Ala. Code § 40-12-446 — Alabama Code / Title 40 / Chapter 12 / Section 40-12-446
Section 40-12-446 License Required; Application; Recordkeeping
Status: in_force

(a) A person may not engage in the business of a motor vehicle wholesale auction unless the person is licensed under this article by the department.

(b) A person desiring to engage in the business of a motor vehicle wholesale auction shall apply to the department on a form prescribed by the department. The form shall contain all of the following:

(1) The legal name of the applicant.

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

(3) The street address of the applicant’s headquarters, if different from the applicant’s principal place of business.

(4) Any additional information as may be required by the department.

(c) A motor vehicle wholesale auction shall be required to maintain books, records, and files that shall be accessible and available for inspection by the department during normal business hours on usual business days. The department, by rule, shall establish electronic reporting requirements regarding the sale of motor vehicles at the motor vehicle wholesale auction.

(d) Every licensee under this article shall keep books and records in a form prescribed by the department. The books and records shall include purchases, sales or exchanges, and receipts of every motor vehicle purchased or sold or held for sale at the location of the licensee. In addition, the books and records shall include a description of each motor vehicle, which shall include the vehicle identification number of each motor vehicle, together with the name and address of any seller or purchaser of the motor vehicle.

(e) A motor vehicle wholesale auction may not sell a motor vehicle or component parts to anyone other than a licensed new or used motor vehicle dealer, automotive dismantler and parts recycler, secondary metals recycler as defined in Section 13A-8-30, or a person with an equivalent license from another jurisdiction.
Ala. Code § 40-18-144 — Alabama Code / Title 40 / Chapter 18 / Section 40-18-144
Section 40-18-144 Alabama Nongame Wildlife Program - Appropriation
Status: reserved

Repealed by Act 2006-503, p. 1145, §2, effective for tax years beginning after December 31, 2005.
Ala. Code § 40-23-24 — Alabama Code / Title 40 / Chapter 23 / Section 40-23-24
Section 40-23-24 Itinerant Vendors to File Bond
Status: in_force

For the purpose of securing the payment of any tax, penalties or interest due or which may become due under the provisions of this division, every itinerant vendor engaged in the business of selling tangible personal property at retail in this state is required to file a bond with the Department of Revenue, conditioned upon the payment of any tax, penalty or interest due or to become due under this division and upon faithful observance of the provisions of the division. Such bond shall be effective for a period of one year from date of issuance and shall be fixed by the department in an amount equal to the tax estimated due or to become due under the provisions of this division, but not less than $100 nor more than $1,000, and shall have a surety or sureties satisfactory to the department. It shall be filed with the department within 10 days after notice in writing has been issued by the commissioner or any person designated by him in writing for this purpose, and sent by registered or certified mail to the last known address of any itinerant vendor or has been personally served upon him by a duly accredited representative of the department. If such itinerant vendor fails to make any return due under this division or to pay any taxes or penalties due under this division or to keep books and records as required by this division or fails to perform any other duty or obligation imposed on him under this division, such bond shall thereupon be forfeited, and the department shall institute an action upon such bond in the name of the State of Alabama for the entire amount of said bond and costs.
Ala. Code § 40-7-69 — Alabama Code / Title 40 / Chapter 7 / Section 40-7-69
Section 40-7-69 Authority to Issue Revenue Bonds to Finance Program
Status: in_force

The county governing bodies of the several counties are hereby authorized to issue any revenue bonds or warrants deemed essential in accordance with existing statutes and laws of the State of Alabama to meet their financial obligations under a property reappraisal program; provided, that any revenue bonds or warrants issued for a property reappraisal program other than that required by this article shall be approved by the Legislature. The heretofore stated provision for financing is hereby authorized to be applied by the state to cover the expenses necessarily incurred to finance the reappraisal of property in any and all counties, whenever it shall become necessary for the Department of Revenue to conduct the property reappraisal program in such county. The proceeds from such bonds or warrants issued by the state or county shall be repaid on the same proration basis as set out previously in Section 40-7-68.
Ala. Code § 40-17-302 — Alabama Code / Title 40 / Chapter 17 / Section 40-17-302
Section 40-17-302 Eligibility for Refund; Amount
Status: reserved

Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012.
Ala. Code § 40-15-13 — Alabama Code / Title 40 / Chapter 15 / Section 40-15-13
Section 40-15-13 Lien of State; Affidavit by Personal Representative of Estate
Status: in_force

(a) The State of Alabama shall have a lien for all taxes and interest thereon which are or may become due hereunder on all property which a decedent dies seized or possessed of subject to taxes under this chapter, in whatever form of investment it may happen to be, and all property acquired in substitution therefor.

(b) The personal representative of an estate may execute and record in the county of last domicile of the decedent and wherever the decedent’s probate estate is pending, an affidavit certifying that the estate is not taxable or alternatively, an affidavit certifying that the estate is taxable and that the proper copy of the federal estate tax return has or will be filed with the department within the proper time limits as provided by law. The affidavit shall begin by stating that it is being filed in accordance with this section. The content of the affidavit shall include, but not be limited to, the legal name of the decedent, the Social Security number of the decedent, the legal residence, including county, of the decedent, the date of death, whether a federal estate tax return will be filed, and the name and address of the administrator/executor. Assets, which are owned by the estate but held, administered, or maintained by a person other than the personal representative, may be transferred in reliance on the recorded affidavit, and without obtaining an Alabama Estate Tax Waiver, unless they know or should know of the incorrectness of the recorded affidavit.
Ala. Code § 40-18-70 — Alabama Code / Title 40 / Chapter 18 / Section 40-18-70
Section 40-18-70 Definitions
Status: in_force

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

(1) EMPLOYEE. Employee as defined in the Internal Revenue Code, as amended from time to time.

(2) EMPLOYER. Employer as defined in the Internal Revenue Code, as amended from time to time. An employer is required to withhold tax from the wages of employees to the extent that such wages are earned in Alabama, whether the employee is a resident or a nonresident of the state.

(3) INTERNAL REVENUE CODE. The Internal Revenue Code of the United States, as amended from time to time.

(4) PROVISIONAL CONSTRUCTION EMPLOYERS. A provisional construction employer is any employer, including members of its affiliated group as that term is defined in the Internal Revenue Code, that (i) employs 50 or more employees in a construction project for qualified property located in a tax increment district in which not less than 50 percent, by area, of the real property within the tax increment district is an enhanced use lease area, as these terms are defined in Section 40-9E-1, a construction project for a qualifying industrial or research enterprise described in Section 40-9B-3(a)(8)e., or a construction project, the cost of which is part of a qualifying entity’s capital cost, as these terms are defined in Section 40-9D-3, and (ii) has not registered in the tax year preceding the current tax year with the Alabama Department of Revenue for withholding tax purposes. If the provisional construction employer reports and pays all past withholding taxes due the state and continues to report and pay for a one-year period all withholding taxes due to Alabama, the employer will no longer be deemed to be a provisional construction employer.

(5) WAGES. Wages as defined in the Internal Revenue Code, as amended from time to time. However, Alabama does differentiate from federal requirements for certain classes and amounts pursuant to departmental rules adopted via the procedures in Title 41.
Ala. Code § 40-9-37 — Alabama Code / Title 40 / Chapter 9 / Section 40-9-37
Section 40-9-37 Military Death Benefits
Status: in_force

(a) This section shall be known and may be cited as the Jason Barfield Act.

(b) Any payment made by the United States Department of Defense as a result of the death of a member of the Armed Forces of the United States who has been killed in action in a United States Department of Defense designated combat zone and was a resident of the State of Alabama at the time of his or her death shall be exempt from Alabama income tax during the taxable year in which the individual is declared deceased by the Armed Forces. Any income earned by the spouse of a member of the Armed Forces of the United States who has been killed in action in a United States Department of Defense designated combat zone shall be exempt from Alabama income tax during the taxable year in which the individual is declared deceased by the Armed Forces.

(c) In any case where income tax has been paid upon any income exempt pursuant to subsection (b), the tax monies shall be refunded to the person or personal representative of the person. The refund shall be made by the Department of Revenue.

(d) This section shall have retroactive effect to January 1, 2011.

(e) The provisions of this section shall be liberally construed to accomplish its purpose and the statute of limitations with respect to refunds of income taxes shall not apply to taxpayers covered by this section.
Ala. Code § 40-12-425 — Alabama Code / Title 40 / Chapter 12 / Section 40-12-425
Section 40-12-425 Injunctive Relief
Status: in_force

The district attorney of any judicial circuit may seek injunctive relief in the circuit court to prohibit continued violations of this article by any person, firm, or corporation.
Ala. Code § 40-21-29 — Alabama Code / Title 40 / Chapter 21 / Section 40-21-29
Section 40-21-29 Stockholders Not Required to List Shares or Pay Ad Valorem Taxes Thereon
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 § 40-2-10 — Alabama Code / Title 40 / Chapter 2 / Section 40-2-10
Section 40-2-10 Appointment of Law Enforcement Officers; Powers and Duties
Status: in_force

The Commissioner of the Department of Revenue may designate and appoint qualifying employees or agents of the Department of Revenue as law enforcement officers as defined by the Alabama Rules of Criminal Procedure.

(1) Qualifying employees or agents designated as peace officers shall be appointed by the Commissioner of the Department of Revenue provided that they have complied with the requirements set forth by the Alabama Peace Officers’ Standards and Training Commission.

(2) Law enforcement officers of the Department of Revenue shall investigate the commission or suspected commission of tax evasion, tax fraud, and other matters administered by the Department of Revenue including the enforcement and administration of tobacco tax, gasoline tax, and tax on motor fuels or any substitute thereof, licensing and registration of motor vehicles, and violations of Title 13A, Title 32, and this title. Revenue law enforcement officers so designated are authorized to issue or cause to be issued citations, tickets, complaints, subpoenas, and other process so as to commence and direct actions, prosecutions, and proceedings to be instituted to enforce the laws of this state.
Ala. Code § 40-9-25.3 — Alabama Code / Title 40 / Chapter 9 / Section 40-9-25.3
Section 40-9-25.3 Rainbow Omega, Inc
Status: in_force

The Rainbow Omega, Inc., is exempted from paying any state, county, and municipal sales or use taxes.
Ala. Code § 40-26B-21 — Alabama Code / Title 40 / Chapter 26B / Section 40-26B-21
Section 40-26B-21 Privilege Assessment on Nursing Facilities. (Amended by Act 2026-389)
Status: in_force

AMENDED BY ACT 2026-389, EFFECTIVE JUNE 1, 2026. SEE ACT FOR REVISED LANGUAGE.

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

(a) There is levied and shall be collected a privilege assessment on the business activities of every nursing facility in the State of Alabama. The privilege assessment imposed is in addition to all other taxes and assessments, and shall be at the annual rate of one thousand eight hundred ninety-nine dollars and ninety-six cents ($1,899.96) for each bed in the nursing facility. Beginning September 1, 2020, the privilege assessment shall be increased from one thousand eight hundred ninety-nine dollars and ninety-six cents ($1,899.96) for each bed in the nursing facility, by an addition to the privilege assessment equal to three hundred twenty-seven dollars and forty-eight cents ($327.48) per annum. The addition to the privilege assessment shall be paid in equal monthly installments and shall merge into and be a part of the privilege assessment described in this subsection. The payment to nursing facilities of the determined allowable costs in respect to the addition to the privilege assessment described in this subsection shall be included in Medicaid per diem rates for services provided commencing as of October 1, 2020, and shall continue to be included in such Medicaid per diem rates in the same manner that reimbursement for the privilege assessment is included in Medicaid per diem rates. For each Medicaid nursing facility, in determining the October 1, 2020 adjustment to the Medicaid per diem for the allowable costs associated with the addition to the privilege assessment, the Medicaid Agency shall divide the total addition to the privilege assessment by the total of all incurred resident days (regardless of payor class) reported by each nursing facility in its Medicaid cost report filed for the period then ended June 30, 2019. Notwithstanding the foregoing, in the event that the June 30, 2019 cost report is for a period of less than one year, the resident days reported shall be annualized. After the October 1, 2020 adjustment under this subsection, the addition to the privilege assessment shall be fully merged into the privilege assessment and reimbursed in accordance with the method set forth for calculating the reimbursement for the privilege assessment. In the event that any portion of the privilege assessment paid by a facility cannot be included in the computation of Medicaid per diem rate because of the effect of any cost ceiling provision of the reimbursement methodology, the cost ceiling shall be adjusted to ensure continued treatment of the total privilege assessments as an allowable cost.

(b)(1) For the period September 1, 2010, through August 31, 2028, there is levied and shall be collected a supplemental privilege assessment on the business activities of every nursing facility in the State of Alabama. The supplemental privilege assessment imposed is in addition to all other taxes and assessments, including, without limitation, the privilege taxes provided for under this article, and from September 1, 2010, through August 31, 2011, shall be at the annual rate of one thousand sixty-three dollars and eight cents ($1,063.08) for each bed in the nursing facility, and one thousand six hundred three dollars and eight cents ($1,603.08) for the period of September 1, 2011, through August 31, 2028, except that beginning with the monthly payment for the supplemental privilege assessment due beginning May 20, 2012, and ending August 31, 2028, there shall be a monthly surcharge due with each monthly payment of the supplemental privilege assessment. The initial monthly surcharge shall be one hundred thirty-one dollars and twenty-five cents ($131.25) per licensed bed. Beginning with the monthly payment of the supplemental privilege assessment due on September 20, 2012, the monthly surcharge shall be reduced to forty-three dollars and seventy-five cents ($43.75) per month.

(2) For the period October 1, 2015, through August 31, 2028, there shall be collected a secondary supplemental privilege assessment on the business activities of every nursing facility in the State of Alabama. The secondary supplemental privilege assessment imposed in this subdivision is contingent upon the minimum appropriation provided in Section 2 of Act 2015-536, and is in addition to all other taxes and assessments, including, without limitation, the privilege taxes provided for under this article, and beginning October 1, 2015, shall be at the annual rate of four hundred one dollars and twenty-eight cents ($401.28) for each bed in the nursing facility, payable monthly.

(c) The total privilege assessment (and the addition to the privilege assessment), supplemental privilege assessment, secondary privilege assessment, (privilege assessments) and surcharge paid by a nursing facility pursuant to this article shall be considered an allowable cost, as that term is defined in the reimbursement methodology for nursing facilities contained in Title 560 of the Alabama Administrative Code, and, to the extent permitted under applicable federal law governing the Alabama Medicaid nursing home program, the total privilege assessments paid must be included in the computation of the Medicaid per diem rate determined under the reimbursement methodology for nursing facilities contained in Title 560 of the Alabama Administrative Code. The payment to nursing facilities of the determined allowable costs in respect to the supplemental privilege assessment described in subsection (b) shall be included in Medicaid per diem rates for services provided commencing as of January 1, 2011, and shall continue to be included in such Medicaid per diem rates for a period equal to the number of months during which the supplemental assessments have been in effect. For each Medicaid nursing facility, in determining the adjustment to the Medicaid per diem for the allowable costs associated with the supplemental assessment, the Medicaid Agency shall divide the total supplemental assessment due under subsection (b) by the total of all incurred resident days (regardless of payor class) reported by such nursing facility in its Medicaid cost report filed for the period then ended June 30, 2010. To accommodate the increase in the supplemental assessment and the surcharge described in subsection (b), the agency shall use the mechanism described in this subsection to adjust each nursing facility’s rate effective as of October 1, 2011, regarding the privilege assessment, and May 1, 2012, regarding the surcharge. Notwithstanding the foregoing, in the event that such cost report shall be for a period less than one year, the resident days reported shall be annualized. In the event that any portion of the privilege assessment paid by a facility cannot be included in the computation of the Medicaid per diem rate because of the effect of any cost ceiling provision of the reimbursement methodology, the cost ceiling must be adjusted to ensure continued treatment of the total privilege assessments as an allowable cost.

(d) The privilege assessment rate or the supplemental privilege assessment rate or the surcharge rate shall be reduced by the department upon the advice of the Medicaid Agency if, but only if, such reduction is required to ensure that the total revenues to the State of Alabama produced by this privilege assessment or, if the supplemental privilege assessment and surcharge are in effect, the aggregate of the supplemental privilege assessment and surcharge and the privilege assessment, during any state fiscal year are less than or equal to six percent of the total revenues received by the nursing facilities in the state subject to the assessment during that same fiscal year. In the event that the supplemental privilege assessment or surcharge are reduced as provided in the preceding sentence, then for each Medicaid nursing facility a corresponding reduction shall be made to the Medicaid per diem adjustment described in subsection (c) to ensure that only the amount of supplemental privilege assessment or surcharge actually paid is used in computing that Medicaid nursing facility’s allowable costs.

(e) The Medicaid nursing facility program shall continue to be administered directly by the Medicaid Agency during the period in which the provider assessment provided by this section is levied and collected.
Ala. Code § 40-18-141 — Alabama Code / Title 40 / Chapter 18 / Section 40-18-141
Section 40-18-141 Arts Development Fund - Established; Appropriation; Distribution of Funds
Status: reserved

Repealed by Act 2006-503, p. 1145, §2, effective for tax years beginning after December 31, 2005.
Ala. Code § 40-24-7 — Alabama Code / Title 40 / Chapter 24 / Section 40-24-7
Section 40-24-7 Recording as Notice
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 § 40-18-73 — Alabama Code / Title 40 / Chapter 18 / Section 40-18-73
Section 40-18-73 Withholding Certificates
Status: in_force

(a) Every employee, on or before the date of commencement of employment, shall furnish his or her employer with a signed Alabama withholding exemption certificate relating to the number of withholding exemptions which he or she claims, which in no event shall exceed the number to which the employee is entitled. In the event the employee inflates the number of exemptions allowed by this Chapter on Form A-4, the employee shall pay a penalty of five hundred dollars ($500) for such action pursuant to Section 40-29-75.

(b) Due to the fact that the federal exemptions differ significantly from Alabama law, federal Form W-4 is not an acceptable filing under this section; rather Alabama Form A-4 must be utilized to comply with this section. The Department of Revenue may provide downloadable withholding forms in English and other languages on the department website.

(c) In the event the employee fails to furnish the employer a signed Alabama Form A-4, the employer must withhold on such employee’s wages using no exemptions.

(d) Withholding exemption certificates shall take effect upon the beginning of the employee’s first payroll period, or the first payment of wages made without regard to a payroll period, after the date on which the certificate is completed and submitted.

(e) A withholding exemption certificate which takes effect under this section shall continue in effect with respect to the employer until another certificate takes effect under this section. If a withholding exemption certificate is submitted to take the place of an existing certificate, the employer, at his or her option, may continue the old certificate in force with respect to all wages paid on or before the first status determination date and adjust the withholding on January 1 or July 1, whichever occurs at least 30 days after the date on which the new certificate is furnished, or may adjust the withholding immediately.

(f) If, on any day during the calendar year, the number of withholding exemptions to which the employee may reasonably be expected to be entitled at the beginning of his or her next taxable year is different from the number to which the employee is currently entitled, the employee shall, according to rules established by the department, provide the employer with a withholding exemption certificate relating to the number of exemptions which he or she claims with respect to the next taxable year, which shall not exceed the number to which he or she may reasonably be expected to be so entitled. Exemption certificates issued pursuant to this subsection shall not take effect with respect to any payment of wages made in the calendar year in which the certificate is submitted.

(g) Whenever the number of exemptions of an employee either increases or decreases, the employee shall submit to the employer a new exemption certificate which accurately states the true number of exemptions to which that employee is entitled.

(h) An employer must submit to the department a copy of any withholding exemption certificates where the employee claims eight or more exemptions. Employers failing to provide such withholding exemption certificates within 60 days of the date employment begins, shall be subject to the “failure to timely file” penalty of fifty dollars ($50) per certificate.

(i) Withholding exemption certificates shall be in the form and contain that information which the department may require, and be submitted in accordance with regulations which the department shall prescribe.
Ala. Code § 40-23-8 — Alabama Code / Title 40 / Chapter 23 / Section 40-23-8
Section 40-23-8 Cash Sales and Credit Collections to Be Reported
Status: in_force

Any person taxable under this division, having cash and credit sales, may report such cash sales, 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 credit sales be included in the measure of the tax to be paid until collections of such credit sales shall have been made.
Ala. Code § 40-17-185 — Alabama Code / Title 40 / Chapter 17 / Section 40-17-185
Section 40-17-185 Restraint of Violators
Status: in_force

Any distributor, manufacturer, storer, or retail dealer who shall violate any of the provisions of this article may be restrained and the proper prosecution instituted in the name of the State of Alabama by its Attorney General or under his direction by any district attorney from distributing, selling, or withdrawing from storage any oils, greases, or their substitutes as defined in this article, the sale or withdrawal of which is taxable under this article, until such person shall have complied with the provisions of this article.
Ala. Code § 40-25-82 — Alabama Code / Title 40 / Chapter 25 / Section 40-25-82
Section 40-25-82 Disposition of Funds
Status: in_force

(a) The proceeds from the tax levied in Section 40-25-81 and the penalties collected under this article shall be remitted to the department, which shall retain the amount necessary to fund the administrative costs of collecting the tax. Except as provided in subsection (b), the balance of the proceeds collected shall be distributed quarterly as follows:

(1) Fifty percent to the State Treasury to the State General Fund.

(2) Twenty-five percent to the counties in the state on the basis of the ratio of the population of each county to the total population of all counties in the state, as determined in the most recent federal census prior to the distribution.

(3) Twenty-five percent to the municipalities in the state on the basis of the ratio of the population of each municipality to the total population of all municipalities in the state, as determined in the most recent federal census prior to distribution.

(b) Notwithstanding subdivisions (a)(2) and (a)(3), no county or municipality that levies a local tax on the sale of consumable vapor products, or substantially similar products, at wholesale or retail may receive a distribution of proceeds pursuant to this section.
Ala. Code § 40-9A-1 — Alabama Code / Title 40 / Chapter 9A / Section 40-9A-1
Section 40-9A-1 Definitions
Status: in_force

For purposes of this chapter, the following words and phrases mean:

(a) PRIVATE USER. Any individual, partnership, or corporation organized for profit that is or will be treated as the owner of private use property for federal income tax purposes.

(b) PRIVATE USE PROPERTY. Any real and/or personal property which is or will be treated as owned by a private user for federal income tax purposes even though title may be held by a public authority or municipal or county government.

(c) PUBLIC AUTHORITY. A corporation created for public purposes pursuant to a provision of the Constitution of Alabama of 1901 or a general or local law that authorized it to issue bonds, the interest on which is exempt from the Alabama income tax, as in effect on May 21, 1992.
Ala. Code § 40-29-52 — Alabama Code / Title 40 / Chapter 29 / Section 40-29-52
Section 40-29-52 Suspension of Running of Period of Limitation
Status: in_force

(a) General rule. The running of the period of limitations provided in this title for collecting any tax shall be suspended for the period during which the commissioner is prohibited from collecting by levy or a proceeding in court and for 60 days thereafter.

(b) Assets of taxpayer in control or custody of court. The period of limitations on collection prescribed in this title shall be suspended for the period the assets of the taxpayer are in the control or custody of the court in any proceeding before any court of the State of Alabama, and for six months thereafter.

(c) Taxpayer outside State of Alabama. The running of the period of limitations on collection prescribed in this title shall be suspended for the period during which the taxpayer is outside the State of Alabama if such period or absence is for a continuous period of at least six months. If the preceding sentence applies and at the time of the taxpayer’s return to the State of Alabama the period of limitations on collection after assessment prescribed in Section 40-29-51 would expire before the expiration of six months from the date of his return, such period shall not expire before the expiration of such six months.

(d) Case under Title 11 of the United States Code (Bankruptcy). The running of the period of limitations provided in Section 40-29-51 for collection shall, in a case under Title 11 of the United States Code (Bankruptcy), be suspended for the period during which the commissioner is prohibited by reason of such case from collecting said tax and for six months thereafter.
Ala. Code § 40-18-17 — Alabama Code / Title 40 / Chapter 18 / Section 40-18-17
Section 40-18-17 Items Not Deductible
Status: in_force

In computing net income, no deduction shall in any case be allowed in respect of personal, living, or family expense; any amount paid out for new buildings or for permanent improvements or betterment made to increase the value of any property or estate; any amount expended in restoring property or in making good the exhaustion thereof, for which an allowance is or has been made; or premiums paid on any life insurance policy covering the life of any officer or employee or of any person financially interested in any trade or business carried on by the taxpayer when the taxpayer is directly or indirectly a beneficiary under such policy.
Ala. Code § 40-2-18 — Alabama Code / Title 40 / Chapter 2 / Section 40-2-18
Section 40-2-18 Procedure After Revaluation and Equalization
Status: in_force

(a) Whenever the work of revaluing and equalizing any class or classes of property has been completed by order of the Department of Revenue, as provided herein, and the revised valuation has been entered on the tax return list, the county board of equalization shall certify over their signatures to the correctness thereof and shall deliver the tax return list showing the assessment and revaluation to the assessing official of the county as their report, and the assessing official shall hold them in his or her office subject to public inspection. The assessing official shall then give notice by publication once a week for three consecutive weeks in a newspaper published in the county, if any are published in the county and, if no newspaper is published in the county, by posting notices in at least three public places in the county that the county board of equalization has returned its report and that the same is open to public inspection and that the board will convene at the courthouse in the county on a day to be named and fixed in the notice to correct any errors in the valuations.

(b)(1) If the property of any taxpayer is increased by the county board of equalization when revaluing and equalizing assessments as provided in this section over the assessed value as originally fixed by the board, the taxpayer shall be furnished by mail or in person, with a statement showing separately the revised value of his or her personal property and his or her real property no later than July 1, unless otherwise approved by the Department of Revenue, and also that the taxpayer may file in writing with the secretary of the county board of equalization, within 30 calendar days from the date of the notice, objections, if any are made, to the revaluation made as herein provided, and that the county board of equalization will sit on a day to be named and fixed in the notice, when the complaining taxpayer, his or her agent, or attorney may appear and produce evidence in support of any objection as filed.

(2) Notwithstanding the foregoing, failure to give or receive the notice shall not invalidate any assessment and the taxpayer shall have the right at any time before the taxes become delinquent to appear before the county board of equalization and have the assessment of his or her property reopened, if satisfactory proof is made that the taxpayer or his or her agent did not receive notice of the increase.

(c)(1) It shall be the duty of the county board of equalization to convene and sit at the courthouse in its respective county on the day named and fixed in the notices and to remain in session as long as may be necessary for the purpose of hearing objections, if any, that have been filed in writing against the revaluation or equalization so fixed by the board . The complaining property owner may appear before the board in person or by agent or attorney and produce evidence in support of objections to assessment valuations as fixed on his or her property.

(2) It shall be the duty of the county board of equalization to examine the complainant under oath and to examine any other witnesses under oath, as to the fair and reasonable market value of the property of the owner, and, if it finds from the evidence the revaluation placed by it on the property was not the amount specified by law on the fair and reasonable market value of the property, then it shall correct the valuations and enter the corrected value upon the tax return on which the property is listed for taxation, so that the return will show the amount specified by law on the fair and reasonable market value, and the corrected amount so entered by the board shall constitute the taxable value of the property.

(3) If the board finds from all the evidence that the revaluations placed by it on the property were the amount specified by law on the fair and reasonable market value, the valuation thus made shall remain and stand as the assessable value for taxation of the property. The revised and corrected property valuation thus made shall be fixed as the legal valuation of the property for the payment of the taxes, and it shall be the duty of the taxpayer to pay his or her taxes thereon accordingly.

(d)(1) If the revaluation and equalization provided for herein is made by the Department of Revenue, the Department of Revenue shall certify to the correctness of the revised tax assessments, and the newspaper publication shall be made and notices given as when the board of equalization revalues and equalizes property, that the Department of Revenue will sit on the date fixed in the notices to hear evidence in support of objections, if any, filed in writing with the assessing official to revaluations and equalizations made by it.

(2) The complaining property owner may appear in person or by agent or attorney and produce evidence in support of objections filed by him or her in writing to any revaluation of his or her property. The Department of Revenue shall examine any other witnesses under oath as to the fair and reasonable market value of the property of the owner . If the department finds from the evidence that the readjusted value placed by it on the property was not the amount specified by law on the fair and reasonable market value of the property, the department shall correct the valuations and enter the corrected value upon the tax return on which the property is listed, so that the return will show the amount specified by law on the fair and reasonable market value, and the corrected amount so entered by the Department of Revenue shall constitute the taxable value of the property.

(3) Notwithstanding the foregoing, if the Department of Revenue finds from all the evidence that the valuation placed by it on the property was the amount specified by law on the reasonable market value, the valuations thus made shall remain and stand as the assessable value for taxation of the property.

(e) From the revaluation and equalization made as herein provided, the taxpayer may appeal to the circuit court in the manner as provided for appeal from the county board of equalization.

(f) The Department of Revenue may adopt rules for the implementation and administration of this act.
Ala. Code § 40-9-25.21 — Alabama Code / Title 40 / Chapter 9 / Section 40-9-25.21
Section 40-9-25.21 Lifesouth Community Blood Centers
Status: in_force

LifeSouth Community Blood Centers are exempted from paying or collecting any state, county, and municipal sales and use taxes.
Ala. Code § 40-29-30 — Alabama Code / Title 40 / Chapter 29 / Section 40-29-30
Section 40-29-30 Legal Effect of Certificate of Sale of Personal Property and Deed of Real Property
Status: in_force

(a) Certificate of sale of property other than real property. In all cases of a sale of property (other than real property) pursuant to Section 40-29-26, the certificate of such sale:

(1) AS EVIDENCE. Shall be prima facie evidence of the right of the officer to make such sale, and conclusive evidence of the regularity of his proceedings in making the sale; and

(2) AS CONVEYANCES. Shall transfer to the purchaser all right, title, and interest of the party delinquent in and to the property sold; and

(3) AS AUTHORITY FOR TRANSFER OF CORPORATE STOCK. If such property consists of stocks, shall be notice when received, to any corporation, company, or association of such transfer, and shall be authority to such corporation, company, or association to record the transfer on its books and records in the same manner as if the stocks were transferred or assigned by the party holding the same, in lieu of any original or prior certificate, which shall be void, whether canceled or not; and

(4) AS RECEIPTS. If the subject of sale is securities or other evidences of debt, shall be a good and valid receipt to the person holding the same, as against any person holding or claiming to hold possession of such securities or other evidences of debt; and

(5) AS AUTHORITY FOR TRANSFER OF TITLE TO MOTOR VEHICLE. If such property consists of a motor vehicle, shall be notice, when received, to any public official charged with the registration of title to motor vehicles, of such transfer and shall be authority to such official to record the transfer on his books and records in the same manner as if the certificate of title to such motor vehicle were transferred or assigned by the party holding the same, in lieu of any original or prior certificate, which shall be void, whether canceled or not.

(b) Deed of real property. In the case of the sale of real property pursuant to Section 40-29-26:

(1) DEED AS EVIDENCE. The deed of sale given pursuant to Section 40-29-29 shall be prima facie evidence of the facts therein stated; and

(2) DEED AS CONVEYANCE OF TITLE. If the proceedings of the commissioner or his delegate as set forth have been substantially in accordance with the provisions of law, such deed shall be considered and operate as a conveyance of all the right, title, and interest the party delinquent had in and to the real property thus sold at the time the lien of the State of Alabama attached thereto.

(c) Effect of junior encumbrances. A certificate of sale of personal property given or a deed to real property executed pursuant to Section 40-29-29 shall discharge such property from all liens, encumbrances, and titles over which the lien of the State of Alabama with respect to which the levy was made had priority.

(d) Effect of senior encumbrances. A certificate of sale of personal property given or a deed to real property does not discharge such property from liens, encumbrances, and titles senior to the lien of the State of Alabama.
Ala. Code § 40-23-232 — Alabama Code / Title 40 / Chapter 23 / Section 40-23-232
Section 40-23-232 Rules and Regulations
Status: in_force

The Commissioner of the Department of Revenue shall promulgate any rules necessary to implement and administer this article including, but not limited to, a list of those articles and items qualifying for the exemption pursuant to this article, that do not conflict with the Streamlined Sales and Use Tax Agreement.
Ala. Code § 40-5-43 — Alabama Code / Title 40 / Chapter 5 / Section 40-5-43
Section 40-5-43 Settlements with Particular Treasurers
Status: reserved

REPEALED IN THE 2021 REGULAR SESSION BY ACT 2021-515 EFFECTIVE OCTOBER 1, 2021.
Ala. Code § 40-17-35 — Alabama Code / Title 40 / Chapter 17 / Section 40-17-35
Section 40-17-35 Record of Sales, Withdrawals and Distributions
Status: reserved

Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012.
Ala. Code § 40-18-193 — Alabama Code / Title 40 / Chapter 18 / Section 40-18-193
Section 40-18-193 Qualifications for Capital Credits
Status: reserved

REPEALED IN THE 2015 REGULAR SESSION BY ACT 2015-27 EFFECTIVE JULY 2, 2015.
Ala. Code § 40-18-74 — Alabama Code / Title 40 / Chapter 18 / Section 40-18-74
Section 40-18-74 Payment of Amounts Withheld
Status: in_force

(a) Every employer required to deduct and withhold tax under Section 40-18-71 shall for each quarterly period, on or before the last day of the month following the close of each quarterly period, file a return and pay to the Department of Revenue the tax required to be withheld under Section 40-18-71. Where the aggregate amount required to be deducted and withheld by any employer for either the first or second month of a calendar quarter exceeds $1,000 the employer shall by the fifteenth day of the succeeding month file a return and pay the aggregate amount to the Department of Revenue. The amount paid shall be allowed as a credit against the liability shown on the employer’s quarterly withholding return required by this section. Any employer required under this section to make monthly payments of the aggregate amount required to be deducted and withheld that does not file a return and pay the aggregate amount by the prescribed date shall be subject to the same penalties provided in Section 40-2A-11.

(b) If the department, in any case, has reason to believe that the collection of the tax provided for in Section 40-18-71 is in jeopardy, it may require the employer to file a return and pay the tax at any time.

(c) Every employer, who fails to withhold or pay to the department any sums required by this chapter to be withheld and paid, shall be personally and individually liable therefor to the State of Alabama, and any sum or sums withheld in accordance with the provisions of Section 40-18-71 shall be deemed to be held in trust for the state.

(d) In the event an employer fails to withhold or pay to the department any amount required to be withheld under Section 40-18-71, that amount may be assessed against the employer in the same manner as is prescribed for the assessment of income tax under the provisions of Section 40-18-40. The employer may appeal from the final assessment in the same manner as is prescribed by law for appeals by the taxpayer. When no appeal is taken by the employer, execution may be issued upon the final assessment in the same manner as is provided by law for the issuance of an execution by the Department of Revenue.

(e) The state shall have a lien upon all the property of any employer who fails to withhold or pay to the department sums required to be withheld under Section 40-18-71. If the employer withholds but fails to pay the amounts withheld to the department, the lien shall accrue as of the date the amounts withheld were required to be paid to the department. If the employer fails to withhold, the lien shall accrue at the time the liability of the employer becomes fixed.
Ala. Code § 40-12-421 — Alabama Code / Title 40 / Chapter 12 / Section 40-12-421
Section 40-12-421 Restrictions on Sales at Salvage Pools or Salvage Disposal Sales; Buyer’s Identification Cards
Status: in_force

(a) Sales at a salvage pool or a salvage disposal sale shall be open only to persons holding a current automotive dismantler and parts recycler license or their agents or employees as hereinafter defined. Such persons must have a separate buyer’s identification card to buy at a salvage pool or salvage disposal sale.

(b) Any person, firm, or corporation desiring to purchase a buyer’s identification card must do so by making application to the Department of Revenue upon a form prescribed by the department, which form shall contain:

(1) The name of the applicant.

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

(3) If an agent or employee, the name of the licensee for whom the applicant will be making purchases at salvage pools or salvage disposal sales.

(4) The license number under which the applicant will be making purchases.

(5) Such other information as may be required by the Department of Revenue.

(c) In order to obtain a buyer’s identification card, a person, firm or corporation must:

(1) Be a licensed automotive dismantler and parts recycler or an agent or employee of a licensed automotive dismantler and parts recycler.

(2) Pay a fee of $10 to the Department of Revenue for processing said buyer’s identification card. The card shall be valid as long as the holder is a licensed automotive dismantler and parts recycler or an agent or employee of the same licensed automotive dismantler and parts recycler at the time the card is issued. Buyer’s identification cards are not transferable, and should the holder no longer be a licensed automotive dismantler and parts recycler or an agent or employee of a licensed automotive dismantler and parts recycler, then the card becomes invalid and it is the duty of the holder to return the same to the Department of Revenue.

(d) A licensee shall not have more than three agents or employees who are holders of a buyer’s identification card.

(e) It shall be unlawful for the owner, manager, or person in charge of any salvage pool or salvage disposal sale to permit the bidding by a person who does not possess a valid buyer’s identification card at a sale.

(f) All buyer identification cards heretofore issued by the Department of Revenue are hereby revoked and each person, firm, or corporation who qualify and desire to obtain a new buyer’s identification card must resubmit their application and pay the fee prescribed.
Ala. Code § 40-18-375 — Alabama Code / Title 40 / Chapter 18 / Section 40-18-375
Section 40-18-375 Jobs Credit Against Utility Taxes; Realization of Benefits; Rulemaking Authority
Status: in_force

(a)(1) If provided for in the project agreement and in accordance with the terms therein, the incentivized company is allowed a jobs credit against utility taxes, in an annual amount up to 3 percent of the wages paid to eligible Alabama resident employees during the prior year. The incentive period shall be not exceed 10 years.

(2) If the incentivized company is engaged in pharmaceutical, biomedical, medical technology, or medical supplies manufacturing, or its related research and development activities, the incentivized company is allowed a jobs credit against utility taxes, in an annual amount up to four percent of the wages paid to Alabama resident employees during the prior year. The incentive period shall not exceed 10 years. This applies to companies that predominantly conduct an activity described by NAICS code 3254, 339112, or 339113, to include related research and development.

(b) The project agreement shall provide that one of the following methods shall be used to realize the benefits of the jobs credit:

(1)a. As further provided in the project agreement, the jobs credit may be paid to the incentivized company as a refund out of utility taxes during the incentive period, regardless of the amount of utility taxes actually paid by the incentivized company.

b. For each year of the incentive period for the jobs credit, the incentivized company shall submit to the Department of Commerce a certification as to the wages paid to employees during the prior year. Following such examination as it deems necessary, the Department of Commerce may certify the information and deliver the same to the Department of Revenue. Thereafter, the Department of Revenue shall calculate the correct refund and issue it directly to the incentivized company.

(2)a. The jobs credit may be claimed as a credit against utility taxes actually paid until April 20, 2023, after which time the provisions of subdivision (1) shall control, and the offset provided in this subdivision shall cease unless the provisions stated in subdivision (b)(1) are explicitly stated in the project agreement that was executed prior to April 20, 2023 . In any one year, if the credit exceeds the amount of taxes that are allowed to be offset by the project agreement and that are owed by the incentivized company, the incentivized company may carry the credit forward, to the extent allowed in the project agreement. No carryforward shall be allowed for more than five years. Rules similar to those used for Section 40-18-15.2 shall be applied.

b. Prior to claiming the jobs credit as provided in this subdivision, the incentivized company shall submit to the Department of Commerce a certification as to the wages paid to employees during the prior year. Following such examination as it deems necessary, the Department of Commerce may certify the information and deliver same to the Department of Revenue. Thereafter, the Department of Revenue shall allow the jobs credit.

(c) The realization methods in subsection (b) shall not create debts of the state within the meaning of Section 213 of the Constitution of Alabama of 2022 .

(d) The Department of Finance shall adopt rules to ensure that the credit in no case would reduce the distribution for the Alabama Special Mental Health Trust Fund by using any unencumbered funds .
Ala. Code § 40-18-54 — Alabama Code / Title 40 / Chapter 18 / Section 40-18-54
Section 40-18-54 Supervision of Assessment and Collection
Status: in_force

The assessment and collection of the income taxes imposed by this chapter shall be under the supervision of the Department of Revenue.
Ala. Code § 40-12-131 — Alabama Code / Title 40 / Chapter 12 / Section 40-12-131
Section 40-12-131 Monuments and Tombstones
Status: in_force

Each person who sells or erects monuments or tombstones in the state shall pay an annual license tax of $5 for each county in which he sells or erects such monument or tombstone; provided, that this shall not apply to benevolent and fraternal societies that place monuments at the graves of their members.
Ala. Code § 40-23-28 — Alabama Code / Title 40 / Chapter 23 / Section 40-23-28
Section 40-23-28 Sales Tax an Additional Tax
Status: in_force

The tax imposed by this division shall be in addition to all other licenses and taxes levied by law as a condition precedent to engaging in any business taxable hereunder, except as in this division otherwise specifically provided.
Ala. Code § 40-18-534 — Alabama Code / Title 40 / Chapter 18 / Section 40-18-534
Section 40-18-534 Administration of Workforce Housing Tax Credit Program
Status: in_force

The authority shall administer the workforce housing tax credit program and shall adopt the guidelines and qualified allocation plans necessary to implement and administer this article consistent with federal law provided in 26 U.S.C. § 42. The qualified allocation plan shall provide a preference for applications in which there is a commitment for: (i) a furnished children’s activity center which will be made available at no cost to a licensed, qualified, and insured childcare provider for after-school care for children in grades K through 8 residing at the qualified project during ordinary school days from 2:30 p.m. to 6:00 p.m.; or (ii) the qualified project owner shall subsidize the cost of after-school care for children grades K through 8 residing at the qualified project for at least three years from the placed in service date, by the lesser of one thousand dollars ($1,000) per year per unit occupied by a student participating in the after-school program or fifty thousand dollars ($50,000) per annum. The authority shall permit reserves to be established from project sources to fund such subsidy costs. The workforce housing tax credit authorized by this article shall not be available to taxpayers that submit an application for federal low-income housing tax credits for a qualified project after September 30, 2027. No action or inaction on the part of the Legislature shall reduce or suspend the tax credits authorized by this article in any past or future calendar year with respect to a qualified project if the application to the authority was substantially complete on or prior to September 30, 2027, even if the award is made after such date, the qualified project is placed in service after September 30, 2027, or the first workforce housing credits are available to the qualified taxpayer after September 30, 2027.
Ala. Code § 40-24-6 — Alabama Code / Title 40 / Chapter 24 / Section 40-24-6
Section 40-24-6 Access to Record Books; Transcripts
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 § 40-17-7 — Alabama Code / Title 40 / Chapter 17 / Section 40-17-7
Section 40-17-7 Adequate Records to Be Maintained
Status: reserved

Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012.
Ala. Code § 40-18-135 — Alabama Code / Title 40 / Chapter 18 / Section 40-18-135
Section 40-18-135 Definitions
Status: in_force

The following definitions apply to this article:

(1) APPROVED BASIC SKILLS EDUCATION PROGRAM. A basic skills education program that has received written approval from the Alabama Department of Education pursuant to this article.

(2) BASIC SKILLS EDUCATION PROGRAM. An approved employer provided or employer sponsored education program that enhances basic skills of employees up to and including the twelfth grade functional level.

(3) COSTS OF EDUCATION. Direct instructional expenses incurred for or relating to instructors, materials, or equipment used in the qualifying program, or for supplies, textbooks, or salaries, including compensation paid to employees while participating in an approved basic skills education program.

(4) EMPLOYEE. An individual resident of Alabama who is employed for at least 24 hours per week by the employer seeking the tax credit and who has been continuously employed for at least 16 weeks.

(5) EMPLOYER. An individual or corporate business, including, but not limited to, a subchapter “S” corporation, that is subject to the state income tax.

(6) EMPLOYER PROVIDED. An approved basic skills education program offered by the employer on the premises of the employer or on premises approved by the Alabama Department of Education.

(7) EMPLOYER SPONSORED. A contractual arrangement with a school, college, university, adult basic skills education program, or other approved provider that offers an approved basic skills education program that is paid for by the employer.
Ala. Code § 40-18-148 — Alabama Code / Title 40 / Chapter 18 / Section 40-18-148
Section 40-18-148 Alabama Veterans’ Home Program; Legislative Intent; Designation Form; Appropriation
Status: reserved

Repealed by Act 2006-503, p. 1145, §2, effective for tax years beginning after December 31, 2005.
Ala. Code § 40-9-25 — Alabama Code / Title 40 / Chapter 9 / Section 40-9-25
Section 40-9-25 George Lindsey Celebrity Benefit, Inc., Alabama Special Olympics, Inc., Etc
Status: in_force

The George Lindsey Celebrity Benefit, Inc., and the Alabama Special Olympics or any predecessor organizations or entities, are hereby exempt from paying any state, county or municipality sales or use taxes.
Ala. Code § 40-23-106 — Alabama Code / Title 40 / Chapter 23 / Section 40-23-106
Section 40-23-106 Reciprocity
Status: in_force

If a sales or use tax equal to or in excess of the amount of the tax imposed by this article is paid to another state under a requirement of the law of that state, the automotive vehicle, motorboat, truck trailer, semitrailer, or house trailer which is the subject of the tax when it is imported for use, storage, or consumption in this state shall not be subject to the use tax imposed by this article. If the amount of the tax paid to another state is less than that imposed by this article, then the difference shall be paid. However, no credit shall be allowed for taxes paid on any automotive vehicles, motorboats, truck trailers, semitrailers, or house trailers in any other state which does not extend credit for taxes paid on similar property in Alabama. The licensing official shall require proof of payment of tax in another state deemed necessary and proper.
Ala. Code § 40-7-9 — Alabama Code / Title 40 / Chapter 7 / Section 40-7-9
Section 40-7-9 Assessor Authorized to Correct Error in Computing Taxes Due
Status: in_force

Whenever a manifest error is found in the calculation of the amount of taxes due or any mechanical error is found by the tax assessor in computing the tax due upon an assessment legally made, he is authorized to correct the same in his records; provided, that he file in the record the proper evidence to support his action.
Ala. Code § 40-7-39 — Alabama Code / Title 40 / Chapter 7 / Section 40-7-39
Section 40-7-39 Plat Books - Annual Revision
Status: in_force

The tax assessor shall each year, before October 1 in such year, revise the plat book provided for by Sections 40-7-37 and 40-7-38 so as to correspond with the tax returns for such year and as otherwise provided by law or by the order of the Department of Revenue.
Ala. Code § 40-9-25.1 — Alabama Code / Title 40 / Chapter 9 / Section 40-9-25.1
Section 40-9-25.1 Magic Moments
Status: in_force

Magic Moments, Inc., is exempted from paying any state, county, and municipal sales or use taxes.
Ala. Code § 40-22-7 — Alabama Code / Title 40 / Chapter 22 / Section 40-22-7
Section 40-22-7 Tax Upon Recording Transfer of Instrument Recorded by Exempt Institution - Certification of Payment of Tax
Status: in_force

Upon the filing for record of a transfer under Section 40-22-6 and upon payment of such tax and recording fees, the probate judge or his clerk shall certify on such transfer the fact that the said tax has been paid; and, when so certified by the probate judge or his clerk, such transfer and all subsequent transfers thereof shall be admitted to record in any county wherein any of the property mentioned in the mortgage, deed of trust, contract of conditional sale, or other instrument of like character so transferred is situated without the payment of any further tax thereon, except the fee to the probate judge for recording such transfer.
Ala. Code § 40-18-480 — Alabama Code / Title 40 / Chapter 18 / Section 40-18-480
Section 40-18-480 (Effective Tax Year January 1, 2023, through December 31, 2027, Unless Extended) Definitions
Status: in_force

For the purposes of this article, the following words have the following meanings:

(1) QUALIFIED RESCUE SQUAD MEMBER. An active member of an organized rescue squad of a city, town, county, or other subdivision of the state or a public corporation and a member of the Alabama Association of Rescue Squads who is licensed by the Alabama Department of Public Health as an Emergency Medical Services Provider.

(2) QUALIFIED VOLUNTEER FIREFIGHTER. An active volunteer firefighter who is a member of a volunteer fire department as recognized by the State Forestry Commission, and certified by the Alabama Firefighter’s Personnel Standards and Education Commission as a firefighter or licensed by the Alabama Department of Public Health as an Emergency Medical Services Provider.
Ala. Code § 40-7-65 — Alabama Code / Title 40 / Chapter 7 / Section 40-7-65
Section 40-7-65 Employment of Appraisal Firms as Consultants; Firms or Appraisers to Be Bona Fide State Residents
Status: in_force

The Department of Revenue may, with the approval of the Governor, employ any appraisal firms employing a duly accredited member or members of the American Institute of Real Estate Appraisers as consultants to inspect the various systems of assessing in each county and to advise the Department of Revenue of the best procedures to be followed in the several counties so as to expedite the statewide reappraisal as required by law; provided, that any firms or appraisers hired by the state Department of Revenue or by local government shall be bona fide residents of the State of Alabama and shall have resided in the state for at least one year prior to January 19, 1972.
Ala. Code § 40-10-74 — Alabama Code / Title 40 / Chapter 10 / Section 40-10-74
Section 40-10-74 Right of Purchaser or Assignee to Possession; Redemption When Lien Is Recorded
Status: in_force

Any purchaser of lands at a tax sale other than the state or anyone claiming under him shall be entitled to possession of said lands immediately upon receipt of certificate of sale from the tax collector; and, if possession is not surrendered within six months after demand therefor is made by said purchaser or his assignee, the said purchaser or his assignee may maintain an action in ejectment or a statutory real action in the nature of ejectment, or other proper remedy for the recovery of the possession of the lands purchased at such sales and shall be entitled to hold the possession thereof on recovery, subject, however, to all rights of redemption provided for in this title. If the mortgage or other instrument creating a lien under which a party seeks to redeem is duly recorded at the time of said tax sale, the said party shall, in addition to the time in this title specified, have the right to redeem said real estate sold, or any portion thereof covered by his mortgage or lien, at any time within one year from the date of written notice from the purchaser of his purchase of said lands at tax sale, served upon such party, and notice served upon either the original mortgagees or lienholders or their transferee of record, or their heirs, personal representatives or assigns shall be sufficient notice. Such notice shall be given by certified or registered mail, return receipt demanded, addressed to the last known address of the mortgagee or lienholder. Nothing in this title shall affect the rights of minors or insane persons to redeem as provided for in this title, or operate to convey or affect the rights, title or interest of any reversioner or remainderman.
Ala. Code § 40-17A-2 — Alabama Code / Title 40 / Chapter 17A / Section 40-17A-2
Section 40-17A-2 Administration; Manner of Payment; Collection
Status: in_force

The Commissioner of Revenue shall administer the provisions of this chapter. Payments required by this chapter shall be made to the commissioner on the form provided by the commissioner. The commissioner shall collect all taxes under this chapter.
Ala. Code § 40-9B-10 — Alabama Code / Title 40 / Chapter 9B / Section 40-9B-10
Section 40-9B-10 Applicability to Certain Trades or Businesses Engaged in Postharvest Processing of Peanuts
Status: in_force

Beginning April 1, 2003, a trade or business in counties with populations under 30,000 engaged in the postharvest processing of peanuts described in the 1987 Standard Industrial Classification Manual, or its successor, shall constitute an industrial or research enterprise for only purposes of this chapter related to state and local taxes that do not fund public education and such trade or business, and the property thereof, shall be eligible for the abatement of taxes in accordance with this chapter but in no event shall such trade or business, and the property thereof, be eligible for the abatement of any state or local taxes that support public education.
Ala. Code § 40-12-400 — Alabama Code / Title 40 / Chapter 12 / Section 40-12-400
Section 40-12-400 Violations of Article
Status: in_force

Any person violating any of the provisions of this article shall be guilty of a Class A misdemeanor.
Ala. Code § 40-18-400 — Alabama Code / Title 40 / Chapter 18 / Section 40-18-400
Section 40-18-400 Definitions
Status: in_force

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

(1) BASE CARGO VOLUME. The greater of the following:

a. One hundred five percent of the cargo volume of a port facility user in the 12-month period immediately preceding the application.

b. Ten TEUs for cargo measured by TEU, 75 net tons for cargo measured by net ton, or 400 VEUs for cargo measured by VEU.

(2) CARGO VOLUME. The total amount of noncontainerized general cargo or containers, measured in TEUs, in net tons, in kilograms, or in VEUs transported by way of a waterborne ship, air cargo aircraft, or railroad through a port facility; provided that such cargo shall be owned by the port facility user at the time the port facility is used.

(3) COMMISSION. The Renewal of Alabama Commission created by Section 40-18-402.

(4) COMPANY. Anyone or anything which has the powers to conduct the activities required to claim the port credit.

(5) INLAND PORTS. Physical sites located away from traditional land, air, and coastal borders with the vision to facilitate and process international and domestic trade through strategic investment in multi-modal transportation assets and by promoting value-added services as goods move through the supply chain.

(6) PORT FACILITY. Any type of deep draft ship terminal facility located within this state’s ports of entry, including publicly owned inland ports, through which cargo is transported by way of a waterborne ship, air cargo aircraft, or railroad, to or from destinations inside or outside this state and which handles cargo owned by third parties in addition to cargo owned by the port facility’s owner.

(7) PORT CREDIT. The credit provided for in Section 40-18-403.

(8) PORT FACILITY USER. A company engaged in manufacturing, warehousing, or distribution which uses a port facility.

(9) TEU. A “20-foot equivalent unit” volumetric measure based on the size of a container 20 feet long by eight feet wide by eight feet, six inches high.

(10) VEHICLE. Any motorized vehicle as defined in Section 32-1-1.1.

(11) VEU. A “Vehicle Equivalent Unit” volumetric measure of one cubic meter.
Ala. Code § 40-17-163 — Alabama Code / Title 40 / Chapter 17 / Section 40-17-163
Section 40-17-163 Rules and Regulations
Status: in_force

The Liquefied Petroleum Gas Board is authorized to promulgate any rules and regulations necessary to carry out the provisions of this chapter.
Ala. Code § 40-18-4 — Alabama Code / Title 40 / Chapter 18 / Section 40-18-4
Section 40-18-4 Interest or Other Income Received from Obligations of the United States or Its Possessions, Agencies or Instrumentalities
Status: in_force

Interest or other income on obligations of the United States, or its possessions, or interest or other income on bonds or other securities of any agencies or instrumentalities of the United States, or of corporations organized under the laws of the United States, received by any resident individual or by any corporation organized under the laws of the State of Alabama, shall be included in the gross income of such person or corporation in determining liability for income taxes due by such person or corporation, but without discrimination, and only to the same extent and in the same manner other income is taxed, insofar as the State of Alabama may be constitutionally or legally authorized to tax such income.
Ala. Code § 40-12-74 — Alabama Code / Title 40 / Chapter 12 / Section 40-12-74
Section 40-12-74 Circuses
Status: in_force

Each person operating a circus shall pay the following license tax: Where the seating capacity of the circus is less than 2,000, $50; where the seating capacity is 2,000 and less than 4,000, $100; where the seating capacity is 4,000 or more, $200; and the license tax hereinabove provided shall include the license tax for a menagerie accompanying the circus. The payment of the proper license tax, as is herein provided, will entitle the circus to operate for one week in the same place and at the same time on the same license.
Ala. Code § 40-17-335 — Alabama Code / Title 40 / Chapter 17 / Section 40-17-335
Section 40-17-335 Surety Bond
Status: in_force

(a) Upon approval of the application by the department, the applicant shall file with the department a surety bond.

(1) The bond amount for an applicant for a license as a supplier, permissive supplier, or terminal operator shall be in the approximate amount of twice the average monthly tax liability, not to exceed two million dollars ($2,000,000), except as provided under subdivision (3).

(2) The bond amount for an applicant for a license as an exporter, blender, importer, or distributor shall be a minimum of two thousand dollars ($2,000) or the approximate amount of twice the average monthly tax liability, whichever is greater, except as provided under subdivision (3).

(3) The bond for distributors, suppliers, and permissive suppliers who are licensed with the department on October 1, 2012, shall remain at the amount that is filed with the department on that date, except as provided under subsection (b).

(4) For an applicant for a license only as a motor fuel transporter or aviation fuel purchaser, there shall be no bond.

(5) Only one bond shall be required of an applicant for multiple licenses. Except as provided under subdivision (3), the bond amount shall be based on the highest average monthly tax liability of the separate licenses, but shall cover all licenses.

(b) The commissioner may require an additional surety bond from any licensee if: (i) the commissioner determines that the surety on an existing bond is unsatisfactory; (ii) a surety notifies the department that it intends to cancel a bond as provided in subsection (d); or (iii) the commissioner, after reviewing the financial condition of the licensee, determines that the existing bond of the licensee is insufficient in an amount to insure the prompt payment of all excise taxes that are due or may become due the state by the licensee upon the sale or withdrawal of motor fuel. However, in no case shall a new or additional bond be more than two months of average excise tax owed by the licensee.

(c) The department shall notify a licensee at his or her last known address by first class U.S. mail or, at the option of the department, certified mail, return receipt requested, that the department is requiring a new or additional bond for any reason as provided above, and the licensee, within 60 days from the date the notice is mailed by the department, shall either: (i) file the new or additional bond as requested by the department; or (ii) file a notice of appeal with the Alabama Tax Tribunal as allowed in Chapter 2B of this title. The department may immediately cancel the licensee’s license upon the expiration of the 60-day period if the licensee fails to either provide the new or additional bond requested by the department or timely appeal to the Alabama Tax Tribunal.

(d) Any surety on an existing bond furnished by a licensee may notify the department in writing of its intent to cancel the bond. The department shall immediately notify the licensee of the intent of the surety to cancel and the licensee shall have 60 days from the date the notice is mailed by the department to provide a sufficient replacement bond as requested by the department. The department may immediately cancel the licensee’s license upon expiration of the 60-day period if the licensee fails to either provide a new replacement bond as requested by the department or appeal the proposed revocation to the Alabama Tax Tribunal within the 60 days as allowed by Chapter 2B of this title. The surety requesting to be released shall remain liable for any liability already accrued or which shall accrue during the 60-day period, but shall not be responsible for any liability which accrues after the 60-day period.

(e) A surety providing a bond must be authorized to engage in business within this state. The surety bonds are conditioned upon faithful compliance with this article, including the filing of returns and the payment of all tax prescribed in this article. The commissioner shall approve surety bonds that are sufficient in content and form, and the surety bonds shall indemnify the state against any loss arising from the failure of the licensee to pay, for any cause, the motor fuel excise tax levied by this article and Article 12A, Chapter 17 of this title.
Ala. Code § 40-23-199.3 — Alabama Code / Title 40 / Chapter 23 / Section 40-23-199.3
Section 40-23-199.3 Online Application Process
Status: in_force

By no later than January 1, 2019, the department shall initiate an online application process to simplify refunds requested pursuant to Section 40-23-196.
Ala. Code § 40-12-130 — Alabama Code / Title 40 / Chapter 12 / Section 40-12-130
Section 40-12-130 Mining of Iron Ore - Report of Persons Receiving Products
Status: in_force

Every person or corporation receiving coal or iron ore from any mine in this state for transportation or use shall render to the Department of Revenue by the twentieth day of each month a statement in writing, duly sworn to by some person having knowledge of the facts before some officer authorized by law to administer oaths, of the number of tons so received during the preceding month. Every person receiving coal or iron ore from any mine in this state and transporting the same in motor trucks shall, in addition to the above requirements, show to whom and where each ton of coal or iron ore was delivered. Every person or corporation receiving coal or iron ore from any mine in this state for transportation or use, who shall fail by the twentieth day of the succeeding month to render the statement required herein, shall be guilty of a misdemeanor and, upon conviction therefor, shall be fined not less than $10 nor more than $500.
Ala. Code § 40-12-300 — Alabama Code / Title 40 / Chapter 12 / Section 40-12-300
Section 40-12-300 Preparation, Issuance, and Use of Distinctive License Plates. (Amended by Act 2026-498)
Status: reserved

AMENDED BY ACT 2026-498, EFFECTIVE OCTOBER 1, 2026. SEE ACT FOR REVISED LANGUAGE.

(a)(1) The distinctive license plates provided for herein shall be prepared by the Commissioner of Revenue and shall be issued through the county license issuing officials of the state in the same manner as are other motor vehicle license plates. An applicant for a distinctive plate shall present to the issuing official documentation that he or she is either of the following:

a. A parent, stepparent, or legal guardian of a minor or an adult who is an individual with a disability as defined in Section 32-6-230.

b. An individual with a disability as defined in Section 32-6-230.

(2) Upon presentation of the required documentation, the applicant shall be issued the requested number of special access or disability access distinctive license plates upon the payment of the regular license fee, as provided by law.

(b) Any private agency, nursing home, church, or charitable institution that submits to the licensing authority proof satisfactory to the commissioner that it operates a motor vehicle for the primary purpose of transporting one or more individuals with disabilities may apply for the distinctive plates. Applicants shall pay the regular fees for license plates, as provided by law.

(c) Any government agency that applies for a license plate for a vehicle that it owns for the primary purpose of transporting individuals with disabilities shall be issued the requested number of license plates according to Section 40-12-250, with the plate displaying the Dynamic Accessibility Symbol embossed on the plate.

(d) The distinctive license plates shall be used only upon and for personally-owned, private, or government owned and operated passenger vehicles, including, but not limited to, vans, station wagons, buses, motorcycles, and pickup trucks, registered in the name of the individual or public or private agency, nursing home, church, or charitable institution making application therefor, and when issued to the applicant shall be used upon the vehicle for which issued in lieu of the standard license plates normally issued for the vehicle. This division shall not be construed to require an individual with a disability to display a distinctive special access or disability access license plate. It is specifically provided that this division shall be construed in pari materia with Section 32-6-231. The commissioner may adopt any rules necessary to carry out this division.

(e) The commissioner may require all individuals with long-term disabilities to be recertified by a licensed physician before special access parking or disability access parking license plates may be reissued.

(f) Notwithstanding any provision of this section, a motor vehicle may not be parked in an area reserved for individuals with disabilities to park unless the individual with a disability is in the vehicle.
Ala. Code § 40-14A-1 — Alabama Code / Title 40 / Chapter 14A / Section 40-14A-1
Section 40-14A-1 Definitions
Status: in_force

For purposes of this chapter, the following terms shall mean:

(a) ALABAMA S CORPORATION. An S corporation defined under Section 40-18-160.

(b) C CORPORATION. A corporation other than an Alabama S corporation.

(c) CODE. The Internal Revenue Code of 1986, as amended from time to time.

(d) CORPORATION. An entity, including a limited liability company electing to be taxed as a corporation for federal income tax purposes, through which business can be conducted while offering limited liability to the owners of the entity with respect to some or all of the obligations of the entity, other than a limited liability entity or a disregarded entity. The term “corporation” shall include but not be limited to the following: Corporations, professional corporations, joint stock companies, unincorporated professional associations, real estate investment trusts, limited liability companies electing to be taxed as corporations for federal income tax purposes, and all associations classified as corporations for federal income tax purposes. The term “corporation” shall not include any county, municipal corporation, political subdivision of the state, governmental corporation, instrumentality or agency thereof.

(e) DEPARTMENT. The Department of Revenue created by Chapter 2.

(f) DETERMINATION PERIOD. The taxpayer’s taxable year next preceding or, if different, the fiscal year next preceding the taxpayer’s current taxable year. If the constitutional amendment proposed by Act 99-600 is ratified by the qualified electors of the state and proclaimed by the Governor as provided in Sections 284 and 285 of the Constitution of Alabama 1901, then for all tax years beginning after December 31, 2000, the term “determination period” means the taxpayer’s taxable year next preceding the taxpayer’s current taxable year.

(g) DISREGARDED ENTITY. A limited liability company that is disregarded for purposes of federal income tax, or a qualified subchapter S subsidiary, as defined in 26 U.S.C. §1361.

(h) ELECTING FAMILY LIMITED LIABILITY ENTITY. A limited liability entity that meets the following requirements:

(1) Eighty percent or more of the profits and capital interests are directly or constructively owned by an individual and the members of the individual’s family, as defined in subdivision (4);

(2) Elects annually (on or before the due date, including extensions, of the return for the tax levied by this chapter) in a manner prescribed by the department to be taxed for the taxable year as a family limited liability entity; and

(3) Either: The Gross Receipts Test in a. or the Assets Test in b.

a. Gross Receipts Test. Ninety percent or more of the gross receipts of the entity for the taxable year consist of any combination of the following:

(i) Interest; (ii) dividends or other distributions or payments made with respect to stock or securities; (iii) rents, license fees, or other fees for the use of property where the entity does not render direct substantial services in connection with such use; (iv) receipts described in 26 U.S.C. §631(b) from the sale or leasing of timber or timberlands; (v) royalties; (vi) annuity payments; (vii) proceeds from the sale of an asset other than in the ordinary course of the entity’s trade or business; or

b. Assets Test. The aggregate adjusted basis of the following categories of assets constitutes at least 90 percent of the aggregate adjusted basis of all of the entity’s assets: (i) Cash or cash equivalents; (ii) stocks, bonds, debentures, notes, or other securities; (iii) timber or timberlands; (iv) annuities; (v) assets held principally for appreciation rather than production of income; (vi) mutual funds; (vii) assets not used directly in the active conduct of the entity’s trade or business of the entity; or (viii) royalty interests.

The Assets Test in b. shall be computed: Without regard to any increase or decrease in adjusted basis on account of an election under 26 U.S.C. §754; as of the first day of the taxable year; without including assets held primarily for sale to customers in the ordinary course of the entity’s trade or business in the numerator; and using the adjusted basis as determined for federal income tax purposes.

(4) For purposes of this subsection, “members of the individual’s family” shall include the individual’s spouse, grandparents, and the lineal descendents of the grandparents and their spouses. Whether interests are constructively owned shall be determined using the attribution rules set forth in 26 U.S.C. §318 as if the profits and capital interests of the family limited liability entity were stock and without regard to the fifty percent limitations contained in 26 U.S.C. §318(a)(2)(C) and 26 U.S.C. §318(a)(3)(C)).

(i) FEDERAL INCOME TAX. The income tax imposed by the Code, as amended from time to time.

(j) FISCAL YEAR. The annual period used by a taxpayer to determine its federal income tax, financial institution excise tax, or report its financial results.

(k) LIMITED LIABILITY ENTITY. Any entity, other than a corporation, organized under the laws of this or any other jurisdiction through which business may be conducted while offering limited liability to the owners of the entity with respect to some or all of the obligations of the entity and which is taxable under subchapter K of the Code, including, without limitation, limited liability companies, registered limited liability partnerships, and limited partnerships.

(l) RELATED PARTY. Any member of a controlled group of corporations as defined in 26 U.S.C. §1563, or a limited liability entity that would be a member of a controlled group if rules similar to those of 26 U.S.C. §1563 were applied to limited liability entities.

(m) TAXABLE INCOME. In the case of a C corporation, the amount of its federal taxable income. In the case of an Alabama S corporation, other than a qualified subchapter S subsidiary, the amount taken into account by its owners pursuant to 26 U.S.C. §1366. In the case of a limited liability entity, the amounts taken into account by its owners pursuant to 26 U.S.C. §702. In the case of a real estate investment trust, the real estate investment trust taxable income determined pursuant to 26 U.S.C. §857. In the case of a disregarded entity, the amount taken into account by its owner pursuant to 26 U.S.C. §1361 or §61. In each case, taxable income of the entity subject to tax shall mean its taxable income for the determination period. In each case, taxable income shall be apportioned and allocated to Alabama in accordance with Chapter 18 or in the case of a financial institution, Chapter 16, or in accordance with Title 27 relating to insurance companies.

(n) TAXABLE YEAR. The calendar year for which a tax levied by this chapter is being determined. For all tax years beginning after December 31, 2000, the term “taxable year” means the fiscal year used by the taxpayer to file returns required under the income tax levied by Chapter 18 or the financial institution excise tax levied by Chapter 16, or, in the case of an insurance company subject to the premium tax levied by Chapter 4A of Title 27, the calendar year.

(o) TAXPAYER. A corporation, limited liability entity, or disregarded entity, subject to a tax levied by this chapter.

(p) U.S.C. The United States Code, as amended from time to time.
Ala. Code § 40-3-7 — Alabama Code / Title 40 / Chapter 3 / Section 40-3-7
Section 40-3-7 Term of Service and Schedule of Compensation of Members
Status: in_force

The annual term of service and compensation of members of the several county boards of equalization shall be on a basis of total assessed value of all taxable property, using the year 1955 as the basis, to be determined as follows:

(1) In those counties in which the total assessed value of all taxable property exceeds six hundred million dollars ($600,000,000) according to the tax assessor’s abstract of assessments for the year, except in a county subject to subdivision (2), the members of the county boards of equalization shall serve on a full-time basis, and each associate member shall be paid at the rate of nineteen thousand four hundred twenty-five dollars ($19,425) per annum, and the chair shall be paid at the rate of twenty-one thousand ninety dollars ($21,090) per annum, payable in monthly installments.

(2)a. This subdivision shall apply to any county of this state which has a population of 600,000 or more according to the last or any subsequent federal census and in which the total assessed value of all taxable property exceeds six hundred million dollars ($600,000,000) according to the tax assessor’s abstract of assessments for the year.

b. In any county subject to this subdivision, the members of the county board of equalization shall serve on a full-time basis. Each associate member shall be paid at the rate of nineteen thousand four hundred twenty-five dollars ($19,425) per annum as provided by existing law, and shall be paid additional compensation in the amount of nine thousand dollars ($9,000) per annum from the Jefferson County Mapping and Reappraisal Fund, for a total compensation of twenty-eight thousand four hundred twenty-five dollars ($28,425). The chair’s total compensation shall be determined as provided for by the merit system law applying to the county, and the chair shall be subject to and entitled to the benefits of the law establishing the merit system. The chair’s total compensation shall be payable from the general funds of the county, and the chair shall promptly pay to the county any compensation he or she receives from the State of Alabama and from the largest municipality of the county for serving as chair. In addition to the salary provided for the chair under the merit system law, the county shall make for and on the chair’s account an employer’s matching payment to the county pension system fund, if the chair is or becomes a member of the county pension system.

(3) In those counties in which the total assessed value of all taxable property exceeds four hundred million dollars ($400,000,000) and does not exceed six hundred million dollars ($600,000,000) according to the tax assessor’s abstract of assessments for the year, the members of the county board of equalization shall serve on a full-time basis, and each associate member shall be paid at the rate of eight thousand seven hundred dollars ($8,700) per annum, and the chair shall be paid at the rate of nine thousand two hundred dollars ($9,200) per annum, payable in monthly installments.

(4) In those counties in which the total assessed value of all taxable property is not less than eighty million dollars ($80,000,000) and does not exceed four hundred million dollars ($400,000,000) according to the tax assessor’s abstract of assessments for the year, the members of the county board of equalization shall serve for not less than six months, the exact working period to be fixed or approved by the Department of Revenue, and each member shall be paid at the rate of two hundred fifty dollars ($250) per month; and the board shall be allowed annual traveling expenses to be approved by the Department of Revenue not to exceed the sum of two hundred fifty dollars ($250) for any tax year.

(5) In those counties in which the total assessed value of all taxable property is not less than thirty million dollars ($30,000,000) and does not exceed eighty million dollars ($80,000,000) according to the tax assessor’s abstract of assessments for the year, the members of the county board of equalization shall serve for not more than 150 working days, the exact working period to be fixed or approved by the Department of Revenue, and each member shall be paid at the rate of one hundred dollars ($100) per diem; and the board shall be allowed mileage at the same rate as that paid to state employees, for official business, payable in the same manner and from the same source as expense allowances; provided however, the total allowance for such mileage shall not exceed the sum of one thousand dollars ($1,000) per annum.

(6) In those counties in which the total assessed value of all taxable property is not less than twenty-five million dollars ($25,000,000) and does not exceed thirty million dollars ($30,000,000), according to the tax assessor’s abstract of assessments for the year, the members of the county board of equalization shall serve for not more than 80 working days, the exact working period to be fixed or approved by the Department of Revenue, and shall be paid at the rate of one hundred dollars ($100) each per diem, payable in monthly installments; and the board shall be allowed mileage at the same rate as that paid to state employees, for official business, payable in the same manner and from the same source as expense allowances; provided however, the total allowance for such mileage shall not exceed the sum of one thousand dollars ($1,000) per annum.

(7) In those counties in which the total assessed value of all taxable property does not exceed twenty-five million dollars ($25,000,000) according to the tax assessor’s abstract of assessments for the year, the members of the county board of equalization shall serve for not more than 80 working days, the exact working period to be fixed or approved by the Department of Revenue, and each member shall be paid at the rate of one hundred dollars ($100) per diem, payable in monthly installments. The board shall be allowed mileage at the same rate as that paid to state employees, for official business, payable in the same manner and from the same source as expense allowances; provided however, the total allowance for such mileage shall not exceed the sum of one thousand dollars ($1,000) per annum.
Ala. Code § 40-5-15 — Alabama Code / Title 40 / Chapter 5 / Section 40-5-15
Section 40-5-15 Levy and Sale of Personal Property - Application and Disposition of Proceeds
Status: in_force

(a) The proceeds arising from a sale for taxes under this chapter shall be applied to the payment of the expenses of the sale and of the taxes, interest, and fees due from the taxpayer, and any balance remaining shall be paid to the owner of the property. If the owner of the property is not present on the day of the sale to receive the remaining balance, the tax collecting official shall maintain the funds for 60 days during which time the owner may apply for the remaining balance. If any remaining balance is not collected or claimed within 60 days after the sale by the person entitled to receive the remaining balance, the tax collecting official shall deposit the excess money with the county treasurer, or another officer entrusted with the county funds, to the credit of the county general fund. The county treasurer shall make record of the deposit on his or her books, and the excess money shall thereafter be treated as a part of the county general fund.

(b) If any remaining balance is not collected or claimed within 60 days after the sale by the person entitled to receive the remaining balance, the county treasurer shall transfer the excess money to the credit of the general fund of the county and make record of the transfer on his or her books, and the excess money shall thereafter be treated as a part of the general fund of the county.
Ala. Code § 40-12-410 — Alabama Code / Title 40 / Chapter 12 / Section 40-12-410
Section 40-12-410 Definitions
Status: in_force

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

(1) AUTOMOTIVE DISMANTLER AND PARTS RECYCLER. A person, firm, or corporation engaged in the business of purchasing and dismantling, disassembling or repairing, wrecked, abandoned, or repairable motor vehicles, and selling the usable parts thereof, or selling such wrecked, abandoned, or repairable motor vehicles as a unit at wholesale, or selling the hulk of the vehicle after the salvageable parts have been removed. For the purposes of this article, a person, firm, or corporation shall be presumed to be engaging in the business of an automotive dismantler and parts recycler if such person, firm, or corporation shall possess 10 or more inoperable motor vehicles for more than 30 days, except where such inoperable motor vehicles are being held by a licensed junk dealer or scrap processor for the purpose of recycling scrap metal or are being held by a licensed repair business awaiting repairs, nor shall this term include any person, firm, or corporation which repairs, reconstructs, or reconditions its own motor vehicles for its own use, nor shall it include any person, firm, or corporation disposing of a motor vehicle acquired for its own use.

(2) MOTOR VEHICLE. Every automobile, motorcycle, mobile trailer, semitrailer, truck, truck tractor, trailer, and other device which is self-propelled or drawn, in, upon, or by which any person or property is or may be transported or drawn upon a public highway, except such as is moved by animal power or used exclusively upon stationary rails or tracks.

(3) PLACE OF BUSINESS. The place owned or leased and regularly occupied by a person, firm, or corporation licensed under the provisions of this article for the principal purpose of engaging in the business of an automotive dismantler and parts recycler, where the products for sale are displayed and offered for sale and where the books and records required for the conduct of the business are maintained and kept.

(4) SALVAGE POOL or SALVAGE DISPOSAL SALE. A scheduled sale at auction or by private bid of wrecked or repairable motor vehicles by insurance underwriters or dealers, either at retail or wholesale.
Ala. Code § 40-15B-3 — Alabama Code / Title 40 / Chapter 15B / Section 40-15B-3
Section 40-15B-3 Apportionment by Will or Other Dispositive Instrument
Status: in_force

(a) Except as otherwise provided in subsection (c), the following rules apply:

(1) To the extent that a provision of a decedent’s will expressly and unambiguously directs the apportionment of an estate tax, the tax must be apportioned accordingly.

(2) Any portion of an estate tax not apportioned pursuant to paragraph (1) must be apportioned in accordance with any provision of a revocable trust of which the decedent was the settlor which expressly and unambiguously directs the apportionment of an estate tax. If conflicting apportionment provisions appear in two or more revocable trust instruments, the provision in the most recently dated instrument prevails. For purposes of this paragraph:

(A) a trust is revocable if it was revocable immediately after the trust instrument was executed, even if the trust subsequently becomes irrevocable; and

(B) the date of an amendment to a revocable trust instrument is the date of the amended instrument only if the amendment contains an apportionment provision.

(3) If any portion of an estate tax is not apportioned pursuant to paragraph (1) or (2), and a provision in any other dispositive instrument expressly and unambiguously directs that any interest in the property disposed of by the instrument is or is not to be applied to the payment of the estate tax attributable to the interest disposed of by the instrument, the provision controls the apportionment of the tax to that interest.

(b) Subject to subsection (c), and unless the decedent expressly and unambiguously directs the contrary, the following rules apply:

(1) If an apportionment provision directs that a person receiving an interest in property under an instrument is to be exonerated from the responsibility to pay an estate tax that would otherwise be apportioned to the interest, the tax attributable to the exonerated interest must be apportioned ratably among the other persons receiving interests in the apportionable estate that are not exonerated from apportionment of the tax.

(A) Unless the decedent expressly and unambiguously directs to the contrary, a person receiving objects of personal use or ornament, including, but not limited to, wearing apparel, jewelry, books, pictures, art objects, sports equipment, hobby equipment, collections, automobiles, watercrafts, airplanes, household furniture and furnishings, by specific gifts or specific bequests pursuant to the provisions of a will or a revocable trust or by right of survivorship, is exonerated under this paragraph, up to a maximum of $100,000 of the interest received by the person, from the responsibility to pay the estate tax that would otherwise be apportioned with respect to the interests. All interests received by the person in property in excess of $100,000 shall not be exonerated under this subparagraph.

(B) Unless the decedent expressly and unambiguously directs to the contrary, a person receiving gifts or bequests of specific sums of money pursuant to the provisions of a will or a revocable trust that do not in the aggregate exceed $25,000 is exonerated under this paragraph from the responsibility to pay the estate tax that would otherwise be apportioned to the gifts or bequests. If the aggregate amount of the gifts or bequests to a person exceeds $25,000, none of the gifts or bequests to the person shall be exonerated under this subparagraph.

(2) If an apportionment provision directs that an estate tax is to be apportioned to an interest in property a portion of which qualifies for a marital or charitable deduction, the estate tax must first be apportioned ratably among the holders of the portion that does not qualify for a marital or charitable deduction and then apportioned ratably among the holders of the deductible portion to the extent that the value of the nondeductible portion is insufficient.

(3) Except as otherwise provided in paragraph (4), if an apportionment provision directs that an estate tax be apportioned to property in which one or more time-limited interests exist, other than interests in specified property under Section 40-15B-7, the tax must be apportioned to the principal of that property, regardless of the deductibility of some of the interests in that property.

(4) If an apportionment provision directs that an estate tax is to be apportioned to the holders of interests in property in which one or more time-limited interests exist and a charity has an interest that otherwise qualifies for an estate tax charitable deduction, the tax must first be apportioned, to the extent feasible, to interests in property that have not been distributed to the persons entitled to receive the interests.

(c) A provision that apportions an estate tax is ineffective to the extent that it increases the tax apportioned to a person having an interest in the gross estate over which the decedent had no power to transfer immediately before the decedent executed the instrument in which the apportionment direction was made. For purposes of this subsection, a testamentary power of appointment is a power to transfer the property that is subject to the power.
Ala. Code § 40-17-330 — Alabama Code / Title 40 / Chapter 17 / Section 40-17-330
Section 40-17-330 Refund Petitions and Claims
Status: in_force

(a) Any person entitled to a refund pursuant to Section 40-17-329 within two years of the date that the motor fuel was purchased shall present to the department a petition accompanied by the original or duplicate original sales slip, invoice, or any other documentation approved by the department showing the gallons of motor fuel purchased and the taxes paid. The petition shall be in a format prescribed by the commissioner, shall be accompanied by supporting records, and sworn to by the applicant under the penalty of perjury.

(b) The licensed distributor filing a refund claim pursuant to subsection (b) of Section 40-17-329 shall be eligible for an administrative allowance of two cents ($.02) on each gallon of gasoline and diesel fuel covered by the claim.

(c) The right to receive any refund under this section is not assignable and any assignment thereof is void and of no effect.

(d) Any applicant for a refund who willfully files an inaccurate petition or false claim for a refund shall be subject to a penalty of 100 percent of the refund claimed, along with interest assessed according to the provisions of Section 40-1-44.

(e) The department may make any investigation or audit any records considered necessary before refunding to a person the tax levied by Section 40-17-325.

(f) Persons filing refund petitions in accordance with subsection (e) of Section 40-17-329 shall accurately maintain adequate records as required under regulations promulgated by the department in accordance with the provisions of Chapter 22 of Title 41.

(g) Whenever it is determined to the satisfaction of the department that any person is entitled to a refund for taxes paid pursuant to this article, the commissioner shall certify the amount of the refund.
Ala. Code § 40-27-2 — Alabama Code / Title 40 / Chapter 27 / Section 40-27-2
Section 40-27-2 State Representative on Multistate Tax Commission
Status: in_force

The Commissioner of Revenue, State of Alabama, shall represent this state on the Multistate Tax Commission.
Ala. Code § 40-13-58 — Alabama Code / Title 40 / Chapter 13 / Section 40-13-58
Section 40-13-58 Disposition of Funds
Status: in_force

(a) All revenues collected from the tax levied pursuant to this article, less an amount to cover the expenses of administration and collection and one-half of all interest and penalties collected, as provided in subsection (b) of Section 40-13-57, shall be remitted quarterly to the governing body of the county from which the severed material was severed within 60 days following the end of a calendar quarter along with a report prepared by the department detailing how the amount remitted was determined. Notwithstanding the above, the aggregate amount retained by the department to defray the expenses described herein shall not exceed 1.5 percent of the total revenues collected during such calendar quarter and shall be credited to its current service revenue.

(b) The revenues remitted to a county as provided in subsection (a) shall be deposited into a fund held and dispensed by the county commission and designated as the severed material severance tax fund. At least 75 percent of such funds shall be allocated and utilized by the county for the construction, maintenance, and repair of the county’s road system or, if provided by local legislation, for a local economic development authority, public transit, construction and maintenance of county roads and bridges, or the reclamation of lands where natural materials have been severed. Notwithstanding the foregoing, revenues distributed to Franklin County as provided in subsection (a) shall be allocated and utilized exclusively for economic development. Twenty-five percent of the funds distributed to a county as a result of the severance of materials from within the corporate limits of a municipality in the county shall be expended by the county on county roads or other projects authorized by this article within the corporate limits of that municipality.

(c) Revenues collected by the tax imposed by this article shall be remitted back to the county from which the severed material was originally produced based on total tons severed in such county subject to the severance tax multiplied by the rate of tax, less sums due the department, as provided in subsection (a), based on forms submitted to the department from the operator or producer.

(d) Any adjustment of taxes, interest, or penalties which is necessary to adjust any error in the calculation, collection, or disbursement may be made at a subsequent collection or disbursement.
Ala. Code § 40-21-64 — Alabama Code / Title 40 / Chapter 21 / Section 40-21-64
Section 40-21-64 Counties Not to Levy Privilege or License Taxes
Status: in_force

No county shall levy a privilege or license tax on any business or occupation on which a privilege or license tax is levied by this article or on any telephone or telegraph utility business.
Ala. Code § 40-9F-31 — Alabama Code / Title 40 / Chapter 9F / Section 40-9F-31
Section 40-9F-31 Definitions
Status: in_force

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

(1) CERTIFIED HISTORIC STRUCTURE. A property located in this state which is at least 60 years of age, unless the structure is a historic structure located within the boundaries of a National Monument or Park as declared by the United States Congress or the President of the United States, in which case the federal age provisions shall apply, and is certified by the Alabama Historical Commission as being individually listed in the National Register of Historic Places, eligible for listing in the National Register of Historic Places, or certified by the commission as contributing to the historic significance of a Registered Historic District. For applications submitted after June 1, 2023, a property must be 75 years of age.

(2) CERTIFIED REHABILITATION. Repairs or alterations to a certified historic structure that is certified by the commission as meeting the U.S. Secretary of the Interior’s Standards for Rehabilitation which meet the requirements of 26 U.S.C. § 47 .

(3) COMMISSION. The Alabama Historical Commission or its successor.

(4) COMMITTEE. The Historic Tax Credit Evaluating Committee established by this article.

(5) DEPARTMENT. The Alabama Department of Revenue or its successor.

(6) DISQUALIFYING USE. Any use of a certified historic structure that is occupied by an owner and used exclusively as a primary or secondary residence.

(7) OWNER. Any taxpayer filing a State of Alabama income tax return or any entity that is exempt from federal income taxation pursuant to 26 U.S.C. § 501 , that owns title to a qualified structure or owns a leasehold interest in a qualified structure for a term of not less than 39 years. An owner as defined herein shall not be considered a private user as defined in Section 40-9A-1.

(8) QUALIFIED REHABILITATION EXPENDITURES. Any expenditure as defined under 26 U.S.C. § 47 , as amended, and the related regulations thereunder, and other reasonable expenses and costs expended in the rehabilitation of a qualified structure. Qualified rehabilitation expenditures do not include the cost of acquisition of the qualified structure, the personal labor by the owner, or any cost associated with the rehabilitation of an outbuilding of the qualified structure, unless the outbuilding is certified by the commission to contribute to the historical significance of the qualified structure.

(9) QUALIFIED STRUCTURE. Certified historic structures that are certified by the commission as meeting the requirements contained in 26 U.S.C. § 47 .

(10) REGISTERED HISTORIC DISTRICT. Any district listed in the National Register of Historic Places and any district that is either of the following:

a. Designated under Alabama or local law as containing criteria that substantially achieves the purpose of preserving and rehabilitating buildings of historic significance to the district.

b. Certified by the U.S. Secretary of the Interior as meeting substantially all of the requirements for the listing of districts in the National Register of Historic Places.

(11) REHABILITATION PLAN. Construction plans and specifications for the proposed rehabilitation of a qualified structure in sufficient detail to enable the commission to evaluate compliance with the standards developed under this article.

(12) SUBSTANTIAL REHABILITATION. Rehabilitation of a qualified structure for which the qualified rehabilitation expenditures exceed 50 percent of the owner’s original purchase price of the qualified structure or twenty-five thousand dollars ($25,000), whichever is greater.
Ala. Code § 40-18-382 — Alabama Code / Title 40 / Chapter 18 / Section 40-18-382
Section 40-18-382 Continuation or Reinstatement of Incentives
Status: in_force

The incentives authorized by this article shall not be available for qualifying projects for which project agreements have not been executed on or prior to July 31, 2028, unless the Legislature enacts legislation to continue or reinstate the incentives for new projects after that date. No action or inaction on the part of the Legislature shall reduce or suspend any incentive awarded pursuant to this article in any past or future calendar year with respect to qualifying projects for which project agreements have been executed on or prior to July 31, 2028, it being the sole intention of this section that failure of the Legislature to enact legislation continuing the incentives authorized by this article for periods after July 31, 2028, shall affect only the availability of the incentives to qualifying projects for which project agreements have not been executed on or prior to July 31, 2028, and shall not affect qualifying projects for which project agreements have been executed on or prior to July 31, 2028.
Ala. Code § 40-23-202 — Alabama Code / Title 40 / Chapter 23 / Section 40-23-202
Section 40-23-202 Duties
Status: in_force

The duties of the commission shall include identification and development of each of the following as necessary for compliance with the Streamlined Sales and Use Tax Agreement:

(1) The development of a system for single entity administration of state and local tax collection and distribution.

(2) The development of a system designed to provide proper notice of changes in state or local sales and use taxes or rates to taxpayers and the single entity administrator.

(3) The development of a system designed to provide proper implementation of changes in state or local sales and use taxes or rates.

(4) The development of a system providing for taxpayer audits by persons or entities other than the single entity administrator as authorized by the agreement.

(5) The development of a database of all state and local sales and use tax rates.

(6) Any other systems, programs, or policies the commission determines are required for compliance with the agreement.
Ala. Code § 40-18-535 — Alabama Code / Title 40 / Chapter 18 / Section 40-18-535
Section 40-18-535 Timing; Reporting Requirements; Rulemaking Authority
Status: in_force

(a) The tax credit created pursuant to this article may only be claimed with respect to taxable years beginning on or after January 1, 2025. The tax credit provided in this article shall be subject to the reporting requirements of Section 40-1-50.

(b) The department and the Alabama Department of Insurance may adopt rules for the administration of this article.
Ala. Code § 40-17-73 — Alabama Code / Title 40 / Chapter 17 / Section 40-17-73
Section 40-17-73 Disposition of 55 Percent of Net Tax Proceeds
Status: reserved

Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012.
Ala. Code § 40-17-383 — Alabama Code / Title 40 / Chapter 17 / Section 40-17-383
Section 40-17-383 Local Motor Fuel Tax Advisory Committee
Status: in_force

(a)(1) To ensure that local taxing jurisdictions have meaningful input into the development and operation of the system, a Local Motor Fuel Tax Advisory Committee is established to review the design and operation of the system and to make recommendations regarding system requirements and functionality to the Commissioner of Revenue.

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

a. Three representatives of county government, appointed by the Association of County Commissions of Alabama.

b. Three representatives of municipal government, appointed by the Alabama League of Municipalities.

c. Three representatives of the retail community, appointed by the Petroleum and Convenience Marketers of Alabama.

d. The Commissioner of Revenue or his or her designee.

e. One representative of a county and one representative of a municipality that levies a motor fuel tax appointed by the Speaker of the House of Representatives who shall be nonvoting members.

f. One representative of the business community appointed by the President Pro Tempore of the Senate who shall be a nonvoting member.

(3) The designating and appointing authorities shall coordinate their designations and appointments to assure the advisory committee is inclusive and reflects the racial, gender, geographic, urban, rural, and economic diversity of the state.

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

(b) The committee shall meet with the Commissioner of Revenue and with other employees of the department as the commissioner deems appropriate. The initial meeting shall be at a time and place to be determined by the commissioner and shall be held not later than September 30, 2018. At the initial meeting, the committee shall organize itself and shall determine the timing and frequency of subsequent meetings.

(c) The role of the committee shall be limited to providing input and recommendations on the development and functionality of the system related to the filing of motor fuel tax returns calculated on a per gallon basis and remittance of payments using the system. The committee shall not review the department’s administration of state taxes, state-administered local taxes, or any other department matter beyond the system.

(d) If the commissioner fails to act on recommendations made by the committee regarding the system, the committee, by majority vote, may appeal to the Legislative Council for a determination on whether the committee’s recommendations shall be implemented. The determination of the Legislative Council shall be final.
Ala. Code § 40-20-7 — Alabama Code / Title 40 / Chapter 20 / Section 40-20-7
Section 40-20-7 Deduction of Appropriation for Expenses of Department
Status: in_force

Such amount of money as shall be appropriated for each fiscal year by the Legislature to the Department of Revenue with which to pay the salaries, the cost of operation and the management of the said department shall be deducted, as a first charge thereon, from the taxes collected under and pursuant to this article; provided, that the expenditure of said sum so appropriated shall be budgeted and allotted pursuant to Article 4 of Chapter 4 of Title 41, and limited to the amount appropriated to defray the expenses of operating said department for each fiscal year. The net remainder shall remain in the State Treasury for distribution as hereinafter provided.
Ala. Code § 40-2-45 — Alabama Code / Title 40 / Chapter 2 / Section 40-2-45
Section 40-2-45 Alabama Ad Valorem Advisory Committee
Status: in_force

(a) For purposes of this section, a local official eligible for service on the committee is an elected or appointed official charged with the assessing or collecting, or both, of ad valorem taxes and other fees on real and personal property at the county level.

(b)(1) To ensure consistent and purposeful communication between the Commissioner of the Alabama Department of Revenue and local officials on matters pertaining to the assessment and collection of ad valorem taxes and other fees on real and personal property, the Alabama Ad Valorem Advisory Committee is established. The committee shall consist of all of the following:

a. One local official from each of the congressional districts appointed by the commissioner from a list of three recommendations per district submitted by the Association of Alabama Tax Administrators.

b. The presiding president and vice president of the Association of Alabama Tax Administrators.

c. Two local officials appointed by the commissioner.

d. Two taxpayers appointed by the commissioner who have paid taxes in the State of Alabama for at least five years and have paid all tax liabilities.

(2) If the Association of Alabama Tax Administrators fails to timely submit a list of recommendations for appointment to the committee, the commissioner may appoint a local official from that respective congressional district.

(3) If a vacancy on the committee occurs, the commissioner shall fill the vacancy from the list of three recommendations submitted by the Association of Alabama Tax Administrators or request that a new list of three recommendations be provided by the association.

(4) The commissioner and the Association of Alabama Tax Administrators shall assure that the recommendations and appointments reflect the racial, gender, geographic, urban, rural, and economic diversity of the state.

(c) The members of the committee shall serve one-year terms and are eligible for reappointment if recommended by the Association of Alabama Tax Administrators. The initial appointment recommendations shall be made no later than August 1, 2023, and each August 1 thereafter. The commissioner shall appoint the members of the committee no later than September 1 of each year.

(d) Committee members shall receive no compensation or reimbursement of expenses from the state for serving on the committee. The local officials may be reimbursed for travel as provided by law for their official duties.

(e) The committee shall hold its first meeting no later than October 1, 2023. The commissioner shall set the date, time, and location of the first meeting. The advisory committee may elect a chair and vice chair and shall determine the timing and frequency of subsequent meetings. The advisory committee shall meet no less than four times per year.

(f) The committee shall meet with the commissioner or his or her designee and other employees of the Department of Revenue as the commissioner deems appropriate. The commissioner shall present specific questions, issues, policy considerations, or other matters deemed appropriate to the committee for input, review, and possible recommendation. Likewise, the committee may present additional questions, issues, policy considerations, or other matters for input, review, and possible recommendation. The committee shall make no review or recommendation pertaining to any other department matter.

(g) Formal recommendations from the committee shall be made to the commissioner by affirmative vote of a majority of the membership. The commissioner shall respond to the recommendations as he or she deems appropriate, including a written response to the committee, or the appointment of additional committees or work groups composed of employees of the Department of Revenue and local officials.
Ala. Code § 40-9-18 — Alabama Code / Title 40 / Chapter 9 / Section 40-9-18
Section 40-9-18 Property of Corporation Organized for Purpose of Aiding Retired Teachers, Etc
Status: in_force

(a) There shall be exempted from any and all state, county and municipal taxes, licenses, fees and charges of any nature whatsoever on all real and personal property of any nonprofit membership corporation:

(1) Which is organized under Alabama law as a benevolent society for the purpose of aiding and benefiting retired teachers and supervisory staff personnel of any one or more public school systems in the state,

(2) Which is organized for other than pecuniary gain and not for individual profit, and

(3) When such real or personal property is used by such corporation for the occupancy of its members and for professional or social meetings and functions sponsored by such corporation or its members.

(b) The clause “for other than pecuniary gain and not for individual profit,” as used in the preceding subsection, shall not include any fee, admission, service charge or dues assessed, charged or collected by any such corporation from any person or persons for any service rendered by such corporation, or for the use or occupancy of any of the real or personal property of such corporation.
Ala. Code § 40-18-28 — Alabama Code / Title 40 / Chapter 18 / Section 40-18-28
Section 40-18-28 Returns of Subchapter K Entities and Single Member Limited Liability Companies
Status: in_force

Every subchapter K entity, and every single member limited liability company, shall make a return to the Department of Revenue for each taxable year, stating specifically the items of its gross income and the deductions allowed by this chapter, and shall include in the return the names and addresses of the partners or members and the amount of the distributive share of each partner or member. The return must be subscribed by the person who makes it and must contain a printed declaration that it is made under the penalties of perjury. A person who willfully makes and subscribes a return which he or she does not believe to be true and correct as to every material particular shall be guilty of perjury and upon conviction shall be punished as prescribed in Section 40-18-27.
Ala. Code § 40-23-2.1 — Alabama Code / Title 40 / Chapter 23 / Section 40-23-2.1
Section 40-23-2.1 Only One Municipal or County Sales, Etc., Tax Collected on Same Sale; Payment to Improper Locality
Status: in_force

(a) If a sales tax, gross receipts tax in the nature of a sales tax, as defined in Section 40-2A-3(8), use tax, or rental tax levied by or on behalf of an Alabama municipality is paid under a requirement of law, the property which is the subject of such tax, when imported for use, storage, or consumption into another Alabama municipality, is not subject to the sales tax, use tax, or rental tax regardless of rate, which is required by the second municipality under any municipal ordinance or any act of the Legislature. The collecting agency shall require such proof of payment of tax to another municipality as is deemed necessary and proper.

(b) If a sales tax, gross receipts tax in the nature of a sales tax, use tax, or rental tax levied by or on behalf of an Alabama county is paid under a requirement of law, the property which is the subject of such tax, when imported for use, storage, or consumption into another Alabama county, is not subject to the sales, use, or rental tax, regardless of rate, which is required by the second county under any county ordinance, resolution, or any act of the Legislature. The collecting agency shall require such proof of payment of the tax to another Alabama county as is deemed necessary and proper.

(c) This section applies to all municipalities in Alabama levying or administering a sales tax, gross receipts tax in the nature of a sales tax, use tax, or rental tax and all counties in Alabama levying or administering a sales tax, gross receipts tax in the nature of a sales tax, use tax, or rental tax. It is the intent of this section that only one municipal sales, use, rental, or gross receipts tax in the nature of a sales tax, and only one county sales, use, rental, or gross receipts tax in the nature of a sales tax be collected or paid on the same sale or rental transaction. To that end, if a sales tax, gross receipts tax in the nature of a sales tax, use tax, or rental tax owed to one municipality or county, hereinafter referred to as the “proper locality,” is erroneously paid to a different municipality or county in good faith, based on a reasonable interpretation of the enabling ordinance, resolution, or act levying or authorizing the tax, but not under a requirement of law, the municipality or county receiving the erroneous payment shall refund the overpaid tax, without interest, to the taxpayer within 60 days of the taxpayer’s compliance with the applicable refund procedures. In order to avoid the accrual of interest and any otherwise applicable penalties on the tax due the proper locality, the taxpayer making the erroneous payment must comply with the applicable refund procedures within 60 days of receiving notice from a county, municipality, or its agent of the erroneous payment. If the taxpayer complies with the refund procedure in a timely manner, the proper locality shall not assess or attempt to assess the tax, or any related interest or otherwise applicable penalty thereon, and no interest or penalty thereon shall accrue, until the date of receipt of the overpayment by the taxpayer or the taxpayer’s agent. However, the taxpayer’s failure to comply with the refund procedures within the requisite 60-day period shall cause interest and any applicable penalties to accrue on the tax to which the proper locality is entitled from the sixty-first day and until such time as the tax is paid. The taxpayer shall remit the disputed tax to the proper localities within 15 days after receipt. Provided, that if the applicable rate of sales tax or gross receipts tax in the nature of a sales tax imposed by the municipality or county receiving an erroneous payment of the sales or gross receipts tax exceeds the rate of sales or gross receipts tax imposed by the proper locality under a requirement of law, the municipality or county that erroneously received the tax shall not be obligated to refund the difference unless the taxpayer properly files the applicable petition for refund.
Ala. Code § 40-9G-2 — Alabama Code / Title 40 / Chapter 9G / Section 40-9G-2
Section 40-9G-2 Incentives for Qualifying Projects; Filings; Audits; Promulgation of Regulations
Status: in_force

(a) For any qualifying project, an abatement may be allowed for ad valorem taxes and construction related transaction taxes.

(1) The abatement of construction related transaction taxes shall be subject to and shall follow the procedures, provisions, limitations, and definitions of Chapter 9B, except that capitalized repairs, rebuilds, maintenance and replacement equipment shall qualify for abatements.

(2) The abatement of ad valorem taxes shall be subject to and shall follow the procedures, provisions, limitations, and definitions of Chapter 9B, except as follows:

a. The amount of the ad valorem tax abatement shall be equal to the ad valorem taxes owed, minus the ad valorem taxes owed from the tax year immediately before the qualifying project was placed in service;

b. As to any ad valorem tax abatement, capitalized repairs, rebuilds, maintenance and replacement equipment shall qualify for abatements; and

c. Regardless of the length of the abatement, county noneducational taxes may be abated only with the consent by resolution of the governing body of the county, municipal noneducational taxes may be abated only with the consent by resolution of the governing body of the municipality, and state ad valorem taxes may be abated only with the consent of the Governor. The governing body of a county and a municipality may separately authorize one or more public industrial authorities to provide by resolution for such consent on its behalf.

(b) For any qualifying project, a refund of utility taxes may be allowed for up to a ten-year period. The refund shall be calculated and paid annually, as follows:

(1) The amount of the refund shall be equal to the utility taxes paid, minus the utility taxes paid on average during the three tax years immediately before the qualifying project was placed in service.

(2) For each year of the incentive period for the utility tax refund, the incentivized company shall submit to the Department of Commerce a certification as to the utility taxes paid during the prior year. Following such examination as it deems necessary, the Department of Commerce may certify the information and deliver same to the Department of Revenue. Thereafter, the Department of Revenue shall calculate the correct refund and issue it directly to the company.

The Department of Finance shall promulgate regulations to ensure that the refund in no case would reduce the distribution for the Alabama Special Mental Health Trust Fund.

An incentivized company may assign and convey a utility tax refund to another entity if substantially all of the assets of the incentivized company are assigned and conveyed in the same transaction. Proof of such transfer shall be submitted to the Departments of Commerce and Revenue.

(c) For any qualifying project, AIDT training for new or current employees to operate new and replacement equipment may be provided.

(d) In order to receive the incentives described in subsections (b) or (c), the following shall occur:

(1) For any company that proposes a qualifying project, the Secretary of Commerce shall make the following findings:

a. That the project is in fact a qualifying project;

b. That the company or any related company has not defaulted on a project agreement or similar agreement, or any economic incentive agreement at any time during the last 10 years; and

c. That the qualifying project will promote the continued and sustained operation of the company’s business operations in Alabama.

(2) Upon making affirmative findings on the criteria set forth in subdivision (1), the Secretary of Commerce shall recommend to the Governor that the company and qualifying project be approved for one or more of the incentives described in subsections (b) and (c). The name of the company and information collected about it and the qualifying project by the Secretary shall be forwarded to the Governor.

(3) After reviewing the information provided by the Secretary of Commerce, the Governor shall also determine whether the company and the qualifying project meet the criteria set forth in subdivision (1). If the Governor makes such a finding, the company and qualifying project may claim the incentives provided in subsections (b) and (c).

(e) All filings made by a private party with any department of the state government shall be made using forms promulgated by such department. Any such filing shall be treated as a tax return, subject to penalties imposed by the Department of Revenue.

(f) Nothing in this chapter shall be construed to limit the powers otherwise existing for the Department of Revenue to audit and assess a company. Nothing in this chapter shall be construed to limit the applicability of Chapter 9B to a private user, as such term is used in Chapter 9B.

(g) Nothing in this chapter shall be construed to make available to any company any right to the benefits conferred by this chapter absent strict compliance with this chapter. No cause of action shall exist for the denial of any benefit under this chapter.

(h) The Departments of Commerce and Revenue shall promulgate regulations to implement and administer the provisions of this chapter.
Ala. Code § 40-12-66 — Alabama Code / Title 40 / Chapter 12 / Section 40-12-66
Section 40-12-66 Bowling Alleys
Status: in_force

Bowling alleys or tenpin alleys for the use of which money or other compensation is charged shall pay a license tax of $10 for each alley.
Ala. Code § 40-10-81 — Alabama Code / Title 40 / Chapter 10 / Section 40-10-81
Section 40-10-81 Books and Records as Prima Facie Evidence
Status: in_force

Unless otherwise provided, on the trial of any issue involving the sale of real estate for taxes, or the redemption thereof, the books and records belonging to the office of the judge of probate, tax collector or tax assessor and required by law to be kept or certified copies therefrom shall be prima facie evidence of the facts stated therein.
Ala. Code § 40-17-172 — Alabama Code / Title 40 / Chapter 17 / Section 40-17-172
Section 40-17-172 Disposition of Tax
Status: in_force

Such amount of money as shall be appropriated for each fiscal year by the Legislature to the Department of Revenue with which to pay the salaries, the cost of operation and the management of the said department shall be deducted, as a first charge thereon, from the taxes collected under and pursuant to Section 40-17-171; provided, that the expenditure of said sum so appropriated shall be budgeted and allotted pursuant to Article 4 of Chapter 4 of Title 41, and limited only to the amount appropriated with which to defray the expenses of operating said department for each fiscal year. The balance of the tax collected under and pursuant to Section 40-17-171 shall remain in the State Treasury to the credit of the General Fund.
Ala. Code § 40-23-101 — Alabama Code / Title 40 / Chapter 23 / Section 40-23-101
Section 40-23-101 Sales Tax Levied on Automotive Vehicles, Motorboats, Truck Trailers, Manufactured Homes, Etc.; Additional Receipts and Taxes Collected
Status: in_force

(a) There is hereby levied and shall be collected as herein provided a sales tax upon every person, firm, or corporation purchasing within this state, other than at wholesale, any automotive vehicle, motorboat, truck trailer, trailer, semitrailer, or travel trailer required to be registered or licensed with the judge of probate of any county in this state from any person, firm or corporation that is not a licensed dealer engaged in selling automotive vehicles, motorboats, truck trailers, trailers, semitrailers, or travel trailers in an amount equal to two percent of the purchase price.

(b) Commencing October 1, 1989, there is hereby levied and shall be collected, as provided for under the provisions of subsection (e) of Section 40-23-104, a sales tax in the amount equal to two percent of the purchase price on the sale of any manufactured home as defined in subsection (n) of Section 40-12-255, purchased other than at wholesale in this state from any person, firm, or corporation which is not a licensed dealer engaged in selling manufactured homes.

(c) In addition to the two percent state sales tax, there shall also be collected any applicable municipal gross receipts or sales taxes and county sales taxes on the vehicles listed in subsection (a) of this section authorized by general or local law for the local taxing jurisdiction in which the purchaser resides or, if a business, the business location. Penalties for falsifying or misrepresenting the correct taxing jurisdictions shall be as provided in subsection (b) of Section 40-29-115.
Ala. Code § 40-18-24.1 — Alabama Code / Title 40 / Chapter 18 / Section 40-18-24.1
Section 40-18-24.1 Composite Return and Payment by Nonresident Owner of Subchapter K Entity
Status: reserved

Repealed by Act 2009-144, p. 268, §12, effective January 1, 2009.
Ala. Code § 40-18-376.4 — Alabama Code / Title 40 / Chapter 18 / Section 40-18-376.4
Section 40-18-376.4 Qualifying Projects by Underrepresented Companies
Status: in_force

(a) This section shall be applicable to an underrepresented company, as defined in this section. In making the findings required by Section 40-18-373(1), an underrepresented company that proposes a qualifying project shall be an approved company for purposes of this section only if the Secretary of Commerce makes the additional finding that the qualifying project will increase economic diversity and will benefit the state.

(b) If provided for in the project agreement, the following shall be allowed to any company that meets all of the criteria in subsection (a):

(1) Absent a finding of extraordinary circumstances by the Secretary of Commerce, a qualifying project shall be deemed to be in existence notwithstanding the requirements of Section 40-18-372 so long as 10 new jobs are created.

(2) A jobs credit against utility taxes, in an annual amount up to 4 percent of the wages paid to Alabama resident employees during the prior year.

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

(c) An “underrepresented company” is any company that meets all the criteria in subdivision (1) or (2):

(1) The company is a for-profit business headquartered in a community eligible for investment through the federal New Markets Tax Credit program under 26 U.S.C. § 45D(e) as those communities were identified as of January 1, 2015, or in such a community identified thereafter , has fewer than 10 employees at the time the project agreement is executed, and has average gross revenues of less than five hundred thousand dollars ($500,000) in the company’s three years prior to the execution of the project agreement; or

(2) The company is a for-profit business that is independently owned and controlled and is at least 51 percent owned and controlled by one or more underrepresented persons or, in the case of a publicly-owned business, the company is a for-profit business of which at least 51 percent of the stock is owned and controlled by one or more underrepresented persons and whose daily management and operations are under the control of one or more underrepresented persons. As used herein, an “underrepresented person” is a United States citizen who is a woman or is African American.
Ala. Code § 40-3-17 — Alabama Code / Title 40 / Chapter 3 / Section 40-3-17
Section 40-3-17 Meetings - Review of Assessments
Status: in_force

When the assessor shall have completed the assessment, valuation, and equalization work in his county as provided by law, he shall notify each member of the board of equalization, if such board is not required by law to serve full time, and such board shall meet on the second Monday in February or at such other date prior thereto as may be made possible by the completion of the work of the tax assessor and sit at the courthouse of the county, from day to day, until its duties are completed or its allotted number of days exhausted, and shall review, revise, correct, and fix the assessment values made by the tax assessor by raising or lowering the assessment of any person, partnership, corporation, or association, except such assessments as have been approved by the Department of Revenue, as to any or all of the items of his assessment, in such manner as to secure the assessment of property at the amount specified by law on its fair and reasonable market value. The majority of a board of equalization shall govern in fixing the value for assessment of all property before it for termination.
Ala. Code § 40-18-246 — Alabama Code / Title 40 / Chapter 18 / Section 40-18-246
Section 40-18-246 Regulations; Periodic Audits
Status: reserved

REPEALED IN THE 2015 REGULAR SESSION BY ACT 2015-27 EFFECTIVE JULY 2, 2015.
Ala. Code § 40-26B-12 — Alabama Code / Title 40 / Chapter 26B / Section 40-26B-12
Section 40-26B-12 Request for Increase in Pharmacy Dispensing Fee
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 § 40-18-532 — Alabama Code / Title 40 / Chapter 18 / Section 40-18-532
Section 40-18-532 Definitions
Status: in_force

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

(1) ALABAMA TAX LIABILITY. The taxes otherwise due under Sections 27-3-29, 27-4A-3, 40-16-4, or 40-18-2.

(2) AUTHORITY. The Alabama Housing Finance Authority or its successor authority or agency.

(3) AWARD. The issuance by the authority of either of the following:

a. A reservation letter pursuant to the qualified allocation plan.

b. A determination letter for workforce housing tax credits to a qualified project during an award cycle, the amount of which award shall be claimed in each year of the credit period.

(4) AWARD CYCLE. Each fiscal year or other 12-month period designated by the authority over which the authority awards workforce housing tax credits to qualified projects.

(5) AWARD CYCLE CAP. The sum of all of the following:

a. Five million dollars ($5,000,000) for each year of the 10-year credit period as defined in 26 U.S.C. § 42(f)(1). Any funds not awarded may be carried forward to the next award cycle.

b. The amount, if any, by which the award cycle cap prescribed by this article for the preceding award cycle exceeds the workforce housing tax credits awarded by the authority in that award cycle.

c. The amount of workforce housing tax credits recaptured or otherwise disallowed under Section 40-18-533(e) in the preceding fiscal year.

(6) CREDIT PERIOD. The 10-year credit period as defined in 26 U.S.C. § 42(f)(1), subject to the special rule for the first year of the credit period as set forth in 26 U.S.C. § 42(f)(2).

(7) DEPARTMENT. The Alabama Department of Revenue, or its successor agency.

(8) ELIGIBILITY CERTIFICATE. A certificate issued by the authority to the owner of a qualified project certifying that the project is a qualified project that qualifies for the workforce housing tax credit authorized by this article and specifying the annual amount of workforce housing tax credits that may be claimed in each year of the credit period. The authority shall issue an eligibility certificate to a qualified project upon the authority’s approval of a final cost certification that complies with the authority’s requirements.

(9) FEDERAL LOW-INCOME HOUSING TAX CREDIT or FEDERAL TAX CREDIT. The federal tax credit as provided in 26 U.S.C. § 42.

(10) FOUR PERCENT QUALIFIED PROJECT. A qualified project that is eligible for federal low-income housing tax credits pursuant to 26 U.S.C. § 42(h)(4).

(11) MULTIFAMILY HOUSING REVENUE BOND POLICY. The authority’s policy, as amended from time to time, regarding the allocation of tax-exempt bond volume cap for affordable multifamily housing.

(12) QUALIFIED ALLOCATION PLAN. As defined in 26 U.S.C. § 42(m)(1)(B), subject to additions and modifications necessary to implement this article.

(13) QUALIFIED PROJECT. A qualified low-income building, as defined in 26 U.S.C. § 42(c)(2), that is located in the state, is eligible for the federal low-income housing tax credit, and is placed in service on or after January 1, 2025.

(14) QUALIFIED TAXPAYER. A taxpayer owning an interest, directly or indirectly, through one or more pass-through entities, in a qualified project at any time prior to filing a tax return claiming a workforce housing tax credit.

(15) TAXPAYER. An individual, corporation, S corporation, partnership, limited partnership, limited liability partnership, limited liability company, joint venture, financial institution, fiduciary of an estate of a trust, or insurer.

(16) WORKFORCE HOUSING TAX CREDIT or TAX CREDIT. The tax credit created by this article.
Ala. Code § 40-1-49 — Alabama Code / Title 40 / Chapter 1 / Section 40-1-49
Section 40-1-49 Suspension of Collection When Costs Exceed Amounts Collected
Status: reserved

(a) The Department of Revenue, by administrative rule, shall suspend the collection of a tax or fee which it is authorized to collect when the cost of administering the collection of such tax or fee has exceeded the total amount of the tax or fee collected for each of the previous three fiscal years.

Should it be determined that the suspension of a tax or fee collection would result in reduced local revenues, the department shall notify the affected localities prior to filing a notice, pursuant to the Administrative Procedure Act, to promulgate an administrative rule to suspend the tax or fee.

(b) Notwithstanding subsection (a), the department shall not suspend the collection of a tax or fee in any of the following cases:

(1) If such tax or fee is mandated by federal law or regulation.

(2) If discontinuing the collection of such tax or fee would result in reduced federal funding received from the federal government that exceeds the state costs of collecting the tax or fee.

(3) If discontinuing the collection of a tax or fee would result in reduced state and local revenues that exceeds the state costs of collecting the tax or fee.

(4) If suspending collection of the tax or fee would negatively affect the public health, safety, or welfare.

(c) No administrative rule promulgated pursuant to this section shall be applied retroactively.

(d) In accordance with Sections 41-22-5.1 and 41-22-5.2, also known as the Red Tape Reduction Act, any rule promulgated pursuant to this section shall be reviewed not less than every five years. Should it be determined that the administrative cost of collecting a tax or fee no longer exceeds the total amount of tax or fee that could be collected, any corresponding rule suspending the collection of the tax or fee shall be repealed by the department.

If such rule is repealed, no tax or fee shall be due for any periods for which the rule was in effect.
Ala. Code § 40-4-7 — Alabama Code / Title 40 / Chapter 4 / Section 40-4-7
Section 40-4-7 Printing and Furnishing Blank Forms; Copy of Returns
Status: in_force

It is the duty of the assessor to have printed, at the expense of the county, a sufficient number of assessment blank forms in the form furnished and prepared by the Department of Revenue; and, upon request of any taxpayer or state deputy tax assessor, the assessor shall furnish him with a copy or copies for the use of such taxpayer in listing his property for taxation. Said blank forms when filled out and returned to the tax assessor shall be known as the “tax return.” Upon demand of any person making a return of property for taxation, the assessor shall furnish him with a copy of such return.
Ala. Code § 40-29-29 — Alabama Code / Title 40 / Chapter 29 / Section 40-29-29
Section 40-29-29 Certificate of Sale; Deed of Real Property
Status: in_force

(a) Certificate of sale. In the case of personal property sold as provided in Section 40-29-26, the commissioner or his delegate shall give to the purchaser a certificate of sale upon payment in full of the purchase price.

(b) Deed to real property. In the case of any real property sold as provided in Section 40-29-26 and not redeemed in the manner and within the time provided in Section 40-29-28, the commissioner or his delegate shall execute to the purchaser of such real property at such sale, upon his surrender of the certificate of sale, a deed of the real property so purchased by him, reciting the facts set forth in the certificate.

(c) Real property purchased by State of Alabama. If real property is declared purchased by the State of Alabama at a sale pursuant to Section 40-29-26, the commissioner or his delegate shall at the proper time execute a deed therefor, and without delay cause such deed to be duly recorded in the probate office of the county in which the property is located.
Ala. Code § 40-14B-11 — Alabama Code / Title 40 / Chapter 14B / Section 40-14B-11
Section 40-14B-11 Annual Review; Decertification
Status: in_force

(a) The Alabama Development Office shall conduct an annual review of each certified capital company to:

(1) Ensure that the company continues to satisfy the requirements of this chapter and that the company has not made any investment in violation of this chapter.

(2) Determine the eligibility status of its qualified investments.

(b) The cost of the annual review shall be paid by each certified capital company according to a reasonable fee schedule adopted by the Alabama Development Office.

(c) A material violation of Sections 40-14B-6, 40-14B-8, or 40-14B-9 is grounds for decertification of the certified capital company. If the Alabama Development Office determines that a company is not in compliance with Sections 40-14B-6, 40-14B-8, or 40-14B-9, the director shall notify the officers of the company in writing that the company may be subject to decertification after the 120th day after the date of mailing of the notice, unless the deficiencies are corrected and the company returns to compliance with those sections.

(d) The Director of the Alabama Development Office may decertify a certified capital company, after opportunity for hearing, if the director finds that the company is not in compliance with Sections 40-14B-6, 40-14B-8, or 40-14B-9 at the end of the period established by subsection (c). Decertification under this subsection is effective on receipt of notice of decertification by the company. The Alabama Development Office shall notify any appropriate state agency of the decertification.
Ala. Code § 40-29-74 — Alabama Code / Title 40 / Chapter 29 / Section 40-29-74
Section 40-29-74 Fraudulent Statement or Failure to Furnish Statement to Employee
Status: in_force

In addition to the criminal penalty provided by Section 40-29-114, any person required under this title to furnish a statement to an employee who willfully furnishes a false or fraudulent statement, or who willfully fails to furnish a statement in the manner, at the time, and showing the information required shall for each such failure be subject to a penalty under this article of $50.
Ala. Code § 40-13-9 — Alabama Code / Title 40 / Chapter 13 / Section 40-13-9
Section 40-13-9 Political Subdivisions of State Prohibited from Levying Tax Upon the Excise or Privilege of Severing Coal
Status: in_force

No political subdivision of the State of Alabama, including counties, cities, special taxing districts or other taxing instrumentalities, shall levy a tax upon the excise or privilege of severing coal in Alabama. It is the intent hereof that all taxing authority upon the excise or privilege of severing coal as is granted in Section 40-13-2 shall inure to the State of Alabama exclusively.
Ala. Code § 40-9-3 — Alabama Code / Title 40 / Chapter 9 / Section 40-9-3
Section 40-9-3 Peanuts and Pecans Stored in Licensed Warehouses
Status: in_force

In addition to the persons and property exempt from ad valorem taxation as prescribed in Section 40-9-1, the following property shall also be exempt from ad valorem taxation: All peanuts and pecans, wherever grown, stored in licensed warehouses in the State of Alabama for a period not exceeding 12 months.
Ala. Code § 40-18-249 — Alabama Code / Title 40 / Chapter 18 / Section 40-18-249
Section 40-18-249 Availability of Credit After December 31, 2005
Status: reserved

REPEALED IN THE 2015 REGULAR SESSION BY ACT 2015-27 EFFECTIVE JULY 2, 2015.
Ala. Code § 40-17-273 — Alabama Code / Title 40 / Chapter 17 / Section 40-17-273
Section 40-17-273 Collection of Taxes and Fees; Escrow
Status: in_force

The department may collect any motor fuel taxes and fees due the members of the agreement under the provisions therein, and may deposit taxes and fees collected into an escrow account, until the time as the taxes and fees can be distributed to the respective members.
Ala. Code § 40-14-70 — Alabama Code / Title 40 / Chapter 14 / Section 40-14-70
Section 40-14-70 Assessment and Collection
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 § 40-29-120 — Alabama Code / Title 40 / Chapter 29 / Section 40-29-120
Section 40-29-120 Commissioner’s Report
Status: in_force

The Commissioner of Revenue will file a report in one-year periods from January 1, 1984, for a period of five years that states the amount of additional tax money that was collected as the result of this chapter. This report shall be delivered to each legislator and each constitutional officer.
Ala. Code § 40-20-31 — Alabama Code / Title 40 / Chapter 20 / Section 40-20-31
Section 40-20-31 Levied; Applicability
Status: reserved

There is hereby levied and shall be paid and collected as herein set forth a documentary or transfer tax, to be known as the mineral documentary tax, upon the filing and recording of every lease and other writing hereafter executed whereby there is created a leasehold interest in and to any nonproducing oil, gas or other minerals in, on or under or that may be produced from any lands situated within the State of Alabama, or whereby any such interest is assigned or is extended beyond the primary term fixed by the original instrument, and upon every deed, instrument, transfer, evidence of sale or other writing whereby there is hereafter conveyed to a grantee or purchaser, or excepted or reserved to a grantor separately and apart from the surface, any interest in or right to receive royalty from any nonproducing oil, gas or other minerals in, on or under or that may be produced from any lands within the State of Alabama; provided, that the tax shall not apply to any mortgage or instrument creating a lien upon such interest, nor to the sale under foreclosure thereof.
Ala. Code § 40-18-191 — Alabama Code / Title 40 / Chapter 18 / Section 40-18-191
Section 40-18-191 Filing with Department Written Statement of Intent to Claim Credit
Status: reserved

REPEALED IN THE 2015 REGULAR SESSION BY ACT 2015-27 EFFECTIVE JULY 2, 2015.
Ala. Code § 40-18-196 — Alabama Code / Title 40 / Chapter 18 / Section 40-18-196
Section 40-18-196 Department to Report Annually
Status: reserved

REPEALED IN THE 2015 REGULAR SESSION BY ACT 2015-27 EFFECTIVE JULY 2, 2015.
Ala. Code § 40-25A-3 — Alabama Code / Title 40 / Chapter 25A / Section 40-25A-3
Section 40-25A-3 License Required
Status: in_force

Before any person engages in the business of selling any of these items on which the tax levied by this chapter has not been paid to the Department of Revenue, such person shall make application to the Department of Revenue upon forms prepared by the department for a license. Said license shall be a condition precedent to engaging or continuing in the business of selling those items taxed under this chapter.
Ala. Code § 40-9-12 — Alabama Code / Title 40 / Chapter 9 / Section 40-9-12
Section 40-9-12 The March of Dimes, Inc., Y.m.h.a., Seamen’s Home of Mobile, Catholic Maritime Club of Mobile, Inc., Salvation Army, Inc., United Way Organizations, Etc
Status: in_force

(a) The March of Dimes Inc., all Young Men’s Hebrew Associations (Y.M.H.A.) also known as Jewish Community Centers (J.C.C.), and all real and personal property of all Young Men’s Hebrew Associations (Y.M.H.A.) also known as Jewish Community Centers (J.C.C.), the Seamen’s Home of Mobile, incorporated under Act No. 145, Acts of Alabama 1844-45, the Girl Scouts of America and the Boy Scouts of America, and any council, troop or other subdivision thereof now existing or hereafter created and all real and personal property of the Girl Scouts of America and the Boy Scouts of America, and any council, troop or other subdivision thereof now existing or hereafter created, the Catholic Maritime Club of Mobile, Inc., the Knights of Pythias Lodges, the Salvation Army, Inc., the Elks Memorial Center, and all real and personal property of the Salvation Army, Inc., and the Elks Memorial Center, all United Way organizations and United Way member agencies in Alabama, other qualifying united appeal funds and their recipients as provided in subsection (d), and the real and personal property of all United Way organizations and United Way member agencies in Alabama, other qualifying united appeal funds and their recipients as provided in subsection (d), and the Alabama Masonic Home, the American Cancer Society, and all real and personal property of American Cancer Society, the New Hope Industries of Dothan, and all real and personal property of the New Hope Industries of Dothan, the Helping Hand Club of Anniston, and all real and personal property of the Helping Hand Club of Anniston, Childhaven, Inc., and all real and personal property of Childhaven, Inc., Presbyterian Home for Children and all real and personal property of Presbyterian Home for Children, Freewill Baptist Children’s Home and all real and personal property of Freewill Baptist Children’s Home, Methodist Homes for the Aging and all real and personal property of Methodist Homes for the Aging, and United Methodist Children’s Home and all real and personal property of United Methodist Children’s Home, Birmingham Building Trades Towers of Birmingham, Alabama, a nonprofit corporation, the Holy Comforter House, Inc., of Gadsden, Alabama, a nonprofit corporation, the University of Alabama Huntsville Foundation and all real and personal property of the University of Alabama Huntsville Foundation, the Birmingham Football Foundation, Inc., a nonprofit corporation, and all real and personal property of the Birmingham Football Foundation, Inc., and of any branch or department of any of same heretofore or hereafter organized and existing in good faith in the State of Alabama, for other than pecuniary gain and not for individual profit, when such real or personal property shall be used by such associations or nonprofit corporations, their branches or departments in and about the conducting, maintaining, operating and carrying out of the program, work, principles, objectives, and policies of such associations or nonprofit corporations, their branches or departments, in any city or county of the State of Alabama, are exempt from the payment of any and all state, county, and municipal taxes, licenses, fees, and charges of any nature whatsoever, including any privilege or excise tax heretofore or hereafter levied by the State of Alabama or any county or municipality thereof. The receipt, assessment or collection of any fee, admission, service charge, rent, dues, or any other item or charge by any such association or nonprofit corporation, its branches or departments from any person, firm, or corporation for any services rendered by any such association or nonprofit corporation, its branches or departments or for the use or occupancy of any real or personal property of any such association or nonprofit corporation, its branches or departments in or about the conducting, maintaining, operating, and carrying out of the program, work, principles, objectives, and policies of any such association or nonprofit corporation, its branches, or departments shall not be held or construed by any court, agency, officer, or commission of the State of Alabama, or any county or municipality thereof, to constitute pecuniary gain or individual profit by any such association or nonprofit corporation, its branches or departments, or the doing of business in such a manner as to prejudice or defeat, in any manner, the right and privilege of any such association or nonprofit corporation, its branches or departments to claim or rely upon or receive the exemption of such association or nonprofit corporation, its branches or departments and of all real and personal property thereof from taxation, as herein provided.

(b) With respect to gasoline, tobacco, playing card tax or any other tax required by law to be prepaid by the retailer, the associations, nonprofit corporations, or organizations exempt under this section shall pay the appropriate tax at the time purchases are made, and the amount of such tax shall be refunded to such associations, nonprofit corporations, or organizations by the Department of Revenue pursuant to the procedures for refunds provided in Chapter 2A of this title.

(c) For purposes of this section, the following words and phrases shall have the following meanings:

(1) SUPPORTED CHARITY. Any charitable, civic, or eleemosynary institution for which a united appeal fund solicits funds.

(2) UNITED APPEAL FUND. Any nonprofit entity that demonstrates to the reasonable satisfaction of the Department of Revenue that it has all of the following characteristics:

a. Is an Alabama nonprofit corporation, or another type of legal entity, whether formed in Alabama or in another jurisdiction, which is required by its principal governing documents to be operated as a charity.

b. Is one of a class, donations to which are deductible for federal and Alabama income tax purposes under Section 170(c) of the Internal Revenue Code.

c. Has as its principal purpose, as stated by its principal governing documents, the raising of funds or the aggregation or consolidation of fund raising efforts, to support other charities which are not themselves united appeal funds, known as supported charities.

d. Has been issued a Certificate of Exemption from Alabama sales, use, and lodgings tax prior to July 1, 2017, and has continually maintained the Certificate of Exemption as required by Section 40-9-60.

e. With respect to the distribution of funds raised by the united appeal fund, the entity’s principle governing documents must require that no supported charity, as defined in this subsection, will receive de minimis support.

(3) UNITED WAY MEMBER AGENCY. Any nonprofit organization that receives funding through the approval of the board of a United Way organization, but only if the nonprofit organization is:

a. Accountable to the granting United Way organization for the expenditure of any funds received from such United Way organization.

b. Included on a list of such nonprofit organizations to be submitted to the Department of Revenue under subsection (e) by all United Way organizations on or before a date provided for in a rule of the Department of Revenue.

(4) UNITED WAY ORGANIZATION. Any nonprofit corporation legally authorized and licensed to operate under the name United Way and use the name United Way and the associated logo and trademarks.

(d)(1) Each supported charity must be separately identified by name in the principal governing documents of the united appeal fund entity, and by name and federal employer identification number at the request of the Department of Revenue. Each supported charity must agree, in its own principal governing documents, to become or remain a member of the united appeal fund that funded the supported charity.

(2) The special rules provided in this subsection shall not apply to any United Way organization or any United Way member agency.

(e)(1) Each United Way organization shall provide the Department of Revenue with a list of its constituent United Way member agencies on an annual basis.

(2) The Department of Revenue, by rule, shall provide the date on which United Way organizations shall submit the list required by this subsection.
Ala. Code § 40-7-60 — Alabama Code / Title 40 / Chapter 7 / Section 40-7-60
Section 40-7-60 Inspection and Supervision of Program; Regulation by Schedule of Individual County-by-County Reappraisal
Status: in_force

It shall be the function, duty, and responsibility of the Department of Revenue to periodically inspect and supervise the implementation and program of reappraisal of all property in the State of Alabama and to regulate, according to a definite schedule, the individual county-by-county reappraisal of such property.
Ala. Code § 40-6A-2 — Alabama Code / Title 40 / Chapter 6A / Section 40-6A-2
Section 40-6A-2 Salary and Fees of Officials Charged with Assessing and Collecting Ad Valorem Taxes
Status: in_force

On and after May 3, 1990, and upon approval by the county governing body of a resolution of authorization, the tax assessors, tax collectors, revenue commissioners, license commissioners, or other officials whose primary duty is assessing and/or collecting ad valorem taxes in the various counties of this state, shall be compensated by an annual salary, each of such officials to receive as a minimum, except as hereinafter provided, an annual salary in the amount specified by the following schedule:

Provided, however, that in all counties wherein an elected assistant tax assessor or assistant tax collector has been or may hereafter be established by law to function separate and apart from the office of tax assessor or tax collector in such counties, the salary for such elected assistant officials shall be 90 percent of the salary established herein for the tax assessor or tax collector in such counties. Provided further, that in all counties wherein the offices of tax assessor and tax collector have been or may hereafter be combined, the official holding such combined office, by whatever title, shall receive a minimum annual salary of $10,000 greater than the minimum prescribed for his county in the above schedule. The salary for such officials in each of the various counties of this state shall be determined according to the above specified schedule based upon the 1980 federal decennial census. The salaries, as above determined, shall be paid on a pro rata basis out of the money collected each tax year into the general fund of each respective county of the state, and thereafter paid from said fund to such officials in equal installments. The pro rata share of the officials’ salaries to be paid by each fund or agency receiving ad valorem taxes, shall be determined in each county by computing the percentage that the total collections for each fund or agency bears to the total collections of ad valorem taxes. With respect to any municipality in which that municipality’s pro rata share of the officials’ salaries provided for in this section is greater than the fees or commissions being paid by said municipality for assessment and collection of ad valorem taxes for the tax year immediately prior to such municipality becoming subject to the provisions of this section, the payment of such pro rata share by the municipality shall be in lieu of such fees or commissions. With respect to any municipality in which that municipality’s pro rata share of the officials’ salaries provided for in this section is equal to or less than the fees or commissions being paid by said municipality for assessment and collection of ad valorem taxes for the tax year immediately prior to such municipality becoming subject to the provisions of this section, the payment of such fees or commissions by the municipality shall be in lieu of such pro rata share. The pro rata share of salaries each fund or agency shall pay during the first year after implementation of this section shall be based upon the collections made during the tax year next preceding, the effective date of election to come under this section, and adjusted from year to year as may be necessary.
Ala. Code § 40-8-3 — Alabama Code / Title 40 / Chapter 8 / Section 40-8-3
Section 40-8-3 Rate of Taxation - Allocation
Status: in_force

There is hereby levied for the purpose and upon the property hereinafter named and not specifically exempted from taxation annual taxes, as follows:

(1) For the maintenance of the public schools of this state, $.30 on each $100 of the assessed value of taxable property.

(2) For the relief of needy Confederate soldiers and sailors, resident citizens of Alabama and their widows, $.10 on each $100 of the assessed value of taxable property of which one percent of the gross amount collected will be expended by the Alabama Historical Commission to provide for capital improvements and maintenance at the Confederate Memorial Park at Mountain Creek, Chilton County, Alabama.

(3) For the use of the state and to raise revenue therefor, $.25 on each $100 of the assessed value of taxable property.
Ala. Code § 40-22-5.1 — Alabama Code / Title 40 / Chapter 22 / Section 40-22-5.1
Section 40-22-5.1 Exemption of Certain Conveyances by Religious Organizations from Tax
Status: in_force

No tax under Section 40-22-1 shall be levied upon the recordation of any deed, bill of sale, or any similar instrument or conveyances of like character which conveys title to or any interest in any real or personal property within this state and which is executed and delivered for the purpose of carrying out the division of any church, congregation, parish, religious congregation, religious assembly, diocese, or other religious organization into two or more similar organizations or for the purpose of carrying out a merger or consolidation of any two or more such religious organizations into a single organization. This exemption shall apply to such recording regardless of the date on which the division, merger, or consolidation occurred.
Ala. Code § 40-7-25 — Alabama Code / Title 40 / Chapter 7 / Section 40-7-25
Section 40-7-25 Estimation of Fair Market Value; Assessment List; Notice; Objections
Status: in_force

(a)(1) Except as provided in subdivision (2) or as otherwise provided by law, the assessing official, from information entered on the tax return list and from all other information known to him or her or which he or she may procure, shall proceed to ascertain what, in his or her best judgment, is a fair and reasonable market value of each item of property returned by or listed to any taxpayer.

(2) The assessed value of any real estate or improvements as fixed for taxation for the year next preceding the then current tax year shall be prima facie the basis of the value of the property for assessment for the current tax year, and the property shall not be assessed for taxation at a less valuation unless, upon evidence submitted to the county board of equalization, as provided for herein, it is found that the assessed valuation of the property reviewed should be reduced.

(b) The assessing official shall in separate columns enter on the list the amount and value and the deduction for exemption to which the taxpayer is entitled. The assessing official shall also add to the list any item of property subject to taxation owned by the taxpayer, or in which he or she has any interest whatever and which he or she had failed or omitted to place on the list; and the taxpayer shall be given notice by the assessing official, by mail or in person, of the items of property added to his or her assessment list or items claimed as exempt which are disallowed by the assessing official after the list has been filed and before the assessing official has completed his or her assessment, and the assessing official, upon demand, shall furnish the taxpayer with a certified copy of his or her assessment list so amended.

(c) If the value of real or personal property of any taxpayer is increased by the county board of equalization, herein created, over the assessed value thereof for the next preceding year, the taxpayer shall be furnished by mail or in person, by the secretary of the county board of equalization, with a statement showing separately the value of his or her personal property and his or her real property, and improvements thereon , no later than July 1, unless otherwise provided by the Department of Revenue . The statement shall be signed by the chair of the county board of equalization .

(d) The taxpayer may file in writing, with the secretary of the county board of equalization, within 30 calendar days of the date of the statement, objections to any assessed valuation fixed as herein provided. Failure to give or receive the notices required in this section shall not invalidate the assessment. The taxpayer shall have the right any time before the taxes become delinquent to appear before the county board of equalization and have the assessment of his or her property reopened, if satisfactory proof is made that the taxpayer or his or her agent did not receive notice of the increase.

(e) The expense of postage incurred in carrying out this section shall be paid in equal proportions by the county and state, upon a certified statement thereof by the secretary of the county board of equalization, filed with the court of county commissioners, or the board or court of like jurisdiction and with the Department of Finance.

(f) The Department of Revenue may adopt rules for the implementation and administration of this act.
Ala. Code § 40-12-246 — Alabama Code / Title 40 / Chapter 12 / Section 40-12-246
Section 40-12-246 License Taxes and Registration Fees - Motor Buses or Motor Vehicles Transporting Passengers for Hire
Status: in_force

(a) The following annual license taxes and registration fees are hereby imposed and shall be charged on each automobile, motor bus or other motor vehicle, other than motor vehicles subject to the license provided for in subsection (c) of this section, used on public highways in this state for transporting passengers paying fare or for hire:

With a seating capacity of five persons or less, $47.50;

With a seating capacity of more than five persons and not exceeding 10 persons, $60;

With a seating capacity of more than 10 persons and not exceeding 15 persons, $85;

With a seating capacity of more than 15 persons and not exceeding 20 persons, $110;

With a seating capacity of more than 20 persons and not exceeding 40 persons, $160;

With a seating capacity exceeding 40 persons, $210; provided, that the Commissioner of Revenue of Alabama is hereby authorized and directed to apportion the amount of the license tax payable under this subsection by any common carrier of passengers operating on the public highways of this state a fleet of two or more motor vehicles under the authority of the Interstate Commerce Commission so that the amount of the license tax payable under this subsection for any tax year by such a carrier in respect to all motor vehicles operated on the public highways of this state as a part of the said fleet shall bear the same relation to, and constitute the same proportion of, the total of the amounts specified in the foregoing schedule set forth in this section, and applicable to the said motor vehicles, that the total number of miles operated by the said fleet in Alabama during the then preceding tax year bears to the total number of miles operated by the said fleet in all states during the said preceding tax year; and provided further, that the Commissioner of Revenue of Alabama is hereby authorized to promulgate such reasonable rules and regulations as may be necessary to effectuate such apportionment.

(b) Each person desiring to take out a license to operate a motor vehicle for the transportation of passengers for hire, except taxicabs and touring cars hired by the hour or for special trips on terms agreed upon between the passenger and the carrier at the time of entering upon such service, shall at the time he applies for such license make out in writing a statement describing the route over which such motor vehicle shall be operated and naming the terminal points thereof, and such route shall be plainly indicated on the motor vehicle in letters of sufficient size to be read at a distance of 50 feet.

(c) For each motor vehicle operated on public highways in this state as a part of a taxicab system or similar system, the following annual license taxes or registration fees are hereby imposed and shall be charged:

For each vehicle weighing not exceeding 2,500 pounds, $21;

For each vehicle weighing more than 2,500 pounds, but not exceeding 3,000 pounds, $27;

For each vehicle weighing more than 3,000 pounds, but not exceeding 3,500 pounds, $30;

For each vehicle weighing over 3,500 pounds, but not exceeding 4,000 pounds, $36; and

For each vehicle weighing in excess of 4,000 pounds, $40.

(d) For each motor bus operated on public highways in this state which is owned by a church, private school, hospital, or other eleemosynary institution and used only for the purposes of such institution, regardless of whether any compensation may be charged to any passenger, a license tax or registration fee of $13 is hereby imposed and shall be charged.
Ala. Code § 40-23-170 — Alabama Code / Title 40 / Chapter 23 / Section 40-23-170
Section 40-23-170 Legislative Findings
Status: in_force

The Legislature finds that the State of Alabama should participate in negotiations with other states to simplify and modernize tax administration in order to substantially reduce the burden of tax compliance for all sellers, to reduce the costs of the administration, and to provide a means by which sales and use taxes may be levied and collected from those remote sellers located outside of this state which deliver inside this state items sold through catalogs, Internet, and other means.
Ala. Code § 40-12-141 — Alabama Code / Title 40 / Chapter 12 / Section 40-12-141
Section 40-12-141 Pianos, Organs and Other Musical Instruments
Status: in_force

Each person engaged in the business of selling, renting or delivering pianos, organs, small musical instruments or all such articles in this state, either in person or by agent, consignee or broker, shall pay $50 as a license tax to the state for each county in which he has an established place of business, and such license shall permit him to solicit business anywhere in the state; provided, that where such dealer does not have an established place of business in the state but merely sells or solicits the sale of such articles, he shall pay as a state license tax $25 in each county. The provisions of this section shall not apply to general merchants selling as a part of their stock in trade small musical instruments, the selling price of which does not exceed $10; provided, that the license tax on general merchants selling small musical instruments, the selling price of which exceeds $10, but who do not sell pianos or organs, shall be as follows: In counties having a population of 35,000 inhabitants or less, $5; in counties having a population of over 35,000 inhabitants and not exceeding 50,000 inhabitants, $10; in counties having a population of over 50,000 inhabitants and not exceeding 100,000 inhabitants, $15; and in counties having a population of over 100,000 inhabitants, $20. This shall not be construed to entitle a licensee to maintain branch establishments or stores without payment of the regular license tax of each branch or store, both state and county, required under this section.
Ala. Code § 40-10-134 — Alabama Code / Title 40 / Chapter 10 / Section 40-10-134
Section 40-10-134 Manner of Sale of Bid in Lands Owned by State
Status: in_force

(a) Commencing January 1, 2025, and subject to subsections (b) through (f), the Land Commissioner may sell lands by online public auction when those lands have been sold for taxes and bought in for the State of Alabama; have not been redeemed or sold by the state; and a period of five years has elapsed from the date of sale to the state. The sale of the property by online public auction shall be subject to the provisions of subsections (b) through (e) and shall be for the best price obtainable, irrespective of the amount of taxes and interest due.

(b) When selling lands by public auction, the Land Commissioner shall contract with a nationally recognized auction company to sell at public auction the state’s tax interest on any lands sold for nonpayment of taxes and bought in for the State of Alabama which meet the following requirements:

(1) The property has been bid in for the state for at least five years.

(2) The land has not been redeemed.

(3) The state has not sold or assigned its tax interest in the land.

(4) There is no active price quote on the land. The term “active price quote” means a statement that has been issued to an applicant which provides the amount necessary to purchase the state’s tax interest in the land, and the applicant is still within the period of time stated in the price quote to accept and submit payment.

(c) The contract with the auction company shall provide that the fee to the auction company shall be a contingency fee with all expenses borne by the company. The expenses shall include, but are not limited to, the costs of advertising as provided in subsection (e). The contingency fee shall not exceed 15 percent of the total amount of each successful bid at auction and shall be added as a premium to the total amount of each successful bid at auction.

(d) When the Land Commissioner contracts with an auction company pursuant to subsection (b), he or she shall notify the owners of record, or persons having interest in the lands, that the state’s tax lien interest on the property will be sold at auction and the date upon which this is scheduled to occur. Notification shall be achieved by means of publication on the Department of Revenue’s website for a period of not less than 30 days prior to the auction. The publication shall include the date and time of the auction and a listing of the properties that are scheduled to be auctioned. Due to certain factors including, but not limited to, sales, redemptions, cancellations, or open price quotes occurring between the time of initial publication and the time of auction, the list may be amended as necessary throughout the publication period. Amending the list for these reasons shall not restart the 30-day publication period, nor shall it invalidate the actions of the Land Commissioner in complying with this subsection.

(e) The auction company, as part of its contracted responsibilities, shall advertise the auction. In its advertisement, the auction company shall make a prominent statement that purchasers will not receive clear title to any land sold at auction, and further, that they are bidding on the tax lien interest on lands held by the state for nonpayment of taxes which may have additional liens. The auction company and its agents shall not be liable for damages resulting from conducting the auction.

(f) Any provision of law to the contrary notwithstanding, the Department of Revenue shall distribute the funds derived from this section as follows:

(1) For properties in which the current assessment includes state, county, and municipal taxes, the total amount received shall be divided into three equal shares. One share shall be disbursed to the State General Fund, one share disbursed to the county general fund, and one share disbursed to the municipality.

(2) For properties in which the current assessment includes only state and county taxes, the total amount received shall be divided into two equal shares. One share shall be disbursed to the State General Fund, and one share disbursed to the county general fund.
Ala. Code § 40-17-140 — Alabama Code / Title 40 / Chapter 17 / Section 40-17-140
Section 40-17-140 Definitions
Status: in_force

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

(1) MOTOR VEHICLE. Any passenger vehicle that has seats for more than nine passengers in addition to the driver, or any road tractor, or any tractor truck, or any truck having more than two axles.

(2) MOTOR CARRIER. Every person, firm, or corporation who or which operates or causes to be operated on any highway in this state any motor vehicle, as defined herein, except any resident person, firm, or corporation owning or operating not more than one such motor vehicle for his own use and not for hire, and except any person, firm, or corporation the motor vehicles of which are operated or caused to be operated wholly within this state.

(3) OPERATIONS. Operations of all motor vehicles, whether loaded or empty, whether for compensation or not for compensation, and whether owned by or leased to the motor carrier who operates them or causes them to be operated.

(4) MOTOR FUEL. Gasoline, diesel fuel, and any other inflammable liquid or substance by whatever name it may be known and sold, the use of which is as a fuel for the propulsion of motor vehicles.

(5) COMMISSIONER. The Commissioner of the state Department of Revenue.

(6) GASOLINE TAX. The tax imposed by Article 2 of this chapter and by Article 6 of this chapter.

(7) DIESEL FUEL TAX. The tax imposed by Sections 40-17-1 through 40-17-20 and by Article 6 of this chapter.
Ala. Code § 40-3-8 — Alabama Code / Title 40 / Chapter 3 / Section 40-3-8
Section 40-3-8 Proration of Compensation Payments; Employment of Staff; Inventory of Property Authorized; Authority to Contribute to Cost of Inventory; Offices, Supplies, Etc., in Certain Counties
Status: in_force

(a) In every county except a county subject to subsection (b), the compensation of the members of any board of equalization and adjustments, as provided in Section 40-3-7, shall be prorated in the county mapping and appraisal budget by each county governing body to each agency therein on the basis of the proportion of the net real and personal property taxes remitted to each agency in the county to the total amount received by all agencies of the county.

(b) This subsection shall apply to any county of the state having a population of 600,000 or more according to the last or any subsequent federal census.

In each county subject to this subsection, the compensation of the members of any board of equalization and adjustments, as provided in Section 40-3-7, shall be paid 22 1/2 percent by the state, 38 3/4 percent by the county and 38 3/4 percent by the largest municipality in the county.

(c) The county board of equalization of any county may employ appraisers, engineers, stenographers, clerks, or assistants as may be necessary for the performance of the duties which may be required of the boards of equalization, subject to all the provisions of any merit system law now or hereafter in effect in the county. The number of persons to be employed by the board of equalization shall be subject to the approval of the county commission or like governing body and the state Commissioner of Revenue. If the compensation of the employee is governed by the provisions of any merit system law in effect, then the provisions of the law shall govern, otherwise the compensation of the employee shall be fixed by the county commission or like governing body, subject to the approval of the Commissioner of Revenue, all compensation to be paid in the same manner as the law provides for the payment of compensation to the members of the county board of equalization of the county.

The county board of equalization in any county may further provide for an inventory of all property in the county, which inventory shall be under the supervision and control of the board. The state, county, and governing body of all municipalities in the county and all boards of education or boards of school commissioners are hereby authorized to contribute so much of the cost of the inventory as may be approved by the various governing bodies in the county and the board of education or boards of school commissioners. In the event the state elects to contribute to the cost of the inventory, the amount to be contributed shall be approved by the state Commissioner of Revenue and the Governor.

In all counties having a population of 140,000 or more according to the last or any subsequent federal census, it shall be the duty of the county commission or other like governing bodies of such counties in this state, to furnish and supply the county boards of equalization with adequate office space, necessary furniture and equipment, all necessary books, maps, stationery, and printed blanks, and transportation or reasonable compensation for transportation expense actually incurred in performance of official duties.
Ala. Code § 40-23-240 — Alabama Code / Title 40 / Chapter 23 / Section 40-23-240
Section 40-23-240 Development and Implementation of System
Status: in_force

(a) No later than September 30, 2013, the Department of Revenue shall develop and make available a system which allows any taxpayer required to file and remit a state, county, or municipal sales or use tax or a state, county, or municipal leasing or rental tax or a state, county, or municipal lodgings tax the ability to file and remit such sales and use tax or leasing or rental tax or lodgings tax returns and payments through an electronic single point of filing program. The system shall be known as the Optional Network Election for Single Point Online Transactions or “ONE SPOT.” The system shall be available for use by any taxpayer for tax periods after September 30, 2013, provided the taxpayer complies with this article and any rules promulgated by the department for the administration of the system. The ONE SPOT system shall allow for sales and use tax or leasing or rental tax or lodgings tax return filing and tax remittance only and may not provide for the administration or enforcement of local sales and use taxes and rental or leasing and lodgings tax.

(b) There shall be no charge to local taxing jurisdictions for utilization of the ONE SPOT system by taxpayers or the local taxing jurisdiction or its designee. Beginning no later than January 2013, the department shall provide financial assistance of up to one million dollars ($1,000,000) for three years to assist local taxing jurisdictions as necessary to ensure that their local system is capable of effectively interfacing with the ONE SPOT system.

(c) The system developed and implemented pursuant to subsection (a) shall have the capability to allow a taxpayer to file an electronic tax return for state sales and use taxes and leasing or rental taxes and lodgings tax and for each local taxing jurisdiction in which the taxpayer is required to file and remit a sales or use tax or leasing or rental tax or lodgings tax. The electronic tax return shall contain all information included in the standard multiple jurisdictional tax returns developed pursuant to Section 11-51-210, and all information included in the electronic tax return shall be electronically available to each appropriate local taxing jurisdiction without delay. The department shall consult with the State and Local Advisory Committee established in Section 40-23-242 regarding development and implementation of the ONE SPOT system.

(d) As required in Section 11-51-210, every local taxing jurisdiction levying or administering a sales or use tax or leasing or rental tax or lodgings tax shall submit to the department a list of the sales and use taxes and leasing or rental taxes and lodgings taxes levied or administered by that local taxing jurisdiction including current rates and shall submit to the department written notification of any new or amended sales or use tax or leasing or rental tax or lodgings tax. Failure to notify the department may not invalidate the levy of the tax unless otherwise provided for by law; except that the department may not be required to program new sales or use taxes and leasing or rental taxes or lodgings taxes or tax rates in the system until such time as notice is provided as required in this article and pursuant to Section 11-51-210.
Ala. Code § 40-5-34 — Alabama Code / Title 40 / Chapter 5 / Section 40-5-34
Section 40-5-34 Assessment and Collection of Escaped Taxes
Status: in_force

(a) It is the duty of the tax collecting official, when engaged in the collection of taxes for any year, upon discovering that any person or property within the county has not been assessed with any taxes lawfully chargeable to the person or property for that year, or any preceding year, not more than five years before the time of discovery, to notify the tax assessing official that certain property has escaped taxation.

(b) The tax assessing official shall prepare an assessment up to five prior years at the time of discovery with an assessment to the person with ownership of the property. The assessment shall be made with other like property and shall charge a 10 percent penalty on the total assessed value, plus one five dollar ($5) fee. The tax assessing official shall notify the tax collecting official in writing of the total amount of taxes, fees, and costs to be collected. The tax assessing official shall enter the same in the tax collecting official’s abstract, provided the escape exists prior to final settlement for the tax collecting official. If the escape occurs after final settlement, the tax collecting official shall make a report to the state and disburse the proceeds to each agency, withholding the commission at the rate that was applicable prior to final settlement.
Ala. Code § 40-18-370.1 — Alabama Code / Title 40 / Chapter 18 / Section 40-18-370.1
Section 40-18-370.1 Legislative Findings as to Enhancement of Alabama Jobs Act
Status: in_force

The Legislature finds as follows:

(a) While Alabama’s incentive programs have succeeded in growing industry in the more populated parts of the state, Alabama’s rural and low growth communities have not enjoyed the same rates of success.

(b) Alabama’s incentives grew out of a need to attract heavy industry to the state. Now, Alabama must also prepare for the future by attracting and retaining high-tech companies, and preparing and retaining a workforce trained for such jobs.

(c) New tools must be brought to bear to solve Alabama’s rural, low growth, and high-tech deficits.

(d) It is a public purpose to expand Alabama’s incentives laws to attract and retain companies in rural and low growth areas in Alabama, and high-tech companies and workers throughout the state. The tools used in Act 2019-392 are urgently needed to solve these problems.

(e) The Legislature finds that the enhancements to the Alabama Jobs Act, as found in Act 2019-392, may be made without compromising on the strict requirement that the state shall not offer any such incentives to the extent that the tax incentives sought exceed the anticipated revenues to the state, as required by Section 40-18-373(1)c.
Ala. Code § 40-12-29 — Alabama Code / Title 40 / Chapter 12 / Section 40-12-29
Section 40-12-29 Additional Penalty for Failure to Comply with Articles 8 and 9 of This Chapter
Status: in_force

In addition to the criminal penalty provided by Sections 40-12-400 and 40-12-424, any person who willfully fails to comply with the provisions of Article 8 and Article 9 of this chapter shall for each such failure be subject to a penalty of not less than $500 nor more than $1,000.
Ala. Code § 40-21-63 — Alabama Code / Title 40 / Chapter 21 / Section 40-21-63
Section 40-21-63 Receipts from Department
Status: in_force

The Department of Revenue shall, upon receipt of any amount of money due for tax on gross receipts of any public utility, mail to such utility paying the tax a receipt therefor. Such a receipt shall state specifically the section of this title levying the tax for which such receipt is given.
Ala. Code § 40-9-26 — Alabama Code / Title 40 / Chapter 9 / Section 40-9-26
Section 40-9-26 Presbyterian Apartments of Birmingham, Inc., Presbyterian Homes of Decatur, Inc., Shoals Presbyterian Apartments, Inc., East Presbyterian Apartments, East Alabama Services for the Elderly, Inc
Status: in_force

The Presbyterian Apartments of Birmingham, Inc., the Presbyterian Homes of Decatur, Inc., the Shoals Presbyterian Apartments, Inc., and the Presbyterian Apartments in Northport, Alabama, and the East Alabama Services for the Elderly, Inc., a nonprofit corporation in Lee County, Alabama, the Mayfair Towers Corporation in Huntsville, Alabama or any predecessor organization or entity, are hereby exempt from the payment of all state, county and municipal ad valorem taxation.
Ala. Code § 40-25-27 — Alabama Code / Title 40 / Chapter 25 / Section 40-25-27
Section 40-25-27 Supplies Provided to Department; Expenses Deducted from Collected Taxes
Status: in_force

There shall be provided for the use of the Department of Revenue “revenue stamps,” and such blanks, forms, reports, receipts and any and all other things which may be necessary for the proper administration of this article.

Such amount of money as shall be appropriated for each fiscal year by the Legislature to the Department of Revenue with which to pay the salaries, the cost of operation and the management of the said department shall be deducted, as a first charge thereon, from the taxes collected under and pursuant to Section 40-25-2; provided, that the expenditure of said sum so appropriated shall be budgeted and allotted pursuant to Article 4 of Chapter 4 of Title 41, and limited to the amount appropriated to defray the expenses of operating said department for each fiscal year.