plumbing material, automobiles, automobile tires, parts, and accessories, or other articles purchased by him, together with the name of the party from whom purchased; and, upon failure to keep such book or record and produce it on demand, the dealer shall forfeit his license. Each junk dealer, his clerk, agent or employee to whom any new and unused articles or railroad brass and iron, pieces of machinery, automobiles, automobile tires, parts and accessories, or other articles shall be presented for sale shall notify the police authorities that such articles are offered for sale within a reasonable time thereafter, otherwise, his license shall be forfeited. Any junk dealer whose place of business is within 10 miles of more than one city shall pay the license as provided herein for the larger of the cities within 10 miles.

(b) Any person or company operating car crushing equipment, other than licensed junk dealers, automotive dismantlers, and parts recyclers and secondary metals recyclers as defined in Section 13A-8-30, shall pay a license fee, on an annual basis, of two hundred dollars ($200) per piece of car crushing equipment. The provisions of this title permitting the payment of a half-year license after April 1 shall not apply to this section. Furthermore, any additional car crushing equipment acquired during the license year shall require an additional license in accordance with this section. Anyone operating car crushing equipment without a license shall be guilty of a Class C felony and such equipment shall be subject to forfeiture to law enforcement. Upon proper process and hearing as required by the State of Alabama in forfeiture proceedings, including notifying any lienholders, the car crushing equipment may be seized and held for forfeiture, as described in Section 32-8-87. In addition to any punishment rendered, each person convicted shall be subject to the laws regarding restitution of the state. For purposes of this section, car crushing equipment means a machine that compacts or flattens a motor vehicle into a crushed motor vehicle and is designed to be transported on a highway; and a crushed motor vehicle means a motor vehicle, the frame or unibody of which is compacted or flattened so that it no longer resembles any particular year, model, or make of motor vehicle and is less than half of the motor vehicle’s original volume as measured in cubic feet.
Ala. Code § 40-18-157 — Alabama Code / Title 40 / Chapter 18 / Section 40-18-157
Section 40-18-157 Alabama Association of Rescue Squads
Status: in_force

(a) A minimum annual contribution of two dollars ($2) may be voluntarily contributed to the Alabama Association of Rescue Squads on the income tax return of the contributor by indicating on a check-off box which shall be provided. The check-off shall be described as the “Alabama Association of Rescue Squads.” If a taxpayer voluntarily indicates, two dollars ($2) or more may be deducted from his or her income tax refund and shall be paid to the appropriate person or authority administering the association.

(b) The net amount of all contributions shall be remitted by the person or authority collecting the amount to the executive director of the association on the tenth day of each month next succeeding that in which the contribution is paid.

(c) Each Alabama state individual income tax return form for the 2012 tax year and each year thereafter shall contain a designation as follows:

“Alabama Association of Rescue Squads.

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

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

(d) Each individual taxpayer required to file a state income tax return desiring to contribute to the Alabama Association of Rescue Squads may designate, by placing an “X” in the appropriate box on the state income tax form, that such contribution shall be credited to the association.

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

(f) The commissioner of the department is authorized to prescribe and implement such forms, rules, and regulations as shall be necessary to carry out the intent of this section.
Ala. Code § 40-18-166 — Alabama Code / Title 40 / Chapter 18 / Section 40-18-166
Section 40-18-166 “Accumulated Adjustments Account” Defined; Application Generally; “S Period” Defined; Applicability of Subdivision (C)(1) of Section 40-18-165 to Certain Distributions; “Affected Shareholder” Defined
Status: in_force

(a)(1) Except as provided in subsection (b), for purposes of this article, the term “accumulated adjustments account” means an account of the Alabama S corporation which is adjusted for the S period in a manner similar to the adjustments under Section 40-18-164 hereof including subdivision (4) of subsection (c), except that no adjustment shall be made for income and related expenses which are exempt from tax under this chapter and the phrase “but not below zero” shall be disregarded in Section 40-18-164(c)(2)a.

(2) In the case of any redemption which is treated as an exchange under Section 40-18-36, the adjustment in the accumulated adjustments account shall be an amount which bears the same ratio to the balance in the account as the number of shares redeemed in such redemption bears to the number of shares of stock in the corporation immediately before the redemption.

(3) In applying this section to distributions during any taxable year, the amount of the accumulated adjustments account as of the close of the taxable year shall be determined without regard to any net negative adjustment for the taxable year. The term “net negative adjustment” means, with respect to any taxable year, the excess, if any, of the reductions in the account for the taxable year, other than for distributions, over the increases in such account for the taxable year.

(4) For purposes of this article, the term “S period” means the most recent continuous period during which the corporation has been an Alabama S corporation. The period shall not include any taxable year beginning before January 1, 1985.

(b) An Alabama S corporation may, with the consent of all of its affected shareholders, elect to have subdivision (1) of subsection (c) of Section 40-18-165 not apply to all distributions made during the taxable year for which the election is made. For purposes of this subsection, the term “affected shareholder” means any shareholder to whom a distribution is made by the Alabama S corporation during the taxable year.
Ala. Code § 40-1-46 — Alabama Code / Title 40 / Chapter 1 / Section 40-1-46
Section 40-1-46 Payment to Certain Certified Appraisers, Mappers, or Tax Administrators
Status: in_force

(a) Any appraiser, mapper, or tax administrator who successfully completes the Department of Revenue Professional Education and Training Program, and is awarded the designation “Alabama Certified Appraiser,” “Alabama Certified Mapper” or “Alabama Certified Tax Administrator” shall be paid the amount of $1,200 annually by the Department of Revenue for his or her professional achievement.

(b) The department shall make such payment to a certified appraiser, mapper, or tax administrator while such individual is in the employment of the county, in the ad valorem tax field. Each individual is limited to payment for one certification. The department shall make the payments from the funds now appropriated under the provisions of Section 40-7-70. The payments made to a certified appraiser, mapper, or tax administrator shall be in addition to any other salary or compensation. Any person obtaining and retaining certified designation shall be prima facie qualified for the position designated. To receive this compensation the individual must have been certified for six months prior to October first. The Department of Revenue will provide the rules and regulations to implement payment, during the first quarter of the fiscal year.
Ala. Code § 40-22-4 — Alabama Code / Title 40 / Chapter 22 / Section 40-22-4
Section 40-22-4 Exemption of Production Credit Corporations and Associations
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 organized pursuant to Subchapter IV of Chapter 7, Title 12, United States Code Annotated, with respect to any instrument executed to secure a loan made by it to one of its members for general agricultural purposes, the provisions of any other law to the contrary notwithstanding.
Ala. Code § 40-18-152 — Alabama Code / Title 40 / Chapter 18 / Section 40-18-152
Section 40-18-152 Alabama Breast and Cervical Cancer Research - Program Contribution Designation
Status: reserved

Repealed by Act 2006-503, p. 1145, §2, effective for tax years beginning after December 31, 2005.
Ala. Code § 40-12-159 — Alabama Code / Title 40 / Chapter 12 / Section 40-12-159
Section 40-12-159 Skating Rinks
Status: in_force

Each skating rink operator shall pay an annual state license tax of $25 and a county license tax of $5 for every county in which same is operated or conducted.
Ala. Code § 40-12-297 — Alabama Code / Title 40 / Chapter 12 / Section 40-12-297
Section 40-12-297 Registration of Original License Plate Issued in Model Year of Vehicle
Status: in_force

(a) The owner of any vehicle designated as a 1976 year model vehicle or earlier qualified to receive a vintage vehicle license plate, upon application to the county license plate issuing official, in lieu of receiving the vintage vehicle license plate, may request to register an original Alabama license plate, 1976 or previous, including a restored or refurbished Alabama license plate, issued in the model year as designated by the manufacturer of the vehicle, of a type license plate that would have been issued to that category vehicle. Subject to the restrictions herein provided, the license plate issuing official shall issue a permanent vintage vehicle validation decal and attach the decal to an appropriate location on the lower portion of the original Alabama license plate. The issuing official shall also issue a registration receipt to be maintained within the vehicle and presented to law enforcement upon request. The issuing official shall collect the fee authorized under subsection (b) of Section 40-12-290 when issuing a vintage vehicle validation decal and the funds shall be distributed in the same manner as other fees collected for the issuance of vintage vehicle license plates. The issuing official shall be entitled to the issuance fee provided under Section 40-12-271.

(b) The owner requesting the registration of an original Alabama license plate shall present the license plate to the issuing official for examination, and, upon approval, issuance. In examining the license plate, the issuing official shall check the legibility and condition of the license plate and shall ascertain if the original Alabama license plate would have been properly issued to the category of vehicle for which registration is being currently requested.

(c) In the event the owner of a vehicle has applied for and is currently displaying a vintage vehicle license plate and elects to obtain a registration for an original Alabama license plate as herein provided, the owner shall surrender the vintage vehicle license plate at the time of registration and shall not receive a credit for fees previously paid.

(d) This division shall otherwise be applicable to registrants electing to register as herein provided, including the ad valorem tax exemption authorized in Section 40-12-293.

(e) In the event the original Alabama license plate with a vintage vehicle validation decal is lost or stolen, the owner may elect to register another original Alabama license plate to the vehicle through the county license plate issuing official and pay the replacement fee as provided under subsection (b) of Section 40-12-265. If the validation decal only is lost or stolen, a replacement vintage vehicle validation decal may be issued.

(f) In the event front and rear original Alabama license plates were issued, only one original Alabama license plate shall be authorized for display on the rear of the vehicle.

(g) In the event that a vehicle owner requests the registration of a license plate number that is identical to a previously issued registration issued under this section, the license plate issuing official shall not approve the requested registration, and, if in the event duplicate registrations are issued, the department shall notify the vehicle owner with the most recent date registration that his or her registration is invalid and void, and the owner shall promptly surrender the vintage vehicle validation decal to the issuing official, and may request a subsequent registration of another original Alabama license plate upon payment of the transfer fee.
Ala. Code § 40-9-25.2 — Alabama Code / Title 40 / Chapter 9 / Section 40-9-25.2
Section 40-9-25.2 Habitat for Humanity Organizations and West Alabama Youth Services, Inc. (Ways)
Status: in_force

Habitat for Humanity Organizations and West Alabama Youth Services, Inc. (WAYS), are exempted from paying state, county, and municipal sales and use taxes and all property owned and used by the organization is exempted from state, county, and local ad valorem taxation.
Ala. Code § 40-18-15.3 — Alabama Code / Title 40 / Chapter 18 / Section 40-18-15.3
Section 40-18-15.3 Deductions for Health Insurance Premiums
Status: in_force

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

(1) QUALIFYING EMPLOYEES. Alabama resident employees who are employed by qualifying employers, earn no more than $50,000 of wages in the applicable tax year, and report no more than $75,000 of adjusted gross income on their Alabama individual income tax return ($150,000 if married filing jointly) for the applicable year.

(2) QUALIFYING EMPLOYERS. Employers with less than 25 employees.

(b) For tax years beginning after December 31, 2010, in addition to any other Alabama income tax deduction that a qualifying employee may be entitled to with respect to the payment of health insurance premiums, qualifying employees shall be allowed to deduct from Alabama gross income 100 percent of the amounts they pay as health insurance premiums as part of an employer provided health insurance plan provided by a qualifying employer.

(c) In addition to any other Alabama income tax deduction that a qualifying employer may be entitled to with respect to the payment of health insurance premiums paid on behalf of qualifying employees, the qualifying employer shall be allowed as a deduction in the computation of Alabama taxable income 100 percent of the amounts they pay as health insurance premiums on behalf of qualifying employees in connection with an employer provided health insurance plan.
Ala. Code § 40-29-73 — Alabama Code / Title 40 / Chapter 29 / Section 40-29-73
Section 40-29-73 Failure to Collect and Pay Over Tax, or Attempt to Evade or Defeat Tax
Status: in_force

(a) General rule. Any person required to collect, truthfully account for, and/or pay over any tax imposed by Sections 40-17-2, 40-17-220, 40-18-71, 40-21-82, 40-23-2, 40-23-61, 40-26-1 and any other local sales, use, and gross receipts taxes collected by the state Department of Revenue who willfully fails to collect such tax, or truthfully account for, and/or pay over such tax, or willfully attempts in any manner to evade or defeat any such tax or the payment thereof, shall, in addition to other penalties provided by law, be liable for a penalty up to the total amount of the tax evaded, or not collected, or not accounted for and paid over.

(b) Extension of period of collection where bond is filed.

(1) IN GENERAL. If, within 30 days after the day on which notice and demand of any penalty under subsection (a) is made against any person, such person:

a. Pays an amount which is not less than the minimum amount required to commence a proceeding in court with respect to his liability for such penalty;

b. Files a claim for refund of the amount so paid; and

c. Furnishes a bond which meets the requirements of subdivision (3); no levy or proceeding in court for the collection of the remainder of such penalty shall be made, begun, or prosecuted until a final resolution of a proceeding begun as provided in subdivision (2).

(2) SUIT MUST BE BROUGHT TO DETERMINE LIABILITY FOR PENALTY. If, within 30 days after the day on which his claim for refund with respect to any penalty under subsection (a) is denied, the person described in subdivision (1) fails to begin a proceeding in the appropriate court for the determination of his liability for such penalty, subdivision (1) shall cease to apply with respect to such penalty, effective on the day following the close of the thirty-day period referred to in this subdivision.

(3) BOND. The bond referred to in subdivision (1) shall be in such form and with such sureties as the commissioner may by regulations prescribe and shall be in an amount equal to one and one-half times the amount of excess of the penalty assessed over the payment described in subdivision (1).

(4) SUSPENSION OF RUNNING OF PERIOD OF LIMITATIONS ON COLLECTION. The running of the period of limitations provided in Section 40-29-50 on the collection by levy or by a proceeding in court in respect of any penalty described in subdivision (1) shall be suspended for the period during which the commissioner is prohibited from collecting by levy or a proceeding in court.

(5) JEOPARDY COLLECTION. If the commissioner makes a finding that the collection of the penalty is in jeopardy, nothing in this subsection shall prevent the immediate collection of such penalty.
Ala. Code § 40-2A-12 — Alabama Code / Title 40 / Chapter 2A / Section 40-2A-12
Section 40-2A-12 Terms of Contracts; Termination; Renewal
Status: in_force

No contract between a self-administered municipality or county and a private auditing or collecting firm entered into for the purpose of examining or collecting municipal or county taxes shall have a term in excess of three years, including any renewal or extension options, and any contract between a self-administered municipality or county and a private auditing or collecting firm shall terminate automatically, whether or not it is stated in the contract, if the private auditing or collecting firm loses or forgoes its license under Sections 40-2A-13 or 40-2A-14. The limitation on the term of a contract between a self-administered county or municipality and a private auditing or collecting firm does not prohibit the negotiation of a new contract between the parties following expiration of a properly executed contract. Contracts executed on or after October 1, 2016, shall be subject to termination upon either party giving 90 days’ written notice to the other party.
Ala. Code § 40-13-52 — Alabama Code / Title 40 / Chapter 13 / Section 40-13-52
Section 40-13-52 Severance Tax Levied
Status: in_force

There is hereby levied, in addition to all other taxes imposed by law, a severance tax on the purchaser of all severed material severed from the ground and sold as tangible personal property. The tax shall be levied primarily to compensate the county for the use of its roads and infrastructure and also for the benefit, health, safety, and economic development of the county in which the severed material is severed and the proceeds thereof shall be distributed and allocated as provided in Section 40-13-58.
Ala. Code § 40-2A-14 — Alabama Code / Title 40 / Chapter 2A / Section 40-2A-14
Section 40-2A-14 Certification of Examiners; Bonding of Private Auditing or Collecting Firms; Violations; Exemptions; Confidentiality Requirements
Status: in_force

(a) Except as provided in subsection (c), any examiner employed by a private auditing or collecting firm to examine books and records of taxpayers on behalf of any self-administered county or municipality shall be certified by the Alabama Local Tax Institute of Standards and Training established pursuant to Section 40-2A-15. Any examiner employed by a private auditing or collecting firm to examine books and records of taxpayers on behalf of any self-administered county or municipality as of July 1, 1998, shall have two years from the effective date of the rules and regulations of the certification program to obtain the certification required by this subsection and may continue to conduct examinations during this two-year period.

(b) Except as provided in subsection (c), every private auditing or collecting firm shall maintain fidelity bonds with respect to each of its examiners, in accordance with Section 40-23-30. A private auditing or collecting firm may not employ unbonded auditors, or examiners who have failed to receive or maintain their certification under subsection (a). Any violation of this subsection of which the private auditing or collecting firm knew or should have known shall have the effect of doing all of the following:

(1) Automatically terminate any contract or arrangement between a self-administered county or municipality and the private auditing or collecting firm.

(2) Void any assessment or proposed assessment issued by the self-administered county or municipality or its agent as a result of any examination conducted, in whole or in part, by the examiner, but shall not prohibit a self-administered county or municipality from sending a qualified examiner to reexamine the taxpayer’s books and records even though the required waiting period between examinations has not expired or the applicable statute of limitations has expired with respect to the period at issue.

(3) Cause the private auditing or collecting firm to forfeit its license granted pursuant to Section 40-12-43.1 for a period of six months.

(c) Certified public accountants and public accountants licensed by the State Board of Public Accountancy are exempt from the following requirements:

(1) To be certified by the Alabama Local Tax Institute of Standards and Training pursuant to subsection (a).

(2) To maintain fidelity bonds with respect to each of its examiners pursuant to subsection (b).

(d) At the expiration of any suspension period, any examiner or private auditing or collecting firm desiring to reinstate their license must reapply under the provisions of Section 40-12-43.1. The requirements, restrictions, and penalties imposed by this section and Section 40-2A-13 with respect to examiners shall apply equally to those who are employees, as well as those who are independent contractors, of private auditing or collecting firms.

(e) For the purposes of this chapter, a private auditing or collecting firm is subject to the confidentiality requirements of Section 40-2A-10.
Ala. Code § 40-9A-4 — Alabama Code / Title 40 / Chapter 9A / Section 40-9A-4
Section 40-9A-4 Department of Revenue to Compile Information and Submit to Legislature Report
Status: in_force

The Department of Revenue shall, not later than May 1, 1993, compile the information submitted pursuant to Section 40-9A-3 and provide to the Legislature the following information:

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

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

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

(d) A copy of all lists, if any, received by the department from tax assessors pursuant to subsection (f) of Section 40-9A-3. The completeness of the information required to be provided by the department pursuant to subsections (a) through (c) of this section shall be deemed subject to the list required to be provided pursuant to this subsection (d).

(e) A list of all lessees which have not filed the information required by Section 40-9A-1 by January 1, 1993.