Ala. Code § 40-14B-7 — Alabama Code / Title 40 / Chapter 14B / Section 40-14B-7
Section 40-14B-7 Development Office Opinion as to Proposed Investments
Status: in_force

(a) A certified capital company may, before making an investment in a business, request from the Alabama Development Office a written opinion as to whether the business in which it proposes to invest is a qualified technology business.

(b) The Alabama Development Office shall, not later than the 15th business day after the date of the receipt of a request under subsection (a), determine whether the business meets the definition of a qualified technology business, and notify the certified capital company of the determination and an explanation of its determination or notify the certified capital company that an additional 15 days will be needed to review and make the determination.

(c) If the Alabama Development Office fails to notify the certified capital company with respect to the proposed investment within the period specified by subsection (b), the business in which the company proposes to invest is considered to be a qualified technology business.
Ala. Code § 40-10-104 — Alabama Code / Title 40 / Chapter 10 / Section 40-10-104
Section 40-10-104 Warrant Drawn on School Funds
Status: in_force

The chairman of the county commission shall likewise certify his findings on the triplicate petition stating the amount of money which the petitioner is entitled to receive from the county and from the county school and district school fund, and such petition with his certificate endorsed thereon he shall deliver to the petitioner, who may present a copy to the county commission; and, if said commission is satisfied with the proof of the claim made by the petition, the commission must allow said claims to the amount of taxes paid to the county and draw a warrant on the treasurer of the county for the amount allowed in favor of the petitioner, and the petitioner may likewise present a copy of such petition with the certificate of the chairman of the county commission endorsed thereon to the county board of education, and the fact of the allowance by the Comptroller and the county commission, and thereupon such county school board shall allow said claim to the amount of taxes paid to the county school fund and the district school fund and draw a warrant on the county treasurer of school funds for the amounts due from the county school fund and from the district school fund.
Ala. Code § 40-10-105 — Alabama Code / Title 40 / Chapter 10 / Section 40-10-105
Section 40-10-105 Warrant for Fees, Costs, Taxes, Penalty, and Interest
Status: in_force

The Comptroller must also ascertain the amount of such purchase money which has been paid to the county in which the land is situated as fees, costs, taxes, penalty, and interest, or on other account, if any such payment has been made on account of such purchase, which amount he shall certify to the judge of probate of such county or presiding officer of the county commission where the judge of probate has no connection with such commission who shall present such claim at the next meeting of the county commission of such county, whereupon such commission shall order a warrant in favor of the state for such amount, which warrant shall be a preferred claim against the county and payable by the county treasurer to the judge of probate or presiding officer of any county commission where the judge of probate has no connection with such commission who shall forthwith forward such amount, less cost of remitting, to the State Treasury and report it to the Comptroller.
Ala. Code § 40-18-19 — Alabama Code / Title 40 / Chapter 18 / Section 40-18-19
Section 40-18-19 Exemptions - Generally. (Amended by Act 2026-603)
Status: in_force

AMENDED BY ACT 2026-603, EFFECTIVE OCTOBER 1, 2026. SEE ACT FOR REVISED LANGUAGE.

(a) The following exemptions from income taxation shall be allowed to every individual resident taxpayer:

(1) Retirement allowances, pensions and annuities, or optional allowances, approved by the Board of Control of the Teachers’ Retirement System of Alabama, which exempt status is set out in Section 16-25-23.

(2) Retirement allowances, pensions and annuities, or optional allowances, approved by the Board of Control of the Employees’ Retirement System of Alabama, which exempt status is set out in Section 36-27-28.

(3) The first eight thousand dollars ($8,000) of any retirement compensation, retirement allowances, pensions and annuities, or optional allowances, received by any eligible firefighter, as defined in Sections 36-32-1 and 36-32-2, or his or her designated beneficiary, from any firefighting agency established in the State of Alabama, but only if such retirement compensation, retirement allowances, pensions and annuities, or optional allowances as are awarded as a result of fire protection services rendered. This subdivision shall become effective for the taxable years beginning January 1, 1987, and thereafter following its passage and approval by the Governor, or upon its otherwise becoming a law; provided, that for the taxable years beginning on or after January 1, 1991, all of the pension and retirement payments shall be exempt from taxation.

(4) The first eight thousand dollars ($8,000) of any retirement compensation, retirement allowances, pensions and annuities, or optional allowances received by any eligible peace officer, as defined in subdivision (11) of Section 36-21-60, or his or her designated beneficiary, from any police retirement system established in the State of Alabama, but only if the retirement compensation, retirement allowances, pensions and annuities, or optional allowances are awarded as a result of police services rendered. This subdivision shall become effective for taxable years beginning January 1, 1984, and thereafter; provided, that for the taxable years beginning on or after January 1, 1991, all of the pension and retirement payments shall be exempt from taxation.

(5) Income received as annuities under the United States Retirement System from the United States Government Civil Service Retirement and Disability Fund, including income received from the Tennessee Valley Authority’s pension system, income received as annuities under the United States Foreign Service Retirement and Disability Fund, or income received from any other United States government retirement and disability fund.

(6) Beginning January 1, 1991, all payments made on or after such date to a retiree or his designated beneficiary under a “defined benefit plan,” as defined under 26 U.S.C. § 414(j), to the extent such payment would be taxable for federal income tax purposes.

(7) Net income realized by individuals and partnerships from time to time in the business of conducting a financial business employing monied capital coming into competition with the business of national banks, but only if such individuals and partnerships are subject to an excise tax imposed by this state on or with respect to such income.

(8) In the case of a single person or a married person not living with husband or wife, a personal exemption of one thousand five hundred dollars ($1,500) or, in the case of a head of a family or a married person living with husband or wife, a personal exemption of three thousand dollars ($3,000), but a husband and wife living together shall receive only one personal exemption of three thousand dollars ($3,000) against their aggregate income, and in case they make separate returns each must claim a personal exemption of one thousand five hundred dollars ($1,500).

(9) a. Three hundred dollars ($300) for each person, other than husband or wife, dependent upon the taxpayer, and over half of whose support, for the calendar year in which the taxable year for the taxpayer begins, was received from the taxpayer.

b. For tax years beginning after December 31, 2006, for taxpayers with adjusted gross income equal to or less than twenty thousand dollars ($20,000), one thousand dollars ($1,000) for each person other than husband or wife, dependent upon the taxpayer, and over half of whose support, for the calendar year in which the taxable year for the taxpayer begins, was received from the taxpayer.

c. For tax years beginning after December 31, 2006, for taxpayers with adjusted gross income in excess of twenty thousand dollars ($20,000) and equal to or less than one hundred thousand dollars ($100,000), five hundred dollars ($500) for each person other than husband and wife, dependent upon the taxpayer, and over half of whose support, for the calendar year in which the taxable year for the taxpayer begins, was received from the taxpayer.

d. For tax years beginning after December 31, 2021, for taxpayers with adjusted gross income equal to or less than fifty thousand dollars ($50,000), one thousand dollars ($1,000) for each person other than husband or wife, dependent upon the taxpayer, and over half of whose support, for the calendar year in which the taxable year for the taxpayer begins, was received from the taxpayer.

e. For tax years beginning after December 31, 2021, for taxpayers with adjusted gross income in excess of fifty thousand dollars ($50,000) and equal to or less than one hundred thousand dollars ($100,000), five hundred dollars ($500) for each person other than husband and wife, dependent upon the taxpayer, and over half of whose support, for the calendar year in which the taxable year for the taxpayer begins, was received from the taxpayer.

For the purposes of this section, “dependent” shall mean: A son or daughter of the taxpayer or a descendant of either; a stepson or stepdaughter of the taxpayer; a brother, sister, stepbrother, or stepsister of the taxpayer; the father or mother of the taxpayer or an ancestor of either; a stepfather or stepmother of the taxpayer; a son or daughter of a brother or sister of the taxpayer; a brother or sister of the father or mother of the taxpayer; a son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law of the taxpayer. As used in this paragraph the terms “brother” and “sister” include a brother or sister by the half blood. For the purpose of determining whether any of the foregoing relationships exist, a legally adopted child of a person shall be considered a child of such a person by blood.

(10) Beginning January 1, 1998, all income, interest, dividends, gains, or benefits of any kind received from savings accounts or prepaid tuition contracts administered under Title 16, Chapter 33C, are exempt from all income taxation by the state and by all of its political subdivisions to the extent that the amounts remain on deposit in the PACT Trust Fund or the ACES Trust Fund, or are used to pay the designated beneficiary’s qualified higher education expenses as defined in 26 U.S.C. § 529, or are refunded under such terms as would not carry a penalty under 26 U.S.C. § 529.

(11) Beginning January 1, 2016, all income, interest, dividends, gains, or benefits of any kind received from ABLE savings accounts administered under Title 16, Chapter 33C, are exempt from all income taxation by the state and by all of its political subdivisions to the extent that the amounts remain on deposit in the ABLE Trust Fund, or are used to pay the designated beneficiary’s qualified disability expenses as defined in 26 U.S.C. § 529A, or are refunded under such terms as would not carry a penalty under 26 U.S.C. § 529A, or other applicable federal law.

(12) Beginning January 1, 2018, amounts received by an individual from sources within a foreign country or countries which constitute a housing allowance, and earned income attributable to services performed by such individual received during the tax period are exempt from all income taxation by the state and by all of its political subdivisions to the extent such income is exempt from federal income tax pursuant to 26 U.S.C. § 911.

(13) a. Beginning January 1, 2023, the first six thousand dollars ($6,000) of taxable retirement income.

b. This exemption may only be claimed by individual taxpayers who are 65 years of age or older.

(b) Of the following personal exemptions allowed resident taxpayers, each nonresident individual taxpayer shall be allowed that proportion thereof that the adjusted gross income received by said nonresident individual taxpayer from sources within the State of Alabama bears to his or her adjusted gross income received from sources within and without the State of Alabama: In the case of a single person or a married person not living with husband or wife, a personal exemption of one thousand five hundred dollars ($1,500) or, in the case of a head of a family or a married person living with husband or wife, a personal exemption of three thousand dollars ($3,000), a husband and wife living together shall receive but one personal exemption of three thousand dollars ($3,000) against their aggregate income; and, in case they make separate returns, each must claim a personal exemption of one thousand five hundred dollars ($1,500); and the amount in subdivision (9) of subsection (a) for each person, other than husband or wife, dependent upon and receiving his or her chief support from the taxpayer.

(c) The Department of Revenue may enact rules as necessary to implement and administer the provisions of this act.
Ala. Code § 40-2-40 — Alabama Code / Title 40 / Chapter 2 / Section 40-2-40
Section 40-2-40 Chief Executive Officer; Powers, Authority, and Duties Generally
Status: in_force

The chief executive officer of the Department of Revenue shall be known as the Commissioner of Revenue, and all the powers, authority, and duties vested in the Department of Revenue shall be exercised by the Commissioner of Revenue.
Ala. Code § 40-13-4 — Alabama Code / Title 40 / Chapter 13 / Section 40-13-4
Section 40-13-4 Monthly Report of Purchasers and Transporters
Status: in_force

Purchasers and transporters of coal shall file a report with the commissioner, upon forms prescribed by the commissioner, within 20 days after the end of each calendar month. The report shall state the names and addresses of all producers from whom such purchaser or transporter has received coal during the respective said calendar month, the total quantity of coal so acquired and, in the case of a transporter, to whom and where each ton of coal was delivered, and such further information as the commissioner reasonably may require for the proper enforcement of the provisions of this article. The said report shall be signed by the purchaser or transporter himself, in the instance of an individual purchaser or transporter, and by a member or officer or the manager of the purchaser or transporter in all other instances.
Ala. Code § 40-21-88 — Alabama Code / Title 40 / Chapter 21 / Section 40-21-88
Section 40-21-88 Liability of Retailer
Status: in_force

Any law to the contrary notwithstanding, any retailer, who relies in good faith on any state utility gross receipts tax exemption number that has been authorized by the Department of Revenue and the exemption claim has been made on a form provided or approved for use by the Department of Revenue, when a state tax exemption number holder violates the tax exempt privileges or uses the number illegally, shall not be liable to the Department of Revenue or others for the utility gross receipts tax on sales to the purchaser.
Ala. Code § 40-20-36 — Alabama Code / Title 40 / Chapter 20 / Section 40-20-36
Section 40-20-36 How Exemption Obtained Upon Existing Interests
Status: in_force

Application for such exemption upon existing interests shall be made to the probate judge of the county wherein the land lies in which such interest is owned, by filing application in triplicate with the said judge, which shall contain the following information:

(1) Name of applicant;

(2) Address of applicant;

(3) Complete description of land affected, including aggregate acreage;

(4) Fractional interest for which exemption is applied and nature of such interest;

(5) Recording data concerning the instrument creating the interest including grantor or lessor, grantee or lessee, date of instrument, book and page of record, and date of filing;

(6) Length of primary term;

(7) Recording data on instruments divesting original party of any interest, including subsequent assignments thereof in a portion of original interest therein conveyed;

(8) Number of mineral, royalty or lease acres on which exemption sought; and

(9) Amount tendered therewith.

Upon receipt of such application, accompanied by the sum shown therein, the probate judge shall give it a serial number and mark it filed, showing the date received. The judge shall make a notation on the face of the application and on the record of the instrument described in the application showing the date of payment, amount of tax paid and the serial number of the application. After such notation is made, the original application shall be returned to the applicant by mailing it to him at the address shown on the application or delivered otherwise to the applicant; the first copy of the application shall be retained by the judge as his permanent record, and the second copy of the application, together with a certificate of the amount of taxes paid thereon, shall be sent by the judge to the tax assessor of the county.

If it later is ascertained that an insufficient amount was paid with the application for the exemption provided herein, such exemption shall not be thereby rendered void, but the additional amount which should have been paid, together with a penalty of 25 percent and one percent interest per month thereon from the date of the application until paid shall be a lien on the interest exempted and a personal debt of the applicant collectible by civil action for appropriate personal judgment and to enforce the lien, which may be maintained by the county to which such sum should have been paid.
Ala. Code § 40-18-1 — Alabama Code / Title 40 / Chapter 18 / Section 40-18-1
Section 40-18-1 Definitions
Status: in_force

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

(1) ADVANCED FOSSIL-BASED GENERATION. The production of electricity from fossil-based generation with the use of technology or efficiency improvements to control or reduce carbon emissions, including but not limited to, technologies described in 26 U.S.C. § 48A(f), as such provision existed on December 31, 2007.

(2) ALTERNATIVE ENERGY RESOURCES. Coal gasification or liquefaction, nuclear, and advanced fossil-based generation.

(3) BIOMASS. Animals and plants, and the waste, by-products, or derivatives of either, including, but not limited to, the materials described in 26 U.S.C. §§ 45(c)(2), 45(c)(3), 45K(c)(3), or 48B(c)(4).

(4) BUSINESS TRUST. Any entity which is a business trust for federal income tax purposes.

(5) CAPTIVE REIT. Any REIT whose shares or certificates of beneficial interest are not regularly traded on an established securities market and are owned or controlled, at any time during the last half of the tax year, by an association taxable as a corporation that is not exempt from tax under 26 U.S.C. § 501(a), and is not any of the following: (i) a REIT; (ii) a listed Australian property trust (including any trust that a listed Australian property trust owns or controls, directly or indirectly, seventy-five percent or more of the voting power or value of the beneficial interests or shares of such trust); or (iii) any qualified foreign entity. The term Captive REIT shall not include any REIT at least 50 percent of the shares of which (by vote or value) are owned or controlled, directly or indirectly, at any time during the last half of the tax year, by a financial institution, as such term is defined in Chapter 16. For purposes of this definition, own or control means to own or control directly, indirectly, beneficially, or constructively more than fifty percent (50%) of the voting power or value of an entity. The attribution rules of 26 U.S.C. § 318, as modified by 26 U.S.C. § 856(d)(5), apply in determining ownership and control.

(6) CASH. Any legal tender, negotiable paper, or solvent credit.

(7) COAL GASIFICATION OR LIQUEFACTION. Liquid or gaseous fuels which are produced from coal, including lignite and including but not limited to fuels described in 26 U.S.C. §§ 45(c)(7)(A)(i), 45K(c)(1)(C), 48A(c)(7), or 48B(c)(2) as to coal, as such provisions existed on December 31, 2007.

(8) CORPORATION. The term includes associations, joint stock companies, and any other entity classified as an association taxable as a corporation for federal income tax purposes.

(9) DISREGARDED ENTITY. Any entity which is disregarded for federal income tax purposes.

(10) DOMESTIC. When applied to a corporation or subchapter K entity means created or organized under the laws of the State of Alabama.

(11) FIDUCIARY. A guardian, trustee, executor, administrator, personal representative, receiver, conservator, or any person acting in any fiduciary capacity for any person.

(12) FISCAL YEAR. An accounting period of 12 months ending on the last day of any month other than December.

(13) FOREIGN. When applied to a corporation or a subchapter K entity means created or organized under a jurisdiction other than the State of Alabama.

(14) GEOTHERMAL. Any geothermal reservoir in Alabama consisting of natural heat which is stored in rocks or in an aqueous liquid or vapor, whether or not under pressure.

(15) HEAD OF FAMILY. As used in this chapter, the term head of family has the same meaning as the term head of household as defined in 26 U.S.C. §2(b).

(16) HYDROPOWER PRODUCTION. The hydropower production of any hydroelectric dam or pumped hydro facility in Alabama, including, but not limited to, the hydropower production described in 26 U.S.C. § 45(c)(8), as such provision existed on December 31, 2007.

(17) INTANGIBLE EXPENSES AND COSTS. Any expenses, losses, and costs for, related to, or in connection directly or indirectly with the acquisition, use, maintenance, management, ownership, sale, exchange, or disposition of intangible property to the extent such amounts are allowed as deductions in determining taxable income before operating loss deduction and special deductions for the taxable year including, without limitation, expenses or losses related to or incurred in connection directly or indirectly with factoring transactions or discounting transactions, royalties, patents, technical and copyright licensing fees, and other similar expenses and costs. Intangible expenses and costs paid for the use of intangible property in this state are, to the recipient, income derived from sources within Alabama.

(18) INTANGIBLE PROPERTY. Patents, patent applications, trade names, trademarks, service marks, franchises, know-how, formulas, designs, patterns, processes, formats, copyrights and similar types of intangible assets, choses in action, and accounts receivable.

(19) INTEREST EXPENSES AND COSTS. Amounts directly or indirectly allowed as deductions under 26 U.S.C. § 163 for purposes of determining taxable income under the Internal Revenue Code. Interest expenses and costs paid to a related member by a subchapter K entity or a corporation, to the extent apportioned to Alabama by the payor, are to the recipient related member income derived from sources within Alabama.

(20) MUNICIPAL SOLID WASTE. The definition given in 26 U.S.C. § 45(c)(6), if located in Alabama.

(21) NONRESIDENT ESTATE. An estate other than a resident estate of this state.

(22) NONRESIDENT TRUST. A trust other than a resident trust of this state.

(23) NUCLEAR. Any nuclear facility the reactor design for which is approved after December 31, 1993, by the Nuclear Regulatory Commission, including, but not limited to, the facilities described in 26 U.S.C. § 45J(d), as such provision existed on December 31, 2007.

(24) PAID. For the purpose of deductions and credits hereinafter provided for with respect to income tax means paid or accrued or paid or incurred, and the terms paid or accrued and paid or incurred shall be construed according to the method of accounting on the basis of which the net income is computed under this chapter.

(25) PERSON. Any individual, trust, estate, corporation, association, disregarded entity, or subchapter K entity.

(26) QUALIFIED FOREIGN ENTITY. An entity organized outside of the U.S. that is similar in operation and form to a U.S. REIT that is not a captive REIT, and shall take into account the entity’s: (i) total real estate assets; (ii) tax transparency; (iii) actual distribution or required distribution of taxable income; and (iv) concentration of ownership.

(27) REIT. A Real Estate Investment Trust having the meaning ascribed to that term in 26 U.S.C. §§ 856 to 858, inclusive.

(28) RELATED ENTITY. A stockholder who is an individual, or a member of the stockholder’s family enumerated in 26 U.S.C. § 318, if the stockholder and the members of the stockholder’s family own, directly, indirectly, beneficially, or constructively, in the aggregate, at least 50 percent of the value of the taxpayer’s outstanding stock; a stockholder, or a stockholder’s partnership, limited liability company, estate, trust or corporation, if the stockholder and the stockholder’s partnerships, limited liability companies, estates, trusts, and corporations own directly, indirectly, beneficially, or constructively, in the aggregate, at least 50 percent of the value of the taxpayer’s outstanding stock; or a corporation, or a party related to the corporation in a manner that would require an attribution of stock from the corporation to the party or from the party to the corporation under the attribution rules of 26 U.S.C. § 318, if the taxpayer owns, directly, indirectly, beneficially, or constructively, at least 50 percent of the value of the corporation’s outstanding stock. The attribution rules of 26 U.S.C. § 318 shall apply for purposes of determining whether the ownership requirements of this subdivision have been met.

(29) RELATED MEMBER. A person that, with respect to the taxpayer any time during the taxable year, is a related entity as defined in this section, a component member as defined in 26 U.S.C. § 1563(b) of a controlled group of which the taxpayer is also a component, or is a person to or from whom there is attribution of stock ownership in accordance with 26 U.S.C. § 1563(e).

(30) RENEWABLE ENERGY RESOURCES. Wind, biomass, black liquor, tidal or ocean current, geothermal, solar energy, small irrigation, municipal solid waste, and hydropower production, and such term also includes hydrogen when derived or produced from some other renewable energy resource.

(31) REPORT FROM SOURCE. All individuals, corporations, associations, and partnerships, in whatever capacity acting, including lessees or mortgagors of real or personal property, fiduciaries, employers, and all other officers and employees of the state or of any municipal corporation or political subdivision of the state having control, receipt, custody, or payment of interest, rent, salaries, wages, premiums, annuities, compensation, remunerations, emoluments, barter income, or other fixed or determinable annual or periodical gains, profits, and income taxable under this chapter.

(32) RESIDENT ESTATE. The estate of any person who was a resident of Alabama at the time of his or her death.

(33) RESIDENT TRUST. A trust is a resident trust for a taxable year if it is a trust which meets both a. and b.:

a. The trust is created by the will of a decedent who was an Alabama resident at death or by a person who was an Alabama resident at the time such trust became irrevocable; and

b. For more than seven months during such taxable year, a person, as defined in this section, who either resides in or is domiciled in Alabama is either a fiduciary of the trust or a beneficiary of the trust to whom distributions currently may be made.

(34) SMALL IRRIGATION. An irrigation system canal or ditch in Alabama which does not include a dam or impoundment of water, including, but not limited to, facilities in Alabama described in 26 U.S.C. § 45(c)(5).

(35) SUBCHAPTER K ENTITY. A partnership, including a limited partnership or limited liability partnership, limited liability company, or any other entity subject to subchapter K of the Internal Revenue Code, 26 U.S.C. §§ 701 to 761, for federal income tax purposes, not including a single member limited liability company.

(36) TAXABLE YEAR. The calendar year or the fiscal year ending during the calendar year upon the basis of which net income is computed, or a period of less than 12 months resulting from a change in accounting period as provided in Section 40-18-30.

(37) TAXPAYER. Any person subject to a tax imposed by this chapter, or whose income is, in whole or in part, subject to a tax imposed by this chapter.

(38) TRUST. Any entity which is a trust for federal income tax purposes.
Ala. Code § 40-6A-4 — Alabama Code / Title 40 / Chapter 6A / Section 40-6A-4
Section 40-6A-4 Salary Must Equal Net Personal Income
Status: in_force

All officials who are being converted from a fee basis to a salary basis by this chapter, whose net personal income from fees, commissions, allowances, or other compensation for the tax year next preceding May 4, 1982 are higher than the salaries specified in the foregoing schedule, shall be placed on a salary equal to their net personal income for such year. Such salary for said officials being converted from a fee basis to a salary basis shall continue, subject to the other provisions of this chapter, for as long as said officials continuously remain in office, and upon vacation of their office for whatever cause the salary of their successor shall be determined according to the schedule set forth in Section 40-6A-2 hereof, unless otherwise provided by the passage of local legislation affecting any of such counties. The net personal income of such officials during the tax year next preceding the effective date of this chapter shall be certified by said officials to the governing body of their respective counties, and such net personal income must be verified by the office of Examiners of Public Accounts. The term “net personal income” as used herein shall mean the total fees, commissions, allowances, and other compensation for the tax year next preceding May 4, 1982 less the total amount paid by such official in said tax year for the operation of his or her office, including salaries of any employees in such office paid by such official.
Ala. Code § 40-12-330 — Alabama Code / Title 40 / Chapter 12 / Section 40-12-330
Section 40-12-330 Exemptions for Blind Persons
Status: in_force

All blind persons, as defined in Section 40-1-1, shall be entitled to exemption from the payment of all state, county, city, or municipal privilege licenses on filing with the probate judge or license commissioner of the county in which said license is due the certificate provided for in this section. Such exemptions shall not exceed the sum of $75 for state privilege license and $75 for county, city, or municipal privilege licenses during any year.

No person shall come within the provisions of this section who has not been a continuous bona fide resident of the State of Alabama for a period of two years next preceding the filing of the application for the benefits hereunder.

Any person claiming exemptions under the provisions of this section shall be required to furnish a vision certificate from a regularly licensed physician in the county in which such person makes said application.

Any person who secures a license under the provisions of this section and who permits any other person, firm, or corporation to engage in any occupation or conduct any business under such license shall be guilty of a misdemeanor and shall be punished as provided by law, and any person, firm, or corporation not entitled to exemption from payment of license under this chapter who engages in any occupation or conducts any business under a license issued to a blind person under the provisions of this section shall be guilty of a misdemeanor and shall be punished as provided by law.
Ala. Code § 40-18-14.3 — Alabama Code / Title 40 / Chapter 18 / Section 40-18-14.3
Section 40-18-14.3 Gross Income - Discount and Interest
Status: in_force

Gross income shall include original issue discount determined in accordance with 26 U.S.C. §§1271 to 1275, inclusive, and interest or other income determined in accordance with 26 U.S.C. §7872, related to certain related party loans, tax avoidance loans, etc. with below-market interest rates.
Ala. Code § 40-10-51 — Alabama Code / Title 40 / Chapter 10 / Section 40-10-51
Section 40-10-51 Duties Generally
Status: in_force

The Land Commissioner shall have supervision and control of all real estate bought in by the state at tax sales, shall rent, lease or operate the same and make conveyances thereof when authorized by law and shall perform any and all duties with reference to such real estate as may be required by law or directed by the Governor.
Ala. Code § 40-14B-4 — Alabama Code / Title 40 / Chapter 14B / Section 40-14B-4
Section 40-14B-4 Prohibited Activities
Status: in_force

(a) An insurance company or other persons who may have state premium tax liability or the affiliates of the insurance companies or other persons may not, directly or indirectly, do any of the following:

(1) Manage a certified capital company.

(2) Beneficially own, whether through rights, options, convertible interests, or otherwise, more than 15 percent of the outstanding voting securities of a certified capital company.

(3) Control the direction of investments for a certified capital company.

(b) Not more than one certified investor in any certified capital company or affiliates thereof, may provide a guaranty, indemnity, bond, insurance policy, or other payment undertaking in favor of all of the certified investors of the certified capital company and its affiliates.

(c) Subsection (a) applies without regard to whether the insurance company or other person or the affiliate of the insurance company or other person is licensed by or transacts business in this state.

(d) This chapter does not preclude a certified investor, an insurance company, or any other person from exercising its legal rights and remedies, including interim management of a certified capital company, if authorized by law, with respect to a certified capital company that is in default of its statutory or contractual obligations to the certified investor, insurance company, or other person, or establishing controls to ensure that the certified capital company satisfies the requirements of this chapter.

(e) Nothing in this section shall limit an insurance company’s ownership of nonvoting equity interests in a certified capital company.
Ala. Code § 40-18-90 — Alabama Code / Title 40 / Chapter 18 / Section 40-18-90
Section 40-18-90 Definitions
Status: in_force

As used in this division, the following terms shall have the following meanings, respectively, unless the context clearly indicates otherwise:

(1) PERSON. Individuals, firms, partnerships, companies, corporations, associations, trustees, receivers, the State of Alabama, and any of its agencies, authorities, boards, bureaus, commissions, departments, and instrumentalities, each incorporated municipality and any agencies, authorities, boards, bureaus, commissions, and departments of such municipalities, and the several counties of the State of Alabama and any agencies, authorities, boards, bureaus, commissions, and departments of such counties, and any other political subdivisions of the State of Alabama by whatever name or description.

(2) STATE. The State of Alabama.

(3) WINNINGS SUBJECT TO WITHHOLDING. Proceeds from a wagering transaction in those amounts and sources as defined in 26 U.S.C. §3402, as amended from time to time.

(4) PROCEEDS FROM A WAGER. Those proceeds as described in 26 U.S.C. §3402, as amended from time to time.

(5) WAGERING TRANSACTION. A wagering transaction as described in 26 U.S.C. §3402, as amended from time to time.
Ala. Code § 40-18-121 — Alabama Code / Title 40 / Chapter 18 / Section 40-18-121
Section 40-18-121 Passive Solar Energy Tax Credits
Status: reserved

Repealed by Act 98–502, §2.
Ala. Code § 40-17-362 — Alabama Code / Title 40 / Chapter 17 / Section 40-17-362
Section 40-17-362 Use of Tax Proceeds for Highway Purposes
Status: in_force

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

(1) BRIDGE REPLACEMENT. Bridge replacement includes the replacement of existing bridge structures and, if necessary, the realignment of the adjacent approaches.

(2) RESURFACING, RESTORATION, AND REHABILITATION. Work undertaken primarily to preserve an existing facility. Restoration and rehabilitation is work required to return the existing pavement or bridge deck, including shoulders, to a condition of adequate structural support or to a condition adequate for placement of an additional state of construction. Resurfacing consists of the placement of additional surface material over the existing, restored, or rehabilitated roadway or bridge deck to improve serviceability or to provide additional strength. Resurfacing, restoration, and rehabilitation work may include changes to geometric features, such as minor widening, flattening curves, or improving sight distances.

(3) VEGETATION MANAGEMENT. Action taken to maintain the right-of-way of a paved road in a condition that is beneficial to public safety and the longevity of the road infrastructure including, but not limited to, restoration and maintenance and cleaning of the full width of the right-of-way through the use of herbicides, heavy equipment, and other means.

(b) It is the intent of the Legislature that the proceeds of the remaining two-thirds revenues received or collected by the department from the additional six cents ($.06) gasoline excise tax levied under Section 40-17-325(a)(1) and the revenues received or collected by the department from the additional six cents ($.06) diesel fuel excise tax under Section 40-17-325(a)(2) shall be used in the following manner:

(1) Where the use is by the Department of Transportation, the use shall, with the approval of the Governor, be for the construction and maintenance of public roads and bridges on the state highway system.

(2) Where the use is by a county, the use shall be for vegetation management or resurfacing, restoration, and rehabilitation of the paved county roads and bridges or bridge replacement on the county road system. These funds shall not be used for new construction unless 90 percent of the county’s paved road system has achieved a grade of 85 percent based on the State of Alabama Department of Transportation’s annual maintenance report of county roads and bridges. These funds shall not be used for the purchase of equipment or herbicides. The net tax proceeds distributed to the county shall not be commingled with other funds of the county, including any other gasoline tax revenues, and shall be kept and disbursed by the county from a special fund only for the purposes hereinabove provided.

(3) Where the use is by a municipality, the use shall be for resurfacing, restoration, and rehabilitation of roads, bridges, and streets within the municipality. The use may also be for bridge replacement within the municipality. From time to time, the funds may also be used to construct new roads and streets within the municipality. These funds shall not be commingled with other funds of the municipality, including any other gasoline tax revenues, and shall be kept and disbursed by the municipality from a special fund only for the purposes hereinabove provided.
Ala. Code § 40-12-340 — Alabama Code / Title 40 / Chapter 12 / Section 40-12-340
Section 40-12-340 Eligibility; Scope
Status: in_force

Every bona fide permanent resident of the State of Alabama who served in the United States Army, Navy, or Marine Corps during World War I between April 6, 1917, and November 11, 1918, in the Spanish-American War between April 21, 1896, and July 4, 1902, or any soldier, sailor, or other person serving in the Armed Forces of the United States between December 7, 1941, and the termination of World War II by the signing of a definitive treaty of peace, or at any other time past, present or future when the United States was, is or shall be engaged in hostilities with any foreign state, whether as a result of a declared war or not, and who, at the time of his application for license as hereinafter provided for, shall be physically disabled to the extent of 25 percent, or more, shall, upon sufficient identification and upon sufficient proof of such disability and upon sufficient proof of being a permanent resident of this state, and upon the production of an honorable discharge or other proof of termination of honorable service from the United States Army, Navy, or Marine Corps during World War I, the Spanish-American War or from the Armed Services of the United States within the respective limits hereinabove prescribed, be exempt from business or occupational license taxes to the extent and subject to the conditions hereinafter specified; provided, that no exemption, deduction, or commutation shall be allowed any person from the license or tax on what is commonly known as rolling stores; nor shall said exemption, deduction, or commutation be construed as relieving any person from the payment of any license tax for the registration or operation of any motor vehicle upon the public highways of this state, unless otherwise provided by law.
Ala. Code § 40-18-201 — Alabama Code / Title 40 / Chapter 18 / Section 40-18-201
Section 40-18-201 Companies to Maintain Records; Regulations Concerning Determination of Income
Status: reserved

REPEALED IN THE 2015 REGULAR SESSION BY ACT 2015-27 EFFECTIVE JULY 2, 2015.
Ala. Code § 40-18-324 — Alabama Code / Title 40 / Chapter 18 / Section 40-18-324
Section 40-18-324 Duties and Procedures
Status: reserved

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

(a) The Department of Labor, in coordination with the Department of Revenue, the Department of Economic and Community Affairs, and the Department of Veterans’ Affairs shall:

(1) Promote awareness of the unemployed veteran tax credit authorized in this article to employers and eligible veterans.

(2) Establish procedures for prequalifying an individual as an unemployed veteran and for providing notice to the Department of Labor when a new full-time employee is hired.

(3) Establish procedures for certifying a qualified employer’s compliance, or in the case of a credit under subsection (b) of Section 40-18-323, a recently deployed unemployed veteran’s compliance, with the eligibility and expense verification requirements to claim the credit authorized under this section.

(4) Adopt measurable goals, outcomes, and an audit strategy to assess the utilization and performance of the credits authorized in this article.

(5) On or before January 15, 2014, submit a written report on its assessment of the credits to the Alabama House Committees on Military and Veterans Affairs, Commerce and Small Business and Ways and Means-Education, and to the Alabama Senate Committees on Veterans and Military Affairs, Finance and Taxation-ETF, and Job Creation and Economic Development.

(6) Engage in efforts to promote the hiring of unemployed veterans through hiring practices of the State of Alabama.

(b) The tax credits authorized by Act 2018-194 shall not be claimed by a qualified employer until the status of the unemployed veteran is verified by the Alabama Department of Labor.

(c) The tax credits authorized by Act 2018-194 shall not be available for any unemployed veteran hired after December 31, 2023, unless extended by an act of the Legislature.

(d) The Department of Revenue shall, on an annual basis, provide the Legislative Services Agency with the total amount of credits claimed under the Veterans Employment Act in accordance with Act 2015-237.
Ala. Code § 40-7-12 — Alabama Code / Title 40 / Chapter 7 / Section 40-7-12
Section 40-7-12 Fraudulent Failure to Report Change in Condition of Property, Etc
Status: in_force

Any person who fraudulently fails, neglects, or refuses to notify the tax assessor of any change in the condition of his property or of the relinquishment, abandonment, or loss of his homestead exemption or of any other exemptions as required herein shall be guilty of a misdemeanor.
Ala. Code § 40-2-42 — Alabama Code / Title 40 / Chapter 2 / Section 40-2-42
Section 40-2-42 Oath of Office
Status: in_force

The Commissioner of Revenue, before entering upon the discharge of his duties, shall take, subscribe, and file with the Secretary of State the following special oath of office in addition to the general oath of office prescribed for public officers by the Constitution of Alabama: “I, _____, do hereby solemnly swear that I will faithfully, impartially perform the duties of office as Commissioner of Revenue, to which I have been appointed and which I now assume, without fear or favor, bias, or thought of personal gain or advantage, to the best and utmost of my ability, capacity, and power.” This oath shall be taken before any officer qualified to administer oaths in the State of Alabama and thereupon shall be filed with the Secretary of State.
Ala. Code § 40-21-10 — Alabama Code / Title 40 / Chapter 21 / Section 40-21-10
Section 40-21-10 Details of Statements of Water, Gas and Pipeline Companies
Status: in_force

Every water company, gas company and every pipeline company shall show in each statement made by them the following particulars, which are in addition to the foregoing requirements:

(1) The total length of all lines of said company, whether within or outside of the state, the total length of each size pipe and of what material each is constructed;

(2) The total length of so much of each of said lines as are within this state;

(3) The length of each size and kind of lines in each of the counties, cities, towns, school districts, or other tax districts of this state into or through which each size and kind of lines extend, or in which its distribution system, holders, reservoirs, standpipes, drums, tubes, cylinders, meters, services, or other means of storage or distribution are located or used; and

(4) The number of miles of right-of-way in the state belonging to such company and the number of miles of right-of-way along public roads or on government land or on or along the streets of incorporated cities and towns used by such company, showing the number of miles of each class separately and by what authority such use is granted.
Ala. Code § 40-2-13 — Alabama Code / Title 40 / Chapter 2 / Section 40-2-13
Section 40-2-13 Photographic or Electronic Reproductions of Documents - to Have Force and Effect of Originals
Status: in_force

Such microfilm copies, photostatic copies, other similar photographic reproductions, computer output microfilm, or electronically recorded data of such above named documents shall for all purposes be deemed to be and have the force and effect of such documents themselves. A photostatic copy, photographic reproduction, or other similar photograph, or typewritten copy or other copy of such original microfilm copy, photostatic copy, other similar photographic reproduction of such documents, computer output microfilm, or electronically reproduced data, which has been duly certified to by the officer having custody of such original microfilm copy, photostatic copy, other similar photographic reproduction, computer output microfilm, or electronically recorded data in the Department of Revenue must be received as evidence in all courts in the same manner and to the same extent as would be a duly certified copy of such document itself.
Ala. Code § 40-9A-2 — Alabama Code / Title 40 / Chapter 9A / Section 40-9A-2
Section 40-9A-2 Private User Leasing Private Use Property from Government Required to File Report; Inability to File Information; Information Needed in Report
Status: in_force

(a) Any private user of private use property leased by the private user from a municipality, county, or public authority of the State of Alabama shall, not later than January 1, 1993, file with the tax assessor of the county in which the leased property is located, the information required by subsection (c) of this section.

(b) In the event any lessee described in subsection (a) of this section is unable to file the information required by subsection (c) of this section by January 1, 1993, such lessee shall on or before January 1, 1993, notify the tax assessor in writing, setting forth the item or items of required information which the lessee is unable to ascertain or calculate, the reason or reasons for such inability, and if the inability to file any one or more of the items of required information can be corrected with additional time, the additional time, not to exceed four months, which the lessee shall require. In the event any lessee described in subsection (a) of this section shall not have filed either the information required by subsection (c) of this section or the notification described in the preceding sentence of this subsection (b) by January 1, 1993, or having requested additional time as described in the preceding sentence of this subsection (b), shall not have filed within the additional time stated to be required the item or items for the ascertainment or calculation of which the additional time was required, the tax assessor of the county in which the leased property is located shall notify the lessee in writing by certified mail, specifying the action required of the lessee and stating that the same must be performed within 60 days of the date such notice is given, whereupon the lessee shall, within the required period, either file the items or items of missing information or a notification of inability to comply as described in the preceding sentence of this subsection (b). Notwithstanding the preceding sentence, any lessee who receives an extension shall file with both the tax assessor and the Department of Revenue the required information by April 30, 1993.

(c) Every lessee of property described in subsection (a) of this section shall file the following information:

(1) The location of the real property subject to the lease with the public authority, county, or municipality of the State of Alabama.

(2) A list of all improvements to the property since the effective date of the lease with the public authority, county, or municipality of the State of Alabama.

(3) A list of all personal property subject to the lease with the public authority, county, or municipality of the State of Alabama.

(4) The purchase price and date of acquisition, or a reasonable estimate thereof, of such real and personal property.

(5) An estimate of the fair and reasonable market value of the property; provided, however, that such estimate may be made without obtaining an appraisal of the property.

(6) The effective date and term of the lease with the public authority, county, or municipality of the State of Alabama, including any extension or renewal options provided in the lease.
Ala. Code § 40-12-157 — Alabama Code / Title 40 / Chapter 12 / Section 40-12-157
Section 40-12-157 Shooting Galleries
Status: in_force

Each person operating a shooting gallery shall pay an annual license tax of $20, but such license may be taken out for one month, in which case the license tax shall be $5 per month.
Ala. Code § 40-12-401 — Alabama Code / Title 40 / Chapter 12 / Section 40-12-401
Section 40-12-401 Licensing of Off-Road Vehicle Dealers
Status: in_force

(a) Beginning October 1, 2025, every off-road vehicle dealer, as defined in Section 32-8-2, shall be subject to the licensing provisions of this article.

(b) The department may adopt rules to implement and administer this section.
Ala. Code § 40-12-4.1 — Alabama Code / Title 40 / Chapter 12 / Section 40-12-4.1
Section 40-12-4.1 County License Tax for School Purposes - Use of Proceeds from Taxes Levied Under Section 40-12-4
Status: in_force

It is the intent of the Legislature by the passage of Acts 1988, No. 88-336, to clarify existing provisions of law respecting the use of the proceeds from the taxes authorized to be levied in the aforesaid Section 40-12-4. To that end, the amendment of said Section 40-12-4 effected by Section 1 of Acts 1988, No. 88-336, shall be deemed declarative of existing law and shall therefore have both a prospective and a retroactive or retrospective operation. Without limiting the generality of the foregoing, the proceeds from any taxes heretofore levied pursuant to the provisions of said Section 40-12-4 may be used for any purpose specified in said section, as amended hereby.
Ala. Code § 40-28-3 — Alabama Code / Title 40 / Chapter 28 / Section 40-28-3
Section 40-28-3 Counties to Share Payments with Municipalities Served by T.v.a.; Basis for Allocation of Payments to Counties Served by T.v.a
Status: in_force

(a) Distribution of the in-lieu-of-taxes payments of T.V.A. by the state to the served counties shall be made to the governing bodies of served counties. Any county receiving a share of said payments that has within its boundaries a municipality or part thereof that is served in whole or in part by T.V.A. shall share in the county’s payments with said municipality receiving the same amount as the ratio of T.V.A.-served population of the municipality bears to the T.V.A.-served population of the entire county. However, the Legislature may, by general or local laws, prescribe other distribution within such counties to local governments and/or public agencies therein.

(b) The in-lieu-of-taxes payments distributed each year to the served counties shall be as follows:

(1) Eighty percent of the amount of such distribution to the served counties shall be distributed among the counties in the same proportion that the amount of T.V.A. power sales revenue generated in that county less industrial power sales bears to the total amount of T.V.A. power sales revenue generated in all counties less industrial power sales in all served counties.

(2) Ten percent of the amount of such distribution to the served counties shall be distributed among the counties in the same proportion that the book value amount of the T.V.A.‘s property in each county bears to the total book value of all T.V.A.‘s property in all counties served by the T.V.A.

(3) Ten percent of the amount of such percentage of payments shall be distributed among the counties in the same proportion that the T.V.A.‘s industrial power sales in each county bears to the total amount of T.V.A.’s industrial power sales in all served counties of the state.
Ala. Code § 40-13-32 — Alabama Code / Title 40 / Chapter 13 / Section 40-13-32
Section 40-13-32 Deposit and Distribution of Proceeds of Taxes Collected Generally
Status: in_force

The proceeds collected pursuant to the provisions of this article shall be deposited with the state Department of Revenue and shall be distributed by it at intervals of not more than 60 days as follows:

(1) There shall be distributed to the governing body of each municipality within the police jurisdiction or municipal limits of which coal or lignite was severed an amount equal to 50 percent of the tax collected under this article from the severance of coal or lignite occurring within such police jurisdiction or municipal limits; and

(2) There shall be distributed to the governing body of each county within which coal or lignite was severed other than within the police jurisdiction or municipal limits of a municipality an amount equal to 100 percent of the tax collected under this article from the severance of coal or lignite not severed within the police jurisdiction or municipal limits of a municipality, and, in addition, there shall be distributed to each such county 50 percent of the tax collected under this article from the severance of coal or lignite within the police jurisdiction or municipal limits of each municipality in such county within which there occurred the severance of coal or lignite.
Ala. Code § 40-15-14 — Alabama Code / Title 40 / Chapter 15 / Section 40-15-14
Section 40-15-14 Extension of Payment until Determination of Federal Tax
Status: in_force

The tax hereby levied, being based and conditioned upon the levy of a similar tax by the United States, in the event that after due return made the final assessment of the tax or final assessment as to the value of the estate for the purposes of such federal tax shall not have been arrived at when payment would otherwise become due or delinquent hereunder, then and in such event the time for payment of the tax due hereunder shall, on showing being made to the Department of Revenue, be extended until final agreement, determination or assessment of the tax or value of the estate for the determination of the tax shall have been made for the purpose of such federal tax; provided, that the Department of Revenue may demand and require the payment of such amount of the tax as it may determine will not be in excess of the total tax that will be due the State of Alabama under this chapter, as shown by the tax return made, when the final determination of the amount of the assessment of the tax shall have been made for federal tax purposes.
Ala. Code § 40-26-7 — Alabama Code / Title 40 / Chapter 26 / Section 40-26-7
Section 40-26-7 Verification of Reports
Status: in_force

The monthly reports herein required to be made are not required to be made on oath, but wherever in this chapter any report is required to be sworn to, the same shall be sworn to by the taxpayer or his agent before some officer authorized to administer oaths; and any false statement of a material fact made with intent to defraud shall constitute perjury, and upon conviction thereof the person so convicted shall be punishable as provided by law.
Ala. Code § 40-18-198 — Alabama Code / Title 40 / Chapter 18 / Section 40-18-198
Section 40-18-198 Officer to File Affidavit with Department
Status: reserved

REPEALED IN THE 2015 REGULAR SESSION BY ACT 2015-27 EFFECTIVE JULY 2, 2015.
Ala. Code § 40-25A-6 — Alabama Code / Title 40 / Chapter 25A / Section 40-25A-6
Section 40-25A-6 Penalty for Failure to Report or Keep Records
Status: in_force

Any person subject to this chapter who shall fail to make any report required of them by the Department of Revenue or shall fail to keep any of the records required herein shall be guilty of a Class B misdemeanor. Each month of such failure shall constitute a separate offense.
Ala. Code § 40-18-320.1 — Alabama Code / Title 40 / Chapter 18 / Section 40-18-320.1
Section 40-18-320.1 Definitions
Status: reserved

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

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

(1) COMBAT VETERAN. A member of the Armed Forces of the United States who served 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 service.

(2) RECENTLY DEPLOYED UNEMPLOYED VETERAN. An individual who meets the criteria for an unemployed veteran except that he or she must have received an honorable or general discharge from active, federal military service within the two-year period preceding the date of hire.

(3) UNEMPLOYED VETERAN. An individual who is all of the following:

a. Was a resident of Alabama at the time of entry into military service or was mobilized to active, federal military service while a member of the Alabama National Guard or other reserve unit located in Alabama, regardless of the resident’s home of record.

b. Received an honorable or general discharge from active, federal military service preceding the date of hire.

c. Has certification by the Department of Labor at the time of hire of either of the following:

1. Collecting or eligible to collect unemployment benefits.

2. Having exhausted his or her unemployment benefits.
Ala. Code § 40-14-72 — Alabama Code / Title 40 / Chapter 14 / Section 40-14-72
Section 40-14-72 How Returns of Corporations Made; Effect of Failure to File Returns
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 § 40-12-94 — Alabama Code / Title 40 / Chapter 12 / Section 40-12-94
Section 40-12-94 Developing and Printing Films
Status: in_force

Each person engaged in the business of developing and printing Kodak plates or films, or camera plates or films, or other photographic films or plates shall pay a license tax of $5; provided, that this license tax shall not be applicable to any person paying the photographer’s license tax levied by this title.
Ala. Code § 40-2-8 — Alabama Code / Title 40 / Chapter 2 / Section 40-2-8
Section 40-2-8 Travelling Expenses - Generally
Status: in_force

The Commissioner of the Department of Revenue, the secretary of the department and all stenographers, experts, engineers, and assistants who may be employed by the department shall be entitled to receive their actual expenses while traveling or acting on the business of the department, such expenses to be itemized and sworn to by the person who incurs the same, and vouchers attached as now provided by law, and shall be approved by said department and also by the Governor, such expenses not to exceed any maximum fixed by law. Such expenses shall be paid by the Treasurer out of the appropriation made for the annual expenses of the Department of Revenue or out of the fund or funds out of which such expenses are properly payable upon warrant drawn by the Comptroller upon such fund or funds.
Ala. Code § 40-18-154 — Alabama Code / Title 40 / Chapter 18 / Section 40-18-154
Section 40-18-154 Alabama Military Support Foundation, Inc. - Contribution Designation
Status: in_force

(a) Each Alabama state individual income tax return form for the 2009 tax year and each year thereafter shall contain a designation as follows:

“Alabama Military Support Foundation, Incorporated.

“Check ( ) if you wish to designate $1, $5, $10, or more of your state income tax refund.

“If joint return, check ( ) if spouse wishes to designate $1, $5, $10 or more.”

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

(c) The Department of Revenue shall determine annually the total amount designated pursuant to subsection (b) for the commission and shall deposit such amount, less costs of administration not to exceed 10 percent of revenue produced, to the Alabama Military Support Foundation, Incorporated.

(d) The commissioner of the department is authorized to prescribe and implement such forms, rules, and regulations as shall be necessary to carry out the intent of this section with the approval of the Alabama Military Support Foundation, Incorporated.
Ala. Code § 40-26B-22 — Alabama Code / Title 40 / Chapter 26B / Section 40-26B-22
Section 40-26B-22 Payment and Collection of Privilege Assessment; Appropriation of Funds and Use by Alabama Medicaid Agency
Status: in_force

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

(b) The receipts from the privilege assessments levied in this article shall be solely available for appropriation by the Alabama Legislature to the Alabama Medicaid Agency for use by the agency in accomplishing the purposes of this article. Provided, however, for the first fiscal year in which this article is effective, to defray its expenses including salaries and costs of operation incident to the collection of this privilege assessment, there is hereby appropriated to the department and shall be deducted as a first charge thereon, an amount not to exceed one percent of the revenues collected pursuant to this article. Such amount of money as shall be appropriated for each succeeding fiscal year by the Legislature to the department with which to pay the salaries, the cost of operation and the management of the department shall be deducted, as a first charge thereon, from the privilege assessments collected under and pursuant to this article. Provided, however, the expenditure of the sum so appropriated shall be budgeted and allotted pursuant to Article 4 of Chapter 4 of Title 41, and limited to the amount appropriated to defray the expenses of operating the department for each fiscal year, incident to the collection of this privilege assessment.
Ala. Code § 40-9-19 — Alabama Code / Title 40 / Chapter 9 / Section 40-9-19
Section 40-9-19 Homesteads
Status: in_force

(a)(1) Homesteads, as defined by the Constitution and laws of Alabama, are exempt from all state ad valorem taxes. In no case shall the exemption apply to more than one person or head of the family, nor shall the exemption exceed $4,000 in assessed value or 160 acres in area for any resident of this state who is not over 65 years of age.

(2) The homesteads of residents of this state, over 65 years of age, or who are retired due to permanent and total disability, regardless of age, or who are blind as defined in Section 1-1-3, regardless of age or whether such person is retired, shall be exempt from all state ad valorem taxes.

(3) The state Commissioner of Revenue may define and specify the condition or state of health that makes a person “permanently and totally disabled” and may issue certificates of disability to the person as he or she may find meets such specifications. Any person who is drawing any pension or annuity from the armed services or a company or governmental agency as being permanently and totally disabled shall automatically be granted a certificate of permanent and total disability by the state Commissioner of Revenue.

(b) For tax years beginning on and after October 1, 1981, for residents of this state not over 65 years of age, homesteads, as defined by the Constitution and laws of Alabama, are exempt from all ad valorem property taxes levied, except countywide and school district ad valorem taxes levied for school purposes, by any county of this state. In no case shall the exemption apply to more than one person or head of the family, nor shall the exemption exceed $2,000 in assessed value or 160 acres in area for any resident of this state who is not over 65 years of age except as provided in subsection (c).

(c) For tax years beginning on and after October 1, 1981, the governing body of any county, municipality, or other local taxing authority may at any time grant by resolution or ordinance an exemption from any levy of ad valorem property taxes levied by such county, municipality, or other local taxing authority on homesteads, as defined by the Constitution and laws of Alabama, of residents of this state not over 65 years of age. In no case shall such exemption allowed in this section apply to more than one person or head of the family, nor shall the exemption, when added to any other homestead exemption applicable to the same ad valorem tax levy, exceed $4,000 in assessed value or 160 acres in area. Any homestead exemption granted pursuant to this subsection (c) may be adjusted, rescinded, or reinstated at any time by resolution or ordinance of the governing body of the county, municipality, or other local taxing authority granting such exemption. Any action authorized by this subsection to be taken by a taxing authority, or the governing body thereof, other than in the case of a municipality, shall be taken by resolution of the governing body of the county in which such taxing authority is located acting on behalf of such taxing authority; provided however, any action authorized by this subsection to be taken by a taxing authority, or the governing body thereof, which action shall affect countywide or district ad valorem taxes levied solely for the support of county or city school districts, shall be taken by resolutions of the governing bodies and boards of the school systems that are recipients of the proceeds of the ad valorem tax so affected by such action. This subsection shall in no way annul or reduce exemptions provided under subsections (a), (b), and (d).

(d) For tax years beginning on and after October 1, 1981, for residents of this state, over 65 years of age who have an annual adjusted gross income of less than $12,000 as reflected on the most recent state income tax return or some other appropriate evidence, or who are retired due to permanent and total disability, regardless of age, or who are blind as defined in Section 1-1-3, regardless of age or whether such person is retired, homesteads, as defined in the Constitution and laws of Alabama, are exempt from ad valorem property taxes levied by any county of this state, including such taxes levied for school districts. In no case shall the exemption exceed $5,000 in assessed value or 160 acres in area. With respect to homesteads situated in more than one county, the exemption shall be prorated between the counties in which the homestead is situated in the proportion that the area of the homestead in each county bears to the total area of the homestead claimed for exemption.

The Department of Revenue, by rule, may define and specify the condition or state of health that makes a person “permanently and totally disabled” and may issue certificates of disability to any person that meets such specifications. Any person who is drawing any pension or annuity from the armed services, a private company, or any governmental agency because he or she is permanently and totally disabled shall automatically be granted a certificate of permanent and total disability by the Department of Revenue.

(e) The grant of any homestead exemption provided under this section shall not be allowed if such grant shall prevent the payment of any bonded indebtedness secured by any tax to which the homestead exemption would apply.

(f) Any homestead exemption under this section or Section 40-9-21 shall not be affected during any period the homestead is being repaired after being damaged by a natural disaster such as a tornado or hurricane.
Ala. Code § 40-12-134 — Alabama Code / Title 40 / Chapter 12 / Section 40-12-134
Section 40-12-134 Newsstands
Status: in_force

Each person operating a newsstand for the sale of magazines or periodicals shall pay an annual license tax of $5.
Ala. Code § 40-10-7 — Alabama Code / Title 40 / Chapter 10 / Section 40-10-7
Section 40-10-7 Partial Payment of Taxes Prior to Sale of Property
Status: in_force

The tax collectors of the several counties of the state are authorized and required to accept any moneys tendered to them in partial payment of ad valorem taxes collectible by them at any time before the decree of sale of the properties liable therefor; provided, that said payment shall be an amount not less than one fourth of the total amount of taxes due, unless payment is made as provided in Section 40-5-13; provided, that no such payment shall be made, nor shall same be accepted by the tax collectors, unless such payment shall amount to at least one fourth of the total amount of taxes due on October 1 of each year. They shall credit the amount so paid first upon accrued interest and then upon the principal of the taxes owing. They shall give to the person paying the same a receipt for the amount so paid. Nothing herein shall be construed to postpone the payment of such taxes nor to waive any lien or right of enforcement of collection. The Department of Revenue shall prescribe the form of the receipt to be given hereunder.
Ala. Code § 40-9-21 — Alabama Code / Title 40 / Chapter 9 / Section 40-9-21
Section 40-9-21 Principal Residences and 160 Acres Adjacent Thereto of Permanently and Totally Disabled Persons or Persons 65 Years of Age or Older Having Net Annual Federally Taxable Income of $12,000 or Less
Status: in_force

(a) In addition to the persons and property exempt from ad valorem taxation as prescribed in Section 40-9-1, the following shall also be exempt from ad valorem taxation: The principal residence and 160 acres adjacent thereto of any person who is permanently and totally disabled or who is 65 years of age or older having a net annual taxable income of twelve thousand dollars ($12,000) or less, as shown on such person’s and spouse’s latest United States income tax return or some other appropriate evidence acceptable to the department. In the event that such person and spouse are not required to file a United States income tax return, then an affidavit indicating that the net taxable income of such person and spouse for the preceding taxable year was twelve thousand dollars ($12,000) or less shall be sufficient proof. Proof of age shall be furnished when the exemption provided herein is claimed. On and after May 22, 2013, if a permanently and totally disabled person does not qualify for the exemption under this section, and has not previously submitted written certification of such permanent and total disability by any two physicians licensed to practice in this state, he or she may submit as proof of permanent and total disability affidavits from two physicians licensed to practice in this state, provided that at least one of these physicians is actively providing treatment directly related to the permanent and total disability of the person seeking the exemption; provided, however, this requirement shall not apply to any person receiving the exemption on May 22, 2013. As provided under this section, any person who is drawing any pension or annuity from the armed services or a company or governmental agency because he or she is permanently and totally disabled shall automatically be granted a certificate of permanent and total disability by the department. In order to qualify for exemption under this section, the property must be a single-family home owned and occupied during the tax year as the principal residence of the person qualifying under this section.

(b) The department shall by rule establish the criteria and proof required for an exemption in this section based upon a person being “permanently and totally disabled” and shall issue certificates of disability to any person that meets such criteria and provides the required proof. The rule shall provide that any person who is drawing any pension or annuity from the armed services, a private company, or any governmental agency because he or she is permanently and totally disabled shall automatically be granted a certificate of permanent and total disability by the department.
Ala. Code § 40-17-380 — Alabama Code / Title 40 / Chapter 17 / Section 40-17-380
Section 40-17-380 Definitions
Status: in_force

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

(1) DEPARTMENT. The Alabama Department of Revenue.

(2) DIESEL FUEL. Any liquid that is advertised, offered for sale, or sold for use as or used as a motor fuel in a diesel-powered engine. Diesel fuel includes #1 and #2 fuel oils, kerosene, special fuels, and blended fuels which contain diesel fuel, but does not include gasoline or aviation fuel.

(3) DYED DIESEL FUEL. Diesel fuel that meets the dyeing and marking requirements of 26 U.S.C §4082.

(4) GASOLINE. Any product commonly or commercially known as gasoline, or any substitute therefor, regardless of classification, that is advertised, offered for sale, or sold for use as or used as fuel in an internal combustion engine, including gasohol and blended fuel which contains gasoline. Gasoline does not include aviation gasoline sold for use in an aircraft motor.

(5) KEROSENE. All grades of kerosene, including, but not limited to, the two grades of kerosene, No. 1-K and No. 2-K, commonly known as K-1 kerosene and K-2 kerosene, respectively, described in the American Society for Testing Materials Standard D-3699, in effect on January 1, 1999, and kerosene-type jet fuel described in the American Society for Testing Materials Standard D-1655 and military specifications MIL-t-5624r and MIL-t-83133d (grades jp-5 and jp8), and any grade described as kerosene or kerosene-type jet fuel by the Internal Revenue Code and administrative guidance promulgated thereunder.

(6) MOTOR FUEL. Gasoline and diesel fuel, but shall not include aviation fuel.

(7) PERSON. Any individual, firm, cooperative, association, corporation, limited liability corporation, trust, business trust, syndicate, partnership, limited liability partnership, joint venture, receiver, trustee in bankruptcy, club, society, or other group or combination acting as a unit.

(8) SPECIAL FUEL. Any liquid, other than gasoline, used or suitable for use as motor fuel in a diesel-powered engine or motor to propel any form of vehicle, machine, or mechanical contrivance, and includes products commonly known as biodiesel fuel. Special fuel does not include any petroleum product or chemical compound such as alcohol, industrial solvent, or lubricant, unless blended in or sold for use as motor fuel in a diesel powered engine.

(9) TAX. Any amount, including applicable penalty and interest, levied or assessed against a taxpayer and which the department or any county, municipality, or their designees are required or authorized to administer under the provisions of Alabama law.

(10) TAXPAYER. Any person subject to or liable for any local tax; any person required to file a return with respect to, or to pay, or withhold and remit any local tax or to report any information or value to the department, a county, municipality, or its designee; or any person required to obtain or holding any interest in any license, permit, or certificate of title issued by the department, a county, municipality, or its designee, or any person that may be affected by any act or refusal to act by the department, a county, municipality, or its designee, or to keep any records required by this article.
Ala. Code § 40-20-22 — Alabama Code / Title 40 / Chapter 20 / Section 40-20-22
Section 40-20-22 Applicability; Payment of and Liability for Taxes; Reporting
Status: in_force

(a) The tax levied by this chapter and computed pursuant to Section 40-20-21 applies to all offshore production produced from depths greater than 8,000 feet below mean sea level, regardless of the method or place or timing of delivery or sale, or the manner or place of processing, or to whom sold, or by whom used, or the fact that the delivery, sale, or storage may be made at points outside the state, or the fact that processing or other preparation for sale, storage, or use occurs outside the state. It is the intent of this chapter that the tax is to be computed on the production of all offshore oil or gas in this state from depths greater than 8,000 feet below mean sea level, however the tax shall be computed only once on any given volume of such offshore production.

(b) Natural gas produced by offshore production in the State of Alabama that is lawfully injected into oil or gas pools or reservoirs in the soil or beneath the soil or waters of the State of Alabama for the purpose of lifting oil or gas in the State of Alabama is exempt from this tax. However, if any such gas so injected into the earth is sold for such purposes or injected into underground storage facilities as defined in Section 9-17-150 et seq., then the gas so sold or injected shall not be exempt from this tax. Natural gas lawfully vented or flared in connection with the production, treatment, or processing of oil or gas in the State of Alabama is exempt from this tax.

(c) The tax levied by this chapter and computed pursuant to Section 40-20-21 applies to the producers of offshore production in the proportion of their ownership at the time of severance, including what is known as the royalty interest. The tax shall be paid by the person in charge of the production operations, who is hereby authorized, empowered, and required to deduct from any amount due to producers of offshore production the proportionate amount of the tax levied by this chapter before making payments to the producers.

(d) When any person in charge of production operations shall use or dispose of the offshore production for fuel or any other purpose, he or she shall withhold the tax imposed by this chapter. If he or she is required to pay other interest holders, he or she is authorized, empowered, and required to deduct from any amounts due them the amount of tax levied and due under this chapter before making any payment to them.

(e) Every person in charge of production operations by which offshore production is severed from the soil or waters, or from beneath the soil or waters, of the State of Alabama who fails to deduct and withhold, as required by this section, the amount of tax from the sale or purchase price, when the offshore production is sold or purchased under contract or agreement, or on the open market, or otherwise, shall be liable to the state for the full amount of taxes, interest, and penalties due the state. The department shall proceed to collect the tax from the person in charge of production operations, under this chapter, as if he or she were the producer of the offshore production.

(f) The person in charge of the production operations shall report to the department the total monthly volumes and gross proceeds attributable to all offshore production produced during the month, including amounts attributable to royalty interests. If any gross proceeds are attributable to a producer who is exempt from tax, the operator shall be entitled to list the gross proceeds attributable to the exempt producer on his or her monthly tax return and subtract the exempt producer’s gross proceeds from the total gross proceeds in calculating the gross proceeds for which he or she is liable for the tax. A producer claiming an exemption from the tax shall apply to the department for the exemption in such manner as the department may reasonably require, and the department shall inform the producer and the person in charge of production operations of its determination.

(g) A person in charge of the production operations who delivers offshore production to a producer for marketing or otherwise disposing of its own oil or gas may report to the department the total monthly volumes delivered to each take-in-kind producer. The operator shall then be entitled to exclude the take-in-kind producer’s volumes from its calculation of the total non-market taxable volumes and from the calculation of the monthly gross proceeds for which he or she is liable for the tax. The operator shall report any other information about the take-in-kind producer as the department may reasonably require. The take-in-kind producer shall be responsible for reporting and remitting the tax levied by this chapter on the take-in-kind volumes.

(h) The tax computed under this article shall become due and payable in the same manner as the tax computed under Article 1 of this chapter and the tax shall constitute a first lien upon the offshore production so produced when in the possession of the producer or any purchaser of the oil or gas. In the event the person in charge of production operations fails to pay the tax, then the department may proceed against the producer or the purchaser to collect the tax.
Ala. Code § 40-30-7 — Alabama Code / Title 40 / Chapter 30 / Section 40-30-7
Section 40-30-7 Rulemaking Authority
Status: in_force

The department, whenever feasible, shall standardize the method of filing returns, license applications, and methods of payments. The department may prescribe by administrative rule the method of filing tax returns, license applications, and other information related to laws for which the department is responsible for administering as well as the method of payment for such taxes, licenses, and other information in order to standardize these processes whenever feasible. Such rules shall be promulgated in accordance with the Administrative Procedure Act and shall be reviewed every five years in accordance with the Red Tape Reduction Act.
Ala. Code § 40-14B-1 — Alabama Code / Title 40 / Chapter 14B / Section 40-14B-1
Section 40-14B-1 Definitions
Status: in_force

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

(1) AFFILIATE. An affiliate of another person shall include any of the following:

a. A person who directly or indirectly either:

1. Beneficially owns 15 percent or more of the outstanding voting securities or other voting ownership interests of the other person, whether through rights, options, convertible interests, or otherwise; or

2. Controls or holds power to vote 15 percent or more of the outstanding voting securities or other voting ownership interests of the other person.

b. A person owning 15 percent or more of the outstanding voting securities or other voting ownership interests of which are directly or indirectly either:

1. Beneficially owned by the other person, whether through rights, options, convertible interests, or otherwise; or

2. Controlled or held with power to vote by the other person.

c. A partnership or limited liability company in which the other person is a general partner, managing member or manager, as the case may be.

d. An officer, director, employee, or agent of the other person, or an immediate family member of the officer, director, employee, or agent.

(2) ALLOCATION DATE. The date on which the certified investors of a certified capital company are allocated certified capital by the Alabama Development Office under this chapter.

(3) CERTIFIED CAPITAL. An investment of cash by a certified investor in a certified capital company that fully funds the purchase price of an equity interest in the company or a qualified debt instrument issued by the certified capital company.

(4) CERTIFIED CAPITAL COMPANY. A partnership, corporation, or trust or limited liability company, whether organized on a profit or not-for-profit basis, that has as its primary business activity the investment of cash in qualified technology businesses and that is certified as meeting the criteria of this chapter.

(5) CERTIFIED INVESTOR. An insurance company or other person that has state premium tax liability, that contributes certified capital pursuant to an allocation of premium tax credits under this chapter.

(6) PERSON. A natural person or entity, including a corporation, general or limited partnership, or trust or limited liability company.

(7) PREMIUM TAX CREDIT ALLOCATION CLAIM. A claim for allocation of premium tax credits.

(8) QUALIFIED DEBT INSTRUMENT. A debt instrument issued by a certified capital company, at par value or a premium, that:

a. Has an original maturity date of at least five years after the date of issuance.

b. Has a repayment schedule that is not faster than a level principal amortization over five years.

c. Has no interest, distribution, or payment features that are related to the profitability of the certified capital company or the performance of the certified capital company’s investment portfolio.

(9) QUALIFIED DISTRIBUTION. Any distribution or payment from certified capital by a certified capital company in connection with the following:

a. The reasonable costs and expenses of forming, syndicating, managing, and operating the company, including reasonable and necessary fees paid for professional services, including legal and accounting services, related to the formation and operation of the company, and an annual management fee in an amount that does not exceed two and one-half percent of the certified capital of the company; provided that no distribution or payment authorized by this paragraph a. be made directly or indirectly to a certified investor, except for distributions or payments made in consideration for a guaranty, indemnity, bond, insurance policy, or other payment undertaking described by subsection (b) of Section 40-14B-4.

b. Any projected increase in federal or state taxes, including penalties and interest related to state and federal income taxes, of the equity owners of the company resulting from the earnings or other tax liability of the company to the extent that the increase is related to the ownership, management, or operation of the company.

(10) QUALIFIED INVESTMENT. The investment of cash by a certified capital company in a qualified technology business for the purchase of any debt, debt participation, equity, or hybrid security of any nature or description, including a debt instrument or security that has the characteristics of debt but that provides for conversion into equity or equity participation instruments such as options or warrants.

(11) QUALIFIED TECHNOLOGY BUSINESS. A business that, at the time of a certified capital company’s first investment in the business:

a. Is headquartered in this state and intends to remain in this state after receipt of the investment by the certified capital company, or is headquartered in another state and intends to relocate its headquarters to this state after receipt of the investment by the certified capital company.

b. Has its principal business operations located in this state and intends to maintain business operations in this state after receipt of the investment by the certified capital company, or has its principal business operations located in another state, and intends to relocate business operations to this state within 90 days after receipt of investment by the certified capital company.

c. Has agreed to use the qualified investment primarily to either support business operations in this state, or in the case of a start-up company, establish and support business operations in this state, except in each case, advertising, sales and promotional operations which may be conducted outside of this state.

d. Has not more than 100 employees and either employs at least 80 percent of its employees in this state, or pays at least 80 percent of its payroll to employees in this state.

e. Is primarily engaged in any of the following:

1. Manufacturing, processing, or assembling products.

2. Conducting research and development.

3. Providing services.

f. Is not primarily engaged in any of the following:

1. Retail sales.

2. Real estate development.

3. The business of insurance, banking, or lending.

4. The provision of professional services provided by accountants, attorneys, or physicians.

(12) STATE PREMIUM TAX LIABILITY. Includes:

a. Any liability incurred by any person under Chapter 4A of Title 27, the Alabama Insurance Code.

b. If the tax liability imposed under Chapter 4A of Title 27, the Alabama Insurance Code, on January 1, 2002, is eliminated or reduced, any tax liability imposed on an insurance company or other person that had premium tax liability under Chapter 4A of Title 27, the Alabama Insurance Code, on that date.
Ala. Code § 40-23-4.01 — Alabama Code / Title 40 / Chapter 23 / Section 40-23-4.01
Section 40-23-4.01 Exemption or Rescission of County or Municipal Sales and Use Tax
Status: in_force

(a) Notwithstanding any other laws to the contrary, any law that enacts or amends a sales and use tax exemption shall apply only to state sales and use taxes and shall not apply to county or municipal sales and use taxes, unless all of the following are satisfied: (1) The law provides for exemption of county or municipal sales and use tax. (2) The exemption is approved by resolution or ordinance of the county or municipality. The resolution or ordinance must include all of the following provisions: a. An effective date of September 1 of a given year for the exemption. b. The duration of the exemption, which must be in fiscal year increments or in perpetuity. (3) The county commission or municipality provides notice of the resolution or ordinance to the Alabama Department of Revenue by July 1 prior to the effective date of the exemption. (b) A county or municipality may rescind a county or municipal sales and use tax exemption by resolution or ordinance provided both of the following conditions are met: (1) The rescission is effective beginning on September 1 of a given fiscal year. (2) The county commission or municipality provides notice of the resolution or ordinance to the Alabama Department of Revenue by July 1 prior to the effective date of the rescission. (c)(1) This section does not amend, repeal, or supersede any general law enacted prior to May 6, 2025, that provides an exemption from county or municipal sales and use taxes, if the law does not require adoption of a resolution or ordinance by the county or municipality for the county or municipal sales and use tax exemption to become effective. (2) Notwithstanding any other law to the contrary, a county or municipality may not adopt a resolution or ordinance providing a county or municipal sales or use tax exemption pursuant to a general law enacted prior to May 6, 2025, unless the county or municipality complies with subdivisions (a)(2) and (a)(3). (3) Notwithstanding any other law to the contrary, any county or municipal sales or use tax exemption adopted by a county or municipality pursuant to a general law enacted prior to May 6, 2025, shall cease to be effective beginning September 1, 2025, unless the county or municipality complies with subdivisions (a)(2) and (a)(3). (d) The department shall publish and maintain a listing of county and municipal sales and use tax exemptions adopted as provided by this section. (e) The department may adopt rules to administer and implement this section. (f) This section shall not be construed to modify or supersede the process by which certificates of exemption from state and local sales and use taxes are issued pursuant to Section 40-9-14.1.

(1) The law provides for exemption of county or municipal sales and use tax. (2) The exemption is approved by resolution or ordinance of the county or municipality. The resolution or ordinance must include all of the following provisions: a. An effective date of September 1 of a given year for the exemption. b. The duration of the exemption, which must be in fiscal year increments or in perpetuity. (3) The county commission or municipality provides notice of the resolution or ordinance to the Alabama Department of Revenue by July 1 prior to the effective date of the exemption. (b) A county or municipality may rescind a county or municipal sales and use tax exemption by resolution or ordinance provided both of the following conditions are met: (1) The rescission is effective beginning on September 1 of a given fiscal year. (2) The county commission or municipality provides notice of the resolution or ordinance to the Alabama Department of Revenue by July 1 prior to the effective date of the rescission. (c)(1) This section does not amend, repeal, or supersede any general law enacted prior to May 6, 2025, that provides an exemption from county or municipal sales and use taxes, if the law does not require adoption of a resolution or ordinance by the county or municipality for the county or municipal sales and use tax exemption to become effective. (2) Notwithstanding any other law to the contrary, a county or municipality may not adopt a resolution or ordinance providing a county or municipal sales or use tax exemption pursuant to a general law enacted prior to May 6, 2025, unless the county or municipality complies with subdivisions (a)(2) and (a)(3). (3) Notwithstanding any other law to the contrary, any county or municipal sales or use tax exemption adopted by a county or municipality pursuant to a general law enacted prior to May 6, 2025, shall cease to be effective beginning September 1, 2025, unless the county or municipality complies with subdivisions (a)(2) and (a)(3). (d) The department shall publish and maintain a listing of county and municipal sales and use tax exemptions adopted as provided by this section. (e) The department may adopt rules to administer and implement this section. (f) This section shall not be construed to modify or supersede the process by which certificates of exemption from state and local sales and use taxes are issued pursuant to Section 40-9-14.1.

(2) The exemption is approved by resolution or ordinance of the county or municipality. The resolution or ordinance must include all of the following provisions: a. An effective date of September 1 of a given year for the exemption. b. The duration of the exemption, which must be in fiscal year increments or in perpetuity. (3) The county commission or municipality provides notice of the resolution or ordinance to the Alabama Department of Revenue by July 1 prior to the effective date of the exemption. (b) A county or municipality may rescind a county or municipal sales and use tax exemption by resolution or ordinance provided both of the following conditions are met: (1) The rescission is effective beginning on September 1 of a given fiscal year. (2) The county commission or municipality provides notice of the resolution or ordinance to the Alabama Department of Revenue by July 1 prior to the effective date of the rescission. (c)(1) This section does not amend, repeal, or supersede any general law enacted prior to May 6, 2025, that provides an exemption from county or municipal sales and use taxes, if the law does not require adoption of a resolution or ordinance by the county or municipality for the county or municipal sales and use tax exemption to become effective. (2) Notwithstanding any other law to the contrary, a county or municipality may not adopt a resolution or ordinance providing a county or municipal sales or use tax exemption pursuant to a general law enacted prior to May 6, 2025, unless the county or municipality complies with subdivisions (a)(2) and (a)(3). (3) Notwithstanding any other law to the contrary, any county or municipal sales or use tax exemption adopted by a county or municipality pursuant to a general law enacted prior to May 6, 2025, shall cease to be effective beginning September 1, 2025, unless the county or municipality complies with subdivisions (a)(2) and (a)(3). (d) The department shall publish and maintain a listing of county and municipal sales and use tax exemptions adopted as provided by this section. (e) The department may adopt rules to administer and implement this section. (f) This section shall not be construed to modify or supersede the process by which certificates of exemption from state and local sales and use taxes are issued pursuant to Section 40-9-14.1.

a. An effective date of September 1 of a given year for the exemption. b. The duration of the exemption, which must be in fiscal year increments or in perpetuity. (3) The county commission or municipality provides notice of the resolution or ordinance to the Alabama Department of Revenue by July 1 prior to the effective date of the exemption. (b) A county or municipality may rescind a county or municipal sales and use tax exemption by resolution or ordinance provided both of the following conditions are met: (1) The rescission is effective beginning on September 1 of a given fiscal year. (2) The county commission or municipality provides notice of the resolution or ordinance to the Alabama Department of Revenue by July 1 prior to the effective date of the rescission. (c)(1) This section does not amend, repeal, or supersede any general law enacted prior to May 6, 2025, that provides an exemption from county or municipal sales and use taxes, if the law does not require adoption of a resolution or ordinance by the county or municipality for the county or municipal sales and use tax exemption to become effective. (2) Notwithstanding any other law to the contrary, a county or municipality may not adopt a resolution or ordinance providing a county or municipal sales or use tax exemption pursuant to a general law enacted prior to May 6, 2025, unless the county or municipality complies with subdivisions (a)(2) and (a)(3). (3) Notwithstanding any other law to the contrary, any county or municipal sales or use tax exemption adopted by a county or municipality pursuant to a general law enacted prior to May 6, 2025, shall cease to be effective beginning September 1, 2025, unless the county or municipality complies with subdivisions (a)(2) and (a)(3). (d) The department shall publish and maintain a listing of county and municipal sales and use tax exemptions adopted as provided by this section. (e) The department may adopt rules to administer and implement this section. (f) This section shall not be construed to modify or supersede the process by which certificates of exemption from state and local sales and use taxes are issued pursuant to Section 40-9-14.1.

b. The duration of the exemption, which must be in fiscal year increments or in perpetuity. (3) The county commission or municipality provides notice of the resolution or ordinance to the Alabama Department of Revenue by July 1 prior to the effective date of the exemption. (b) A county or municipality may rescind a county or municipal sales and use tax exemption by resolution or ordinance provided both of the following conditions are met: (1) The rescission is effective beginning on September 1 of a given fiscal year. (2) The county commission or municipality provides notice of the resolution or ordinance to the Alabama Department of Revenue by July 1 prior to the effective date of the rescission. (c)(1) This section does not amend, repeal, or supersede any general law enacted prior to May 6, 2025, that provides an exemption from county or municipal sales and use taxes, if the law does not require adoption of a resolution or ordinance by the county or municipality for the county or municipal sales and use tax exemption to become effective. (2) Notwithstanding any other law to the contrary, a county or municipality may not adopt a resolution or ordinance providing a county or municipal sales or use tax exemption pursuant to a general law enacted prior to May 6, 2025, unless the county or municipality complies with subdivisions (a)(2) and (a)(3). (3) Notwithstanding any other law to the contrary, any county or municipal sales or use tax exemption adopted by a county or municipality pursuant to a general law enacted prior to May 6, 2025, shall cease to be effective beginning September 1, 2025, unless the county or municipality complies with subdivisions (a)(2) and (a)(3). (d) The department shall publish and maintain a listing of county and municipal sales and use tax exemptions adopted as provided by this section. (e) The department may adopt rules to administer and implement this section. (f) This section shall not be construed to modify or supersede the process by which certificates of exemption from state and local sales and use taxes are issued pursuant to Section 40-9-14.1.

(3) The county commission or municipality provides notice of the resolution or ordinance to the Alabama Department of Revenue by July 1 prior to the effective date of the exemption. (b) A county or municipality may rescind a county or municipal sales and use tax exemption by resolution or ordinance provided both of the following conditions are met: (1) The rescission is effective beginning on September 1 of a given fiscal year. (2) The county commission or municipality provides notice of the resolution or ordinance to the Alabama Department of Revenue by July 1 prior to the effective date of the rescission. (c)(1) This section does not amend, repeal, or supersede any general law enacted prior to May 6, 2025, that provides an exemption from county or municipal sales and use taxes, if the law does not require adoption of a resolution or ordinance by the county or municipality for the county or municipal sales and use tax exemption to become effective. (2) Notwithstanding any other law to the contrary, a county or municipality may not adopt a resolution or ordinance providing a county or municipal sales or use tax exemption pursuant to a general law enacted prior to May 6, 2025, unless the county or municipality complies with subdivisions (a)(2) and (a)(3). (3) Notwithstanding any other law to the contrary, any county or municipal sales or use tax exemption adopted by a county or municipality pursuant to a general law enacted prior to May 6, 2025, shall cease to be effective beginning September 1, 2025, unless the county or municipality complies with subdivisions (a)(2) and (a)(3). (d) The department shall publish and maintain a listing of county and municipal sales and use tax exemptions adopted as provided by this section. (e) The department may adopt rules to administer and implement this section. (f) This section shall not be construed to modify or supersede the process by which certificates of exemption from state and local sales and use taxes are issued pursuant to Section 40-9-14.1.

(b) A county or municipality may rescind a county or municipal sales and use tax exemption by resolution or ordinance provided both of the following conditions are met: (1) The rescission is effective beginning on September 1 of a given fiscal year. (2) The county commission or municipality provides notice of the resolution or ordinance to the Alabama Department of Revenue by July 1 prior to the effective date of the rescission. (c)(1) This section does not amend, repeal, or supersede any general law enacted prior to May 6, 2025, that provides an exemption from county or municipal sales and use taxes, if the law does not require adoption of a resolution or ordinance by the county or municipality for the county or municipal sales and use tax exemption to become effective. (2) Notwithstanding any other law to the contrary, a county or municipality may not adopt a resolution or ordinance providing a county or municipal sales or use tax exemption pursuant to a general law enacted prior to May 6, 2025, unless the county or municipality complies with subdivisions (a)(2) and (a)(3). (3) Notwithstanding any other law to the contrary, any county or municipal sales or use tax exemption adopted by a county or municipality pursuant to a general law enacted prior to May 6, 2025, shall cease to be effective beginning September 1, 2025, unless the county or municipality complies with subdivisions (a)(2) and (a)(3). (d) The department shall publish and maintain a listing of county and municipal sales and use tax exemptions adopted as provided by this section. (e) The department may adopt rules to administer and implement this section. (f) This section shall not be construed to modify or supersede the process by which certificates of exemption from state and local sales and use taxes are issued pursuant to Section 40-9-14.1.

(1) The rescission is effective beginning on September 1 of a given fiscal year. (2) The county commission or municipality provides notice of the resolution or ordinance to the Alabama Department of Revenue by July 1 prior to the effective date of the rescission. (c)(1) This section does not amend, repeal, or supersede any general law enacted prior to May 6, 2025, that provides an exemption from county or municipal sales and use taxes, if the law does not require adoption of a resolution or ordinance by the county or municipality for the county or municipal sales and use tax exemption to become effective. (2) Notwithstanding any other law to the contrary, a county or municipality may not adopt a resolution or ordinance providing a county or municipal sales or use tax exemption pursuant to a general law enacted prior to May 6, 2025, unless the county or municipality complies with subdivisions (a)(2) and (a)(3). (3) Notwithstanding any other law to the contrary, any county or municipal sales or use tax exemption adopted by a county or municipality pursuant to a general law enacted prior to May 6, 2025, shall cease to be effective beginning September 1, 2025, unless the county or municipality complies with subdivisions (a)(2) and (a)(3). (d) The department shall publish and maintain a listing of county and municipal sales and use tax exemptions adopted as provided by this section. (e) The department may adopt rules to administer and implement this section. (f) This section shall not be construed to modify or supersede the process by which certificates of exemption from state and local sales and use taxes are issued pursuant to Section 40-9-14.1.

(2) The county commission or municipality provides notice of the resolution or ordinance to the Alabama Department of Revenue by July 1 prior to the effective date of the rescission. (c)(1) This section does not amend, repeal, or supersede any general law enacted prior to May 6, 2025, that provides an exemption from county or municipal sales and use taxes, if the law does not require adoption of a resolution or ordinance by the county or municipality for the county or municipal sales and use tax exemption to become effective. (2) Notwithstanding any other law to the contrary, a county or municipality may not adopt a resolution or ordinance providing a county or municipal sales or use tax exemption pursuant to a general law enacted prior to May 6, 2025, unless the county or municipality complies with subdivisions (a)(2) and (a)(3). (3) Notwithstanding any other law to the contrary, any county or municipal sales or use tax exemption adopted by a county or municipality pursuant to a general law enacted prior to May 6, 2025, shall cease to be effective beginning September 1, 2025, unless the county or municipality complies with subdivisions (a)(2) and (a)(3). (d) The department shall publish and maintain a listing of county and municipal sales and use tax exemptions adopted as provided by this section. (e) The department may adopt rules to administer and implement this section. (f) This section shall not be construed to modify or supersede the process by which certificates of exemption from state and local sales and use taxes are issued pursuant to Section 40-9-14.1.

(c)(1) This section does not amend, repeal, or supersede any general law enacted prior to May 6, 2025, that provides an exemption from county or municipal sales and use taxes, if the law does not require adoption of a resolution or ordinance by the county or municipality for the county or municipal sales and use tax exemption to become effective. (2) Notwithstanding any other law to the contrary, a county or municipality may not adopt a resolution or ordinance providing a county or municipal sales or use tax exemption pursuant to a general law enacted prior to May 6, 2025, unless the county or municipality complies with subdivisions (a)(2) and (a)(3). (3) Notwithstanding any other law to the contrary, any county or municipal sales or use tax exemption adopted by a county or municipality pursuant to a general law enacted prior to May 6, 2025, shall cease to be effective beginning September 1, 2025, unless the county or municipality complies with subdivisions (a)(2) and (a)(3). (d) The department shall publish and maintain a listing of county and municipal sales and use tax exemptions adopted as provided by this section. (e) The department may adopt rules to administer and implement this section. (f) This section shall not be construed to modify or supersede the process by which certificates of exemption from state and local sales and use taxes are issued pursuant to Section 40-9-14.1.

(2) Notwithstanding any other law to the contrary, a county or municipality may not adopt a resolution or ordinance providing a county or municipal sales or use tax exemption pursuant to a general law enacted prior to May 6, 2025, unless the county or municipality complies with subdivisions (a)(2) and (a)(3). (3) Notwithstanding any other law to the contrary, any county or municipal sales or use tax exemption adopted by a county or municipality pursuant to a general law enacted prior to May 6, 2025, shall cease to be effective beginning September 1, 2025, unless the county or municipality complies with subdivisions (a)(2) and (a)(3). (d) The department shall publish and maintain a listing of county and municipal sales and use tax exemptions adopted as provided by this section. (e) The department may adopt rules to administer and implement this section. (f) This section shall not be construed to modify or supersede the process by which certificates of exemption from state and local sales and use taxes are issued pursuant to Section 40-9-14.1.

(3) Notwithstanding any other law to the contrary, any county or municipal sales or use tax exemption adopted by a county or municipality pursuant to a general law enacted prior to May 6, 2025, shall cease to be effective beginning September 1, 2025, unless the county or municipality complies with subdivisions (a)(2) and (a)(3). (d) The department shall publish and maintain a listing of county and municipal sales and use tax exemptions adopted as provided by this section. (e) The department may adopt rules to administer and implement this section. (f) This section shall not be construed to modify or supersede the process by which certificates of exemption from state and local sales and use taxes are issued pursuant to Section 40-9-14.1.

(d) The department shall publish and maintain a listing of county and municipal sales and use tax exemptions adopted as provided by this section. (e) The department may adopt rules to administer and implement this section. (f) This section shall not be construed to modify or supersede the process by which certificates of exemption from state and local sales and use taxes are issued pursuant to Section 40-9-14.1.

(e) The department may adopt rules to administer and implement this section.

(f) This section shall not be construed to modify or supersede the process by which certificates of exemption from state and local sales and use taxes are issued pursuant to Section 40-9-14.1.
Ala. Code § 40-17-352 — Alabama Code / Title 40 / Chapter 17 / Section 40-17-352
Section 40-17-352 Criminal Penalties
Status: in_force

(a) Any person who willfully does any of the following is guilty of a misdemeanor and upon conviction thereof shall be fined not less than five thousand dollars ($5,000) nor more than twenty-five thousand dollars ($25,000), or imprisoned for not more than one year, or both:

(1) Fails to obtain a license as required by this article prior to engaging in an activity for which a license is required.

(2) Fails to pay to this state no more than 30 days after the date the tax is due the tax levied by this article.

(3) Makes a false statement on an application, return, ticket, invoice, statement, or any other document required under this article.

(4) Fails to file no more than 30 days after it is due any return required by this article.

(5) Fails to maintain any record required by this article.

(6) Makes a false statement in an application for a refund.

(7) Fails to make required disclosure of the correct amount of fuel sold or used in this state.

(8) Fails to show or give a shipping document as required under this article.

(9) Uses, delivers, or sells any aviation fuel for use or intended for use in highway vehicles or watercraft.

(10) Interferes with or refuses to permit seizures authorized under Section 40-17-353.

(11) Delivers motor fuel from a transport vehicle to the fuel supply tank of a highway vehicle.

(12) Dispenses into the supply tank of a highway vehicle, watercraft, or aircraft any motor fuel on which tax levied by Section 40-17-325 has not been paid.

(13) Allows to be dispensed into the supply tank of a highway vehicle, watercraft, or aircraft any motor fuel on which tax levied by Section 40-17-325 has not been paid.

(14) Purchases motor fuel from an unlicensed distributor, unlicensed importer, or unlicensed supplier.

(b) Any person who willfully does any of the following with the intent to either evade or circumvent the tax levied by Section 40-17-325 or assists any other person in efforts to evade or circumvent the tax shall be guilty of a felony and upon conviction thereof shall be fined not less than twenty-five thousand dollars ($25,000) nor more than fifty thousand dollars ($50,000), or imprisoned in a state correctional facility for not less than one nor more than five years, or both fined and imprisoned:

(1) Fails to pay motor fuel taxes and diverts the tax proceeds for other purposes.

(2) As a licensee or the agent or representative of a licensee, converts or attempts to convert motor fuel tax proceeds for the use of the licensee or the licensee’s agent or representative, with the intent to defraud this state.

(3) Collects motor fuel taxes when not authorized or licensed by the department to do so.

(4) Imports motor fuel into this state in contravention of this article.

(5) Conspires with any other person or persons to engage in an act, plan, or scheme to defraud this state of motor fuel tax proceeds.

(6) Alters or attempts to alter the strength or composition of any dye or marker in any dyed diesel fuel intended to be used for a taxable purpose.

(7) Fails to remit to the department any tax levied pursuant to this article if the person has added, or represented that he or she has added, the tax to the sales price for the motor fuel and has collected the amount of the tax.

(c) Each offense under this section is subject to a separate criminal penalty.
Ala. Code § 40-21-50 — Alabama Code / Title 40 / Chapter 21 / Section 40-21-50
Section 40-21-50 Levied Generally
Status: in_force

For each person operating a public utility, such as a street railroad or interurban railroad operated by electricity or other motive power, waterworks, gas company, pipeline company for transporting or carrying gas, oil, gasoline, water or other commodities, gas distributing companies, whether by means of pipeline or by tanks, drums, tubes, cylinders or otherwise, heating companies or other public utility, except electric, hydroelectric, telephone or telegraph companies, railroad or sleeping car companies and express companies which are otherwise licensed, shall pay to the state a license tax equal to two and two-tenths percent on each $1 of gross receipts of such public utility in this state for the preceding year. For the first year’s business, where an existing public utility is taken over, such license tax payable to the state shall be equal to two and two-tenths percent on each $1 of the gross receipts for the preceding year of the public utility taken over, less whatever sum the prior operators have paid as such license tax on the gross receipts for that year. Where no existing public utility is taken over, such license tax for the first year, as well as for the second year, shall be based on the first year’s business, but shall in no event be less than $100 for the first year’s business; provided, that where business is started after April 1 the payment shall be not less than $50. Any person establishing a new public utility shall pay to the state the sum of $100 where operation is begun between October 1 and April 1 and $50 when operation is begun after April 1 and shall also at the same time execute a bond, payable to the State of Alabama, to insure payment of whatever sum, in addition to the $100 or $50, which may be due when, at the end of the first year or if operation began after April 1, the amount of the gross receipts is ascertainable. Such license tax shall be paid to the Department of Revenue by check made payable to the treasurer and shall be paid quarterly, one fourth on October 1, one fourth on January 1, one fourth on April 1 and one fourth on July 1 and shall become delinquent on the fifteenth day of each said month, based upon gross receipts for the preceding year, or half year if operations began after April 1. The payment of such license shall be accompanied by a sworn statement made on forms furnished by the Department of Revenue by the president, manager or operating officer of the public utility, or by the owner, receiver, or trustee thereof, giving the name of the person, firm, or corporation owning and operating said public utility and the principal place of business thereof, showing the gross receipts of such public utility for the preceding year. The books of every person operating a public utility shall be at all times open to the inspection of the Department of Revenue. Any person failing to make such sworn statement or willfully making a false statement of the gross receipts of such public utility shall be guilty of a misdemeanor and upon conviction shall be fined not exceeding $500 and shall also forfeit to the state three times the amount of the license on said utility, but no license under this schedule shall be paid to the county or counties.
Ala. Code § 40-25A-16 — Alabama Code / Title 40 / Chapter 25A / Section 40-25A-16
Section 40-25A-16 Enforcement of Chapter; Promulgation of Rules and Regulations
Status: in_force

The Department of Revenue is hereby charged with the enforcement of the provisions of this chapter and is hereby authorized and empowered to prescribe, adopt, promulgate and enforce, rules and regulations, relating to any matter or thing pertaining to the administration and enforcement of the provisions of this chapter, and the collection of taxes, penalties and interest imposed by this chapter.
Ala. Code § 40-20-12 — Alabama Code / Title 40 / Chapter 20 / Section 40-20-12
Section 40-20-12 Exemption from Ad Valorem Taxes
Status: in_force

(a) All oil or gas produced, all leases in production, including mineral rights in producing properties, and all oil or gas under the ground on producing properties within the State of Alabama shall be exempt from all ad valorem taxes now levied or hereafter levied by the State of Alabama or by any county or municipality. No additional assessment shall be added to the surface value of such lands by the presence of oil or gas thereunder or its production therefrom.

(b) For the purpose of this article, the area of a lease or leases, including oil and gas rights considered to be in production, or the area of any other producing property considered to be in production, shall include an oil or gas drilling unit as established by the State Oil and Gas Board of Alabama and shall be exempt from ad valorem taxation because of production from any one well.
Ala. Code § 40-10-195 — Alabama Code / Title 40 / Chapter 10 / Section 40-10-195
Section 40-10-195 Redemption by Person Owning Interest Less Than Whole
Status: in_force

A person owning an interest less than the whole in real property may redeem a tax lien pursuant to Section 40-10-193.
Ala. Code § 40-12-103 — Alabama Code / Title 40 / Chapter 12 / Section 40-12-103
Section 40-12-103 Flying Jennies, Merry-Go-Rounds, Etc
Status: in_force

For each flying jenny, called also hobbyhorses, and merry-go-rounds, roller coasters, or other devices of like character, there shall be paid a license tax of $50 per year, $20 for each month or $5 for each week in each place in which such device is operated, whether incorporated or not.
Ala. Code § 40-7-2.2 — Alabama Code / Title 40 / Chapter 7 / Section 40-7-2.2
Section 40-7-2.2 Limitation on Assessed Value of Certain Real Property for Ad Valorem Tax Purposes; Exceptions
Status: in_force

(a) After each county-wide reappraisal, as provided by Article 2, and the resulting assessed value of property for ad valorem tax purposes, the tax assessor shall annually compare the assessed value of each real property reappraised or reassessed to the prior year’s assessed value. If the assessed value of the property increased, the tax assessor shall adjust the assessed value of the property pursuant to this section.

(b)(1) Class III properties, as defined in Section 40-8-1, shall be limited to not more than a seven percent increase in the assessed value of the property from the previous year’s assessed value.

(2) Class II properties, as defined in Section 40-8-1, shall be limited to not more than a seven percent increase in the assessed value of the property from the previous year’s assessed value.

(c) The limitations provided for in subsection (b) shall not apply to:

(1) Real property that has never been assessed.

(2) Additions or improvements to real property, including new construction. This subdivision shall not include repairs to or ordinary maintenance of an existing structure or the grounds of the property.

(3) Change to the classification of the property.

(4) Change in ownership of the property, except for any of the following:

a. Transfers between spouse or family members for no or nominal consideration, including upon death of owner.

b. Transfers due to redemption after foreclosure of a mortgage, tax sale, or tax lien.

(5) Property located in a tax increment district created pursuant to Chapter 99 of Title 11.

(d) The limitations provided for in subsection (b) shall be effective October 1, 2024, and shall continue through the fiscal year beginning October 1, 2027.
Ala. Code § 40-17-30 — Alabama Code / Title 40 / Chapter 17 / Section 40-17-30
Section 40-17-30 Definitions
Status: reserved

Repealed by Act 2011-565, §45, p. 1084, effective October 1, 2012.
Ala. Code § 40-1-48 — Alabama Code / Title 40 / Chapter 1 / Section 40-1-48
Section 40-1-48 Investment of Ad Valorem Taxes - Use of Special Funds
Status: in_force

The special funds herein established shall be used and expended by the officials for which the funds are established by such officials requisitioning expenditures from the fund for the payment of any and all reasonable and necessary expenses incurred in carrying out their official duties, including but not necessarily limited to the following: Official educational expenses for such officials and/or their employees; provided, that such funds may not be expended for the usual and ordinary expenses of operating such officials’ office otherwise required by law to be furnished by the county governing body.
Ala. Code § 40-12-152 — Alabama Code / Title 40 / Chapter 12 / Section 40-12-152
Section 40-12-152 Roadhouses, Nightclubs, Etc
Status: in_force

Every place commonly known as a roadhouse, nightclub, public dance hall or place by any other name where the general public is permitted to dance, whether or not a charge is made therefor, within incorporated cities or towns or within the police jurisdiction thereof, shall pay a license tax of $25; and in all other places $50.
Ala. Code § 40-18-243 — Alabama Code / Title 40 / Chapter 18 / Section 40-18-243
Section 40-18-243 Availability of Credit on Pass-Through Basis
Status: reserved

REPEALED IN THE 2015 REGULAR SESSION BY ACT 2015-27 EFFECTIVE JULY 2, 2015.
Ala. Code § 40-17-332 — Alabama Code / Title 40 / Chapter 17 / Section 40-17-332
Section 40-17-332 Licenses Required
Status: in_force

(a) Each person engaged in business in this state as a supplier shall first obtain a supplier’s license. The fee for a supplier’s license is two hundred dollars ($200). A supplier engaged in business in this state will be deemed a permissive supplier with respect to its transactions outside of this state and will have all of the responsibilities and obligations applicable to a permissive supplier as covered in this article.

(b) A person who elects to collect the tax imposed by this article as a supplier and who meets the definition of a permissive supplier may obtain a permissive supplier’s license. Application for or possession of a permissive supplier’s license does not in itself subject the applicant or licensee to the jurisdiction of this state for a purpose other than administration and enforcement of this article.

(c) Each terminal operator other than a supplier licensed under subsection (a) engaged in business in this state as a terminal operator shall first obtain a terminal operator’s license for each terminal site.

(d) The state shall require any exporter, other than a licensed supplier, who exports products to another state to first obtain an exporter’s license prior to any exports. The fee for an exporter’s license is one hundred dollars ($100).

(e) Each person who is not licensed as a supplier shall obtain a transporter’s license before transporting taxable motor fuel by whatever manner whether the person is engaged for hire in interstate commerce or for hire in intrastate commerce. The fee for a transporter’s license is fifty dollars ($50).

(f) Each person other than a licensed supplier who wishes to cause motor fuel to be delivered into this state on his or her behalf, for his or her own account, or for resale to a purchaser in this state from another state in a fuel transport truck or railcar shall apply and obtain an importer’s license. The fee for an importer’s license is one hundred dollars ($100).

(g) Each person other than a licensed supplier who is required to pay the tax imposed by subsection (d) of Section 40-17-326 shall obtain a blender’s license.

(h) Each person other than a licensed supplier who purchases taxable motor fuel for resale within this state from a licensed terminal supplier shall first obtain a distributor’s license which is operative for all locations controlled or operated by that licensee in this state or in any other state from which the person removes fuel for delivery and use in Alabama. The fee for a distributor’s license is fifty dollars ($50).

(i) Each person, other than a licensed supplier, who desires to purchase aviation fuel at the rate of tax specified under subdivision (3) of subsection (a) of Section 40-17-325 must first obtain an aviation fuel purchaser license. The fee for an aviation fuel dealer/consumer license is two hundred dollars ($200).

(j) The United States government or any agency thereof, any county governing body of this state, any incorporated municipal governing body of this state, city and county boards of education of this state, the Alabama Institute for Deaf and Blind and the Department of Youth Services school district, and private and church school systems as defined in Section 16-28-1, and which offer essentially the same curriculum as offered in grades K-12 in the public schools of this state may apply for a license to purchase motor fuel on a tax exempt basis. The exempt agency will be responsible for supplying to its motor fuel vendor a copy of the license as issued by the department in support of its tax exempt status.

(k) Any person, other than one who possesses a valid Alabama supplier’s license, engaged in more than one activity for which a license is required shall obtain a separate license for each activity.

(l) All fees collected under this section, except those refunded, shall be paid into the State Treasury to the credit of the State Public Road and Bridge Fund.
Ala. Code § 40-23-193 — Alabama Code / Title 40 / Chapter 23 / Section 40-23-193
Section 40-23-193 Collection and Remittance of Simplified Sellers Use Tax; Reporting; Statement
Status: in_force

(a) The simplified sellers use tax due under the program is eight percent of the sales price on any tangible personal property sold or delivered into Alabama by an eligible seller participating in the program. The collection and remittance of simplified sellers use tax relieves the eligible seller and the purchaser from any additional state or local sales and use taxes on the transaction.

(b) The simplified sellers use tax collected by the eligible seller, at the rate of eight percent, shall be electronically reported in the manner prescribed by the department on or before the 20th day of the month next succeeding the month in which the tax accrues. The eligible seller shall remit the tax at the required rate or the amount of the tax collected, whichever is greater. The required monthly reporting from the eligible seller shall only include statewide totals of the simplified sellers use taxes collected and remitted, and shall not require information related to the location of purchasers or amount of sales into a specific locality. The department may not require an eligible seller to report and remit the simplified sellers use tax more frequently than is required for other sellers.

(c) No eligible seller shall be required to collect the tax at a rate greater than eight percent, regardless of the combined actual tax rates that may otherwise be applicable. Additionally, no sales for which the simplified sellers use tax is collected shall be subject to any additional sales or use tax from any locality levying a sales or use tax with respect to the purchase or use of the property, regardless of the actual tax rate that might have otherwise been applicable.

(d) The participating eligible seller shall collect the tax on all purchases delivered into Alabama unless the purchaser furnishes the eligible seller with a valid exemption certificate, sales tax license, or direct pay permit issued by the department. The eligible seller shall retain all exemption certificates, sales tax licenses, or direct pay permits in its files, or in such other manner as directed by the department.

(e) The eligible seller shall provide the purchaser with a statement or invoice showing that the simplified sellers use tax was collected and is to be remitted on the purchaser’s behalf. The statement shall be in a manner prescribed by the department.

(f) The simplified sellers use tax levied under this section shall not be collected and remitted in lieu of the sales and use tax collected by a licensing official pursuant to Section 40-23-104.
Ala. Code § 40-12-243 — Alabama Code / Title 40 / Chapter 12 / Section 40-12-243
Section 40-12-243 License Taxes and Registration Fees - Exemption of Private Passenger Vehicles of Foreign Consuls; Special Plates for Such Vehicles
Status: in_force

(a) Duly constituted and appointed consuls and honorary consuls of foreign countries who are officially stationed in Alabama may, upon application to the state Department of Revenue supported by proper proof of their said office, and subject otherwise to the provisions hereof, be issued annually a set of distinctive motor vehicle license plates or tags identifying such consuls, to be used on private passenger vehicles in lieu of the standard license plates required on such vehicles. The license plates in this connection shall be substantially in the following form:

“Consular Corps, No. _____ Alabama 2___”

(b) Each such set of plates shall contain a serial number designated by the state Department of Revenue, and the state Department of Revenue shall keep a record of each such set of plates issued by it, together with the serial number and such other information as may be necessary.

(c) Such consuls, where duly appointed and stationed in Alabama and where their applications have been approved by the state Department of Revenue, shall each be entitled to a set of such license plates without the payment of a license tax and upon the payment of an issuance fee of $.50 to the state Department of Revenue.

(d) The distinctive license plates issued hereunder shall not be transferable, shall be valid only as to the passenger vehicle of the consul to whom same may be issued, and shall be good only so long as such consul shall be qualified therefor during the specific fiscal year for which issued.

(e) The provisions of this section are supplementary to the laws of this state pertaining to the licensing of motor vehicles, and nothing herein shall be construed as repealing any of such laws.
Ala. Code § 40-12-171 — Alabama Code / Title 40 / Chapter 12 / Section 40-12-171
Section 40-12-171 Transfer of Freight
Status: in_force

Each person transferring freight, not including household goods, using more than one vehicle for hire in cities or towns or in the police jurisdiction thereof shall pay a license tax of $10 for each vehicle in excess of one. This section shall not apply to vehicles owned by motor carriers coming within the provisions of Sections 37-3-1 through 37-3-34 and 40-19-1 through 40-19-17 nor shall it apply to vehicles owned by any railroad company or express company.
Ala. Code § 40-7-32 — Alabama Code / Title 40 / Chapter 7 / Section 40-7-32
Section 40-7-32 Fees of Assessor for Returns on Escaped Property
Status: in_force

The assessor shall be entitled to a fee for making returns of property which has escaped taxation of $5 for each assessment provided if the escape is for more than one year, all back years shall be made on one assessment blank, and the current year’s escape on a separate assessment for which he shall be entitled to an additional fee of $5, such fee to be added to and collected with taxes due. In case of lands lying in one body, other than lands platted and subdivided into lots, the return shall be made on said lands as a whole, unless the assessor has reason to believe that they belong to different owners, in which case when lands lying in one body and supposed to belong to the same owner, must be included in one return, and no fee shall be allowed the assessor for any return made in disregard of this provision, but the assessment of any such property thereafter made shall not for that reason be invalid.
Ala. Code § 40-18-38 — Alabama Code / Title 40 / Chapter 18 / Section 40-18-38
Section 40-18-38 Additional Deductions Allowed for Corporations; Credits
Status: reserved

Repealed by Act 99-664, effective Dec. 31, 2000.
Ala. Code § 40-17-178 — Alabama Code / Title 40 / Chapter 17 / Section 40-17-178
Section 40-17-178 Penalty for Failure to Make Reports or Keep Records
Status: in_force

If any distributor, manufacturer, storer, or retail dealer in any oils, greases, or their substitutes in this state covered by the provisions of this article shall fail to make the reports, or any of them, to the Department of Revenue as herein required, or shall fail to keep the records required by this article, such distributor, manufacturer, storer, or retail dealer shall be guilty of a misdemeanor and upon conviction thereof shall be fined not less than $50 nor more than $300 for each offense.
Ala. Code § 40-18-146 — Alabama Code / Title 40 / Chapter 18 / Section 40-18-146
Section 40-18-146 Political Party Defined; Designated Contribution by Taxpayers Filing State Income Tax Return; Disposition of Contributions
Status: reserved

(a) For purposes of this article, the term “political party” shall be defined as provided in Section 17-16-2.

(b) Every individual who files a state income tax return may designate a contribution to a political party as provided under this section. Amounts of contributions for an individual return shall be $1 and, for a joint return, $2. Such contributions shall increase the tax liability of the taxpayer by the amount contributed.

(c) The designation for a political party shall appear on the face of the individual income tax return. The contributions so designated by the taxpayer and collected by the State of Alabama, Department of Revenue, shall be reserved for remittance to the appropriate officials of the state governing authority of the designated political party. The state Revenue Commission shall annually certify by December 1, all such designated amounts to be paid by the State Comptroller, and the Comptroller shall remit by the following January 1, such funds to the appropriate officials of the state governing authority of the designated political party.
Ala. Code § 40-7-59 — Alabama Code / Title 40 / Chapter 7 / Section 40-7-59
Section 40-7-59 Alternative Systems
Status: in_force

Notwithstanding any other provision of this article, no county property tax commissioner, county revenue commissioner, or similar county tax assessing or tax collecting official shall be prevented from providing an electronic system for the filing of any applicable business personal property tax returns through a system other than and as an alternative to the OPPAL system, nor shall any county property tax commissioner, county revenue commissioner, or similar county tax assessing or tax collecting official be prevented from enforcing mandatory electronic filing of a business personal property tax return pursuant to any local act of the Legislature.
Ala. Code § 40-9B-4.1 — Alabama Code / Title 40 / Chapter 9B / Section 40-9B-4.1
Section 40-9B-4.1 Availability of Incentives. (Amended by Act 2026-573)
Status: in_force

AMENDED BY ACT 2026-573, EFFECTIVE JUNE 1, 2026. SEE ACT FOR REVISED LANGUAGE.

In no event shall any incentive provided in Act 2012-210 be available to any company filing an application after July 31, 2028. Any project granted an incentive prior to July 31, 2028, shall be entitled to the incentive pursuant to the project agreement regardless of whether Act 2012-210 is reauthorized.
Ala. Code § 40-26-18 — Alabama Code / Title 40 / Chapter 26 / Section 40-26-18
Section 40-26-18 Administration of Chapter
Status: in_force

The administration of this chapter is vested in and shall be exercised by the Department of Revenue, except as otherwise herein provided, and the enforcement of any of the provisions of this chapter in any of the courts of the state shall be under the jurisdiction and supervision of the department, and the department may require the assistance of, and act through the district attorney of any county and the Attorney General of the state and any legal counsel of the Department of Revenue. The department shall appoint as needed such agents, clerks and stenographers as may be necessary to enforce the provisions of this chapter under the provisions of the merit system who shall perform such duties as may be required, and such duly appointed and qualified agents are authorized to act for the department as it may direct and as is authorized by law.
Ala. Code § 40-17-164 — Alabama Code / Title 40 / Chapter 17 / Section 40-17-164
Section 40-17-164 Penalty for Failure to Timely Obtain Decal; Disposition of Penalty
Status: in_force

Any person who fails to obtain a current decal within 30 days of the date the decal is required as provided in this chapter, shall be liable for a penalty of 20 percent of the fee in addition to the fee. The penalty shall be paid at the same time and in the same manner as the flat fee; and such penalty shall be deposited by the Liquefied Petroleum Gas Board in the State Treasury, to the credit of the Liquefied Petroleum Gas Board Fund.
Ala. Code § 40-17-382 — Alabama Code / Title 40 / Chapter 17 / Section 40-17-382
Section 40-17-382 Authorization and Use of System
Status: in_force

(a) All local taxing jurisdictions in the state shall authorize use of the system for any taxpayer required to file a return for a local motor fuel tax calculated on a per gallon basis and remit the tax payments. The return shall include, but not be limited to, the name of the store, the physical address of the store, the sales tax number of each store, the number of gallons of excise taxable motor fuel sold by the distributor to the store, the local excise tax paid, and any other information required by the department. Any taxpayer using the system for filing an electronic tax return for a local taxing jurisdiction shall be required to simultaneously remit payment through the system or through another method of payment accepted by the local taxing jurisdiction or its designee for which payment is being made.

(b) Not later than June 30, 2019, each local taxing jurisdiction shall provide the department with necessary information to allow all motor fuel tax payments to be remitted directly to the bank account or other account designated by the local taxing jurisdiction. Each non-state administered local taxing jurisdiction shall set up their accounts to allow dishonored payments to be reversed. All tax payments made through the system for non-state administered local taxing jurisdictions shall be remitted directly from the taxpayer to the designated bank account or other account of the local taxing jurisdiction with the system serving as a conduit only.

(c) No taxpayer shall be required to use the system for tax return filing and remittance of local motor fuel taxes; provided, however, any taxpayer using the system shall comply with this article and any rules adopted by the department for the administration of this article. Additionally, any taxpayer using the system shall comply with any rule of the local taxing jurisdiction regarding the audit, enforcement, and administration of the local motor fuel tax.

(d) The local motor fuel tax return and payment submitted through this system shall be due on or before the 20th day of the month next succeeding the month in which the tax accrues. No local motor fuel tax return or payment shall be accepted through this system after the due date prescribed herein. A taxpayer who is required to submit a local motor fuel tax return and payment after the due date prescribed herein shall file a return and make any payment directly to that local taxing jurisdiction or its designee.

(e) All petitions for refunds of taxes paid through the system shall be made to the local taxing jurisdiction.
Ala. Code § 40-23-74 — Alabama Code / Title 40 / Chapter 23 / Section 40-23-74
Section 40-23-74 Extension of Time for Making Return
Status: in_force

The department for good cause may extend for not to exceed 30 days the time for making any return required under the provisions of this article.
Ala. Code § 40-22-11 — Alabama Code / Title 40 / Chapter 22 / Section 40-22-11
Section 40-22-11 Tax Upon Recording Transfer of Instrument Recorded by Exempt Institution - Waiver of Exemption from Payment of Recording Tax
Status: in_force

Any corporation, organization, or institution now or hereafter exempt from the recording privilege tax imposed by Section 40-22-2 may, at the time of presenting for record any mortgage, deed of trust, contract of conditional sale or other instrument of like character executed to it, waive its exemption from payment of such recording privilege tax with respect to such instrument and pay the tax imposed by said section at the time such instrument is presented to the judge of probate for filing, and no transfer of the indebtedness thereby secured, thereafter presented for recording, shall be subject to any recording privilege tax, but shall be filed for record by the judge of probate upon the payment of the recording fees to the judge of probate.
Ala. Code § 40-9H-3 — Alabama Code / Title 40 / Chapter 9H / Section 40-9H-3
Section 40-9H-3 Deposit of Ssbci Funding; Applications for Certification
Status: in_force

(a) Upon receipt of an allocation of funds pursuant to Subtitle C of Title III of the American Rescue Plan Act of 2021, the department shall cause the SSBCI funding to be deposited in the SSBCI fund.

(b) Within 30 days of the approval of the state’s application for federal funds pursuant to Subtitle C of Title III of the American Rescue Plan Act of 2021, the department shall accept applications for certification as a growth fund on a form prescribed by the department. The application shall include all of the following:

(1) The total investment authority and SSBCI loan sought by the applicant not to exceed fifteen million dollars ($15,000,000) and seven million five hundred thousand dollars ($7,500,000), respectively.

(2) Evidence that the applicant, or an affiliate of the applicant, is licensed as a rural business investment company under 7 U.S.C. § 2009cc or as a small business investment company under 15 U.S.C. § 681, including a certificate executed by an executive officer of the applicant attesting that the license remains in effect and has not been revoked, and that at least one principal in a rural business investment company or a small business investment company is, and has been for at least five years, an officer or employee of the applicant or an affiliate of the applicant on the date the application is submitted.

(3) Evidence that as of the date the application is submitted, the applicant or affiliates of the applicant have invested at least fifty million dollars ($50,000,000) in, or lent at least fifty million dollars ($50,000,000) to, nonpublic companies located in nonmetropolitan counties, as defined by the Office of Management and Budget within the Office of the President of the United States, on the basis of county or county-equivalent units and invested at least twenty-five million dollars ($25,000,000) in, or lent at least twenty-five million dollars ($25,000,000) to, minority owned businesses.

(4) An estimate of the number of aggregate new annual jobs that will be created and jobs retained in this state because of the applicant’s growth investments.

(5) A business plan that includes a revenue impact assessment projecting state and local tax revenue, as well as reduced state expenditures, to be generated by the applicant’s proposed growth investments prepared by a nationally recognized third-party independent economic forecasting firm using a dynamic economic forecasting model that analyzes the applicant’s business plan over the 10 years following the date the application is submitted to the department.

(6) A letter of credit issued to the applicant from a depository institution equal to at least 50 percent of the amount of investment authority requested or similar evidence that the applicant has secured matching capital equal to such amount.

(7) A nonrefundable application fee of twenty thousand dollars ($20,000) payable to the department.

(8) An education and marketing plan to educate growth businesses regarding the availability of funds and requirements for participation pursuant to this chapter.

(c) Within 30 days after receipt of a completed application containing the information set forth in subsection (b), the department shall grant or deny the application. The department shall deem applications received on the same day to have been received simultaneously. The department shall approve investment authority up to an amount that would allow not more than fifty million dollars ($50,000,000) of investment authority and twenty-five million dollars ($25,000,000) of SSBCI loans. If requests for investment authority and SSBCI loans exceed this limitation, the department shall proportionally reduce the investment authority and SSBCI loan for each approved application as necessary to avoid exceeding the limit.

(d) The department shall deny an application if any of the following are true:

(1) The application is incomplete.

(2) The applicant does not satisfy all the criteria described in subdivisions (2), (3), (6), and (7) of subsection (b).

(3) The revenue impact assessment submitted under subdivision (b)(5) does not demonstrate that the applicant’s business plan will result in an economic impact on this state over a 10-year period that exceeds the growth fund’s SSBCI loan.

(4) The department has already approved the maximum amount of investment authority and SSBCI loans allowed under subsection (c).

(e) If the department denies an application, the applicant may provide additional information to the department to complete, clarify, or cure defects in the application identified by the department, except for failure to comply with subdivision (b)(6), within 15 days of the notice of denial for reconsideration and determination. The department shall review and reconsider the applications for which additional information is provided within the 15-day period within 30 days and, if approved, the application shall be considered complete as of its original submission date.

(f) The department may not reduce the requested investment authority or deny a growth fund application for reasons other than those described in subsections (c) and (d).

(g) Upon approval of an application, the department shall certify the applicant as a growth fund, specifying the amount of the applicant’s investment authority, SSBCI loan, aggregate required matching capital, and the number of new annual jobs and jobs retained that will be required of the growth fund, which shall match those projected in the growth fund’s application, prorated on the basis of the investment authority awarded to the growth fund.

(h) An approved growth fund may apply for additional investment authority and SSBCI loans once it has invested 100 percent of its outstanding investment authority.
Ala. Code § 40-10-202 — Alabama Code / Title 40 / Chapter 10 / Section 40-10-202
Section 40-10-202 Originals or Certified Copies of Books and Records as Prima Facie Evidence in Court
Status: in_force

Unless otherwise provided, in the trial of any issue involving the auction, sale, or redemption of a tax lien certificate, an action for public auction, or a foreclosure and quiet title action filed under this article, the originals or certified copies of the books and records belonging to the office of the tax assessing official, tax collecting official, or board of equalization required to be kept by law shall be prima facie evidence of the facts included in the books or records.
Ala. Code § 40-18-203 — Alabama Code / Title 40 / Chapter 18 / Section 40-18-203
Section 40-18-203 Provisions to Govern Administration of Article
Status: reserved

REPEALED IN THE 2015 REGULAR SESSION BY ACT 2015-27 EFFECTIVE JULY 2, 2015.
Ala. Code § 40-20-23 — Alabama Code / Title 40 / Chapter 20 / Section 40-20-23
Section 40-20-23 Allocation and Distribution of Taxes
Status: in_force

(a) Ninety percent (90%) of the net amount of taxes collected by the department on oil or gas produced from submerged lands which are not deemed to be onshore lands for allocation and distribution purposes pursuant to subsections (d) or (e) shall be deposited to the State General Fund. The remaining ten percent (10%) of the taxes collected on oil or gas produced from submerged lands which are not deemed to be onshore lands for allocation and distribution purposes shall be allocated and distributed by the Comptroller to the county in which the oil or gas was produced for county purposes to be expended at the discretion of the county governing body.

(b) The net amount of taxes collected by the department pursuant to this article on oil or gas produced from submerged lands which are deemed to be onshore lands for allocation and distribution purposes pursuant to subsections (d) or (e) shall be allocated and distributed pursuant to Section 40-20-8, as if it was collected pursuant to Article 1 of this chapter on oil or gas produced from onshore lands.

(c) Of the taxes herein levied and collected by the department on oil or gas produced from submerged lands which are deemed to be onshore lands for allocation and distribution purposes pursuant to subsections (d) or (e), sixty-five percent (65%) of the net amount of the taxes collected shall be allocated and distributed as if the taxes were levied and collected at the rate of four percent (4%), for purposes of the allocations and distributions required under Section 40-20-8. The remaining thirty-five percent (35%) of the taxes collected on oil or gas produced from submerged lands which are deemed to be onshore lands for allocation and distribution purposes shall be allocated and distributed pursuant to Section 40-20-8, as if the taxes were levied and collected at a rate other than four percent (4%).

(d) For the purposes of this section, when part of the property within the drilling or production unit or within the unit area for any producing wells consists of submerged lands and part consists of lands other than submerged lands (herein called onshore lands), all of the following shall apply:

(1) Only that portion of production of oil or gas or both from the wells allocated under or pursuant to an order of the State Oil and Gas Board to the submerged lands shall be deemed to have been produced from submerged lands, regardless of where the actual wells from which the production was obtained are located.

(2) The portion of production allocated under or pursuant to an order of the State Oil and Gas Board to the onshore lands shall be deemed to have been produced from a well located on the onshore lands to which the production is allocated, and the portion of production allocated under or pursuant to an order of the State Oil and Gas Board to any onshore lands located within the police jurisdiction or the corporate limits of any municipality shall be deemed to have been produced from a well located within the corporate limits or police jurisdiction.

(3) If, because of common ownership or otherwise, no specific portion of the production from the wells has been separately allocated under or pursuant to an order of the State Oil and Gas Board to any or all of the onshore lands located within the drilling or production unit or within a designated tract in the unit area, then, for the purposes of this section, a portion of the production shall be deemed to have been allocated under or pursuant to an order of the State Oil and Gas Board to the onshore lands in question, such portion to be in the proportion that the acreage of the onshore land to which no specific portion of the production has been separately allocated bears to the total acreage included within the unit or designated tract, whichever is applicable.

(4) Any production not allocated to or deemed to have been allocated to the onshore lands shall be deemed to have been allocated under or pursuant to an order of the State Oil and Gas Board to the submerged lands.

(e) Anything in this section to the contrary notwithstanding, onshore lands shall mean all lands that are not submerged lands as defined in this chapter. Provided, however, if any submerged lands are located within the police jurisdiction or corporate limits of any municipality, those submerged lands shall, for the purposes of this section, be defined as, and deemed to be, onshore lands and not submerged lands.

(f) This section shall apply only to the allocation and distribution of taxes and shall not apply to the levy and collection of taxes. Nothing contained in this section shall be construed to affect in any way Section 40-20-2 or Section 40-20-21.
Ala. Code § 40-17A-10 — Alabama Code / Title 40 / Chapter 17A / Section 40-17A-10
Section 40-17A-10 Purchase of Stamps, Etc.; Manufacture of Same
Status: in_force

Official stamps, labels, or other indicia to be affixed to all marihuana or controlled substances shall be purchased from the Department of Revenue. The purchaser shall pay 100 percent of face value for each stamp, label, or other indicia at the time of the purchase. The department shall make the stamps, labels, or other indicia in denominations as provided by the department by regulation.
Ala. Code § 40-20-14 — Alabama Code / Title 40 / Chapter 20 / Section 40-20-14
Section 40-20-14 Credits Against Tax for Manufacturers of Direct Reduced Iron
Status: reserved

Repealed by Act 2015-70 effective April 21, 2015.
Ala. Code § 40-17-333 — Alabama Code / Title 40 / Chapter 17 / Section 40-17-333
Section 40-17-333 Application for License
Status: in_force

Each application for a license under this article must be made upon a form prescribed by the commissioner and furnished by the department.
Ala. Code § 40-9B-4 — Alabama Code / Title 40 / Chapter 9B / Section 40-9B-4
Section 40-9B-4 Authorization of Abatement. (Amended by Act 2026-573)
Status: in_force

AMENDED BY ACT 2026-573, EFFECTIVE JUNE 1, 2026. SEE ACT FOR REVISED LANGUAGE.

(a) Noneducational ad valorem taxes, construction related transaction taxes, except those local construction related transaction taxes levied for educational purposes or for capital improvements for education, and mortgage and recording taxes, or payments required to be made in lieu thereof, and in the case of a qualifying industrial or research enterprise described in Section 40-9B-3(a)(10)e. which is owned by an entity organized under Chapter 6 of Title 37, or by an authority both organized and existing pursuant to Chapter 50A of Title 11, and subject to the payments required to be made in lieu of ad valorem, sales, use, license, and severance taxes imposed by Section 11-50A-7, in addition to the foregoing, all other ad valorem taxes, or payments required to be made in lieu thereof, imposed by the state, counties, municipalities, and other taxing jurisdictions of Alabama, may be abated with respect to private use industrial property and security documents and other recordable documents associated therewith as provided in this chapter.

(b) No abatement of noneducational ad valorem taxes, other ad valorem taxes, or payments required to be made in lieu of the foregoing, may exceed the maximum exemption period. No further abatement with respect to the same private use industrial property may be granted unless there is a major addition to the property, in which event abatement may be granted only with respect to the noneducational ad valorem taxes, and in the case of a qualifying industrial or research enterprise described in Section 40-9B-3(a)(10)e. which is owned by an entity organized under Chapter 6 of Title 37, or by an authority both organized and existing pursuant to Chapter 50A of Title 11, and subject to the payments required to be made in lieu of ad valorem, sales, use, license, and severance taxes imposed by Section 11-50A-7, in addition to the noneducational ad valorem taxes, with respect to all other ad valorem taxes, or payments required to be made in lieu thereof, imposed by the state, counties, municipalities, and other taxing jurisdictions of Alabama, on the major addition by complying with the procedures set forth in this chapter. Notwithstanding the immediately preceding sentence, with respect to a data processing center, an abatement of noneducational ad valorem taxes, other ad valorem taxes, or payments required to be made in lieu thereof, shall apply to all real and personal property comprising a data processing center, the costs of which may be capitalized for federal income tax purposes, acquired at any time during the applicable maximum exemption period, including, but not limited to, computers, software licensed for use at the qualifying data processing center, equipment supporting computing, networking, or data storage; cooling systems, cooling towers, and other temperature infrastructure; power infrastructure for transformation, distribution, or management of electricity used for the maintenance and operation of a data processing center, including, but not limited to, exterior dedicated business-owned substations, backup power generation systems, battery systems, and related infrastructure; and any other equipment necessary for the maintenance and operation of a data processing center.

(c) An abatement of construction related transaction taxes, or payments required to be made in lieu thereof, shall apply only to tangible personal property and taxable services incorporated into a private use industrial property, the cost of which may be added to capital account with respect to the property, determined without regard to any rule which permits expenditures properly chargeable to capital account to be treated as current expenses. No abatement of construction related transaction taxes, or payments required to be made in lieu thereof, shall extend beyond the date the private use industrial property is placed in service; provided, however, that an abatement of construction related transaction taxes, or payments required to be made in lieu thereof, for a data processing center shall apply to all taxable services and acquisitions of real and personal property comprising the data processing center, the costs of which may be capitalized for federal income tax purposes, occurring at any time during the applicable maximum exemption period, including, but not limited to, computers, software licensed for use at the qualifying data processing center, equipment supporting computing, networking, or data storage; cooling systems, cooling towers, and other temperature infrastructure; power infrastructure for transformation, distribution, or management of electricity used for the maintenance and operation of a data processing center, including, but not limited to, exterior dedicated business-owned substations, backup power generation systems, battery systems, and related infrastructure; and any other equipment necessary for the maintenance and operation of a data processing center. No further abatement may be granted for construction related transaction taxes, or payments required to be made in lieu thereof, with respect to the private use industrial property unless incurred in connection with a major addition, in which event only construction related transaction taxes, or payments required to be made in lieu thereof, that may be added to capital account with respect to the major addition, determined without regard to any rule which permits expenditures properly chargeable to capital account to be treated as current expenses, may be abated by complying with the procedures set forth in Act 92-599 as amended, and as amended by Act 2008-275. Except in the case of a qualifying industrial or research enterprise described in Section 40-9B-3(a)(10)e. which is owned by an entity organized under Chapter 6 of Title 37, or by an authority both organized and existing pursuant to Chapter 50A of Title 11, and subject to the payments required to be made in lieu of ad valorem, sales, use, license, and severance taxes imposed by Section 11-50A-7, no local construction related transaction taxes levied for educational purposes or capital improvements for education, or payments required to be made in lieu thereof, may be abated.

(d) Mortgage and recording taxes with respect to mortgages, deeds, and documents relating to issuing or securing obligations and conveying title into or out of the public authority or county or municipal government with respect to a private use industrial property may be abated by complying with the procedures set forth in this chapter.

(e) An abatement under this section may be granted only with respect to private use industrial property that has not previously been placed in service by the private user who is applying for the abatement or by a person who is a related party, as defined in 26 U.S.C. §267, with respect to such private user.

(f)(1) For a qualifying industrial or research enterprise described in Section 40-9B-3(a)(10)e., which is owned by a utility described in Section 37-4-1(7)a., and which is a coal gasification or liquefaction project or an advanced fossil-based generation project, as such terms are defined in Section 40-18-1, or which utilizes hydropower production, an abatement under this section shall be in an amount equal to 100 percent of the state noneducational ad valorem taxes owed for plant, property, and facilities for the maximum exemption period, and in an amount equal to 50 percent of the state construction related transaction taxes. The abatement shall not be subject to the procedures in Section 40-9B-5 or 40-9B-6.

(2) For a qualifying industrial or research enterprise described in Section 40-9B-3(a)(10)e., which is owned by a utility described in Section 37-4-1(7)a., and which is a project using an alternative energy resource the abatements for which are not provided in subdivision (1), an abatement under this section shall be in an amount equal to 100 percent of the state noneducational ad valorem taxes owed for plant, property, and facilities for the maximum exemption period, and in an amount equal to 50 percent of the state construction related transaction taxes. The abatement shall not be subject to the procedures in Section 40-9B-5 or 40-9B-6.

(3) For a qualifying industrial or research enterprise described in Section 40-9B-3(a)(10)e., which is owned by an entity organized under Chapter 6 of Title 37, an abatement under this section shall be in an amount equal to 100 percent of the ad valorem taxes owed for plant, property, and facilities for the maximum exemption period, and in an amount equal to 100 percent of the construction related transaction taxes. An abatement of ad valorem taxes levied or imposed by counties or municipalities may be granted as provided in subsection (h). An abatement of the construction related transaction taxes imposed by the governing body of a county pursuant to authority conferred under Article 1 of Chapter 12 of Title 40, or any general, special, or local act of the Legislature, and such transaction taxes imposed by the governing body of a municipality pursuant to authority conferred under Article 3 of Chapter 51 of Title 11, or any general, special, or local act of the Legislature, and all transaction taxes imposed by any other local taxing jurisdiction of Alabama may be granted as provided in subsection (h). The abatement shall not be subject to the procedures in Section 40-9B-5 or 40-9B-6.

(4) For a qualifying industrial or research enterprise described in Section 40-9B-3(a)(10)e., which is owned by an authority both organized and existing pursuant to Chapter 50A of Title 11, and subject to the payments required to be made in lieu of ad valorem, sales, use, license, and severance taxes imposed by Section 11-50A-7, an abatement under this section against the payments required to be made in lieu of taxes imposed by Section 11-50A-7, shall be allowed in an amount equal to 100 percent of the payments required to be made in lieu of ad valorem taxes owed for plant, property, and facilities for the maximum exemption period, and in an amount equal to 100 percent of the payments required to be made in lieu of the construction related transaction taxes, including, without limitation, payments required to be made in lieu of all transaction taxes imposed by the governing body of a county pursuant to authority conferred under Article 1 of Chapter 12 of this title, or any general, special, or local act of the Legislature, all transaction taxes imposed by the governing body of a municipality pursuant to authority conferred under Article 3 of Chapter 51 of Title 11, or any general, special, or local act of the Legislature, and payments required to be made in lieu of all transaction taxes imposed by any other taxing jurisdiction of Alabama. The abatement of such payments required to be made in lieu of local taxes may be granted as provided in subsection (h). The abatement shall not be subject to the procedures in Section 40-9B-5 or 40-9B-6.

(5) For a qualifying industrial or research enterprise described in Section 40-9B-3(a)(10)e., which is owned by a utility described in Section 37-4-1(7)a., the abatement for state noneducational ad valorem taxes provided in subdivision (1) or (2) of this subsection, shall be equal to 100 percent of the state noneducational ad valorem taxes owed for plant, property, and facilities for the maximum exemption period if the industrial or research enterprise is located in either of the following:

a. Any area designated or created as an enterprise zone by law or that is governed by the Alabama Enterprise Zone Act.

b. 1. Any Alabama county which is considered to be less developed. A county is considered to be less developed if it has been found to be less developed by the Alabama Department of Labor using the most current data available from the United States Departments of Labor or Commerce, the United States Bureau of the Census, or any other federal or state agency, and which finding shall be made not later than January 1 of each year thereafter.

2. A county shall be found to be less developed if it is ranked as the forty-fifth through sixty-seventh county, inclusive, using the following factors:

(i) Percent change in population over the most recent five-year period.

(ii) Personal per capita income in the last calendar year for which data are available.

(iii) The average percent employed over the last 12 months for which data are available.

3. The factors used in ranking counties shall be weighted in the following manner:

(i) Percent change in population (25 percent).

(ii) Personal per capita income (25 percent).

(iii) Average percent employed (50 percent).

(6) a. To the extent that a plant, property, or facility described in Section 40-9B-3(a)(10)e., is owned in whole or in part by one or more private users listed hereinafter in subparagraph c., including, but not limited to, ownership as tenants in common, joint tenants, or owners of an undivided interest, then each private user shall be entitled to the abatement allowed under this section with a percentage limitation equal to the ownership interest percentage of the private user multiplied by the percentage limitation found in this subsection applicable to the private user for the tax, or payment in lieu of tax, in question.

b. To the extent that a plant, property, or facility described in Section 40-9B-3(a)(10)e. is owned by a private user which is itself owned in whole or in part by one or more of the entities listed hereinafter in subparagraph c., then the private user shall be entitled to the abatement allowed under this section with a percentage limitation equal to the sum, for all owners, of the ownership interest percentage of each owner multiplied by the percentage limitation found in this subsection applicable to the owner for the tax, or payment in lieu of tax, in question.

c. The entities listed in this subparagraph c. are:

1. A utility described in Section 37-4-1(7)a.

2. An entity organized under Chapter 6 of Title 37.

3. An authority both organized and existing pursuant to Chapter 50A of Title 11 and subject to the payments required to be made in lieu of ad valorem, sales, use, license, and severance taxes imposed by Section 11-50A-7.

(7) No abatement for mortgage and recording taxes, local noneducational ad valorem taxes, or local noneducational construction related transaction taxes shall be granted to a qualifying industrial or research enterprise described in Section 40-9B-3(a)(10)e., owned by a utility described in Section 37-4-1(7)a., except upon the approval of the abatement by the governing body of the county or municipality as provided in subsection (b) of Section 40-9B-5.

(g) The abatements of ad valorem taxes and payments in lieu thereof allowed by amendments to this section by Act 2008-275 shall become effective for projects for which statements of intent are filed after December 31, 2011. No ad valorem taxes, or payments in lieu thereof, shall be abated for periods prior to January 1, 2012. The other abatements allowed by amendments made to this section by Act 2008-275 shall become effective after December 31, 2011.

(h) For a qualifying industrial or research enterprise described in Section 40-9B-3(a)(10)e., the approval of the abatement of a specific ad valorem tax or construction related tax levied or imposed by a county or municipality, or payments required to be made in lieu thereof, shall take effect only upon adoption of a resolution by the governing body of that county or municipality approving such abatement or abatements.
Ala. Code § 40-21-1 — Alabama Code / Title 40 / Chapter 21 / Section 40-21-1
Section 40-21-1 Department of Revenue to Assess All Property; Applicability of Chapter
Status: in_force

It shall be the duty of the Department of Revenue to assess for taxation all property of all railroad companies, street and suburban railroad companies or persons or companies operating railroad or street railroads, or suburban railroads or sleeping cars in this state; all express companies, including railroad companies doing an express business and all telephone and long distance telephone and all telegraph companies, person or persons doing an express, telephone or telegraph business; all persons, firms, or corporations doing a gas business, transporting gas or furnishing gas, natural, manufactured or by-product, in or through pipes or in drums, tubes, cylinders, or by any other method; all water, electric light or power, hydroelectric power companies, steam heat, refrigerated air, dockage or cranage, toll roads, toll ferries, railroad equipment, pipelines for transporting or furnishing natural, manufactured, or by-product gas, water, oil, gasoline, or other commodities of commerce, and the property of all public service or public utility corporations, and all property not required by law to be listed for taxation with the county tax assessor; and the owner, president, general manager, agent, trustee, receiver, or other person or persons having control of the company’s affairs in this state shall make returns of all property of said company located in this state to the Department of Revenue.
Ala. Code § 40-18-379.1 — Alabama Code / Title 40 / Chapter 18 / Section 40-18-379.1
Section 40-18-379.1 Publication of Certain Information Regarding Economic Development Incentives Awarded Under the Alabama Jobs Act
Status: in_force

The Department of Commerce shall publish all of the following information on its website:

(1) For each project incentivized under this article:

a. The name of the incentivized company.

b. The county of the qualifying project.

c. The estimated capital investment.

d. The estimated number of new jobs.

e. The estimated average hourly wage.

f. The estimated value of the jobs credit.

g. The estimated value of the investment credit.

h. The projected 10-year and 20-year return on incentives.

i. The value of any cash incentive that was committed.

(2) Aggregated performance data on all projects incentivized under this article.
Ala. Code § 40-25A-2 — Alabama Code / Title 40 / Chapter 25A / Section 40-25A-2
Section 40-25A-2 Tax Levied; Amount
Status: in_force

There is hereby levied a tax of $.25 per package on all gummed cigarette papers sold at wholesale in this state or imported into this state for use, consumption, or sale at retail.
Ala. Code § 40-21-87 — Alabama Code / Title 40 / Chapter 21 / Section 40-21-87
Section 40-21-87 Disposition of Proceeds of Tax
Status: in_force

All taxes or other funds received or collected by the Department of Revenue of the State of Alabama under the provisions of this article remaining after the application of any exemptions, exclusions, deductions, or credits applicable thereto, and after the payment of the expenses of administration and enforcement of this article shall be without delay deposited into the State Treasury to the credit of Education Trust Fund except that, beginning the fiscal year ending September 30, 1993, $14,600,000 annually shall be deposited to the Special Mental Health Trust Fund, of which one-fourth is to be deposited quarterly.
Ala. Code § 40-17-104 — Alabama Code / Title 40 / Chapter 17 / Section 40-17-104
Section 40-17-104 Time for Filing Claim
Status: in_force

This section was amended and renumbered as §40-17-300 by Act 2008-275, p. 402, §6, effective August 6, 2008.
Ala. Code § 40-13-36 — Alabama Code / Title 40 / Chapter 13 / Section 40-13-36
Section 40-13-36 Construction of Article
Status: reserved

The provisions of this article are supplemental and shall be construed in pari materia with Article 1 of this chapter and Act No. 906, H. 1867, 1975 Regular Session (Acts 1975, p. 1803) as amended by Act No. 368, S. 262, Regular Session of 1976, and any other laws regulating excise and privilege taxes on the severance of coal or lignite; provided, however, that those laws or parts of laws, including specifically any laws imposing or authorizing local, county, municipal, or other severance taxes, except as set out in this section, on coal or lignite, are hereby repealed and all counties, municipalities, and taxing authorities now or hereafter existing in the State of Alabama are prohibited from enacting and implementing any excise or privilege tax on any person severing coal or lignite within the State of Alabama.
Ala. Code § 40-14-1 — Alabama Code / Title 40 / Chapter 14 / Section 40-14-1
Section 40-14-1 Qualification of Foreign Corporation
Status: reserved

Repealed by Act 99-665, 2nd Sp. Sess., &amp;sect; 9. As to effective date, see the Code Commissioner’s Notes in the supplement.
Ala. Code § 40-5-1 — Alabama Code / Title 40 / Chapter 5 / Section 40-5-1
Section 40-5-1 Definitions
Status: in_force

As used in this chapter, the term “tax collecting official” means the elected or appointed official charged with collecting ad valorem taxes and other prescribed fees on real and personal property in the county.
Ala. Code § 40-9B-12 — Alabama Code / Title 40 / Chapter 9B / Section 40-9B-12
Section 40-9B-12 Availability of Abatements After December 31, 2018
Status: in_force

The tax abatements and abatements of payments in lieu of taxes authorized by the amendments to Sections 40-9B-3, 40-9B-4, and 40-9B-11 by Act 2008-275 shall not be available for new industrial or research enterprises described in Section 40-9B-3(a)(10)e. after December 31, 2018, unless the Legislature votes to continue or reinstate the abatements of state taxes for new industrial or research enterprises described in Section 40-9B-3(a)(10)e. after that date. No action or inaction on the part of the Legislature shall reduce, suspend, or disqualify any abatement in any past or future year with respect to any qualifying industrial or research enterprises described in Section 40-9B-3(a)(10)e. which files with the Department of Revenue, on or before December 31, 2018, a statement of intent as defined in Section 40-9B-3(a)(23). The failure of the Legislature to vote to continue or reinstate the capital credit for new projects after December 31, 2018, shall affect only the availability of the abatements to new qualifying industrial or research enterprises described in Section 40-9B-3(a)(10)e. after that date and shall not affect either the qualifying industrial or research enterprises described in Section 40-9B-3(a)(10)e. which have established their eligibility to receive abatements by filing the statement of intent, on or before December 31, 2018, or any future qualifying major additions to such qualifying industrial or research enterprises described in Section 40-9B-3(a)(10)e.
Ala. Code § 40-12-398 — Alabama Code / Title 40 / Chapter 12 / Section 40-12-398
Section 40-12-398 Bond Prerequisite to Issuance of License
Status: in_force

Before any master dealer license may be issued to a new motor vehicle dealer, used motor vehicle dealer, motor vehicle rebuilder, or motor vehicle wholesaler, the applicant shall deliver to the commissioner a good and sufficient surety bond, executed by the applicant as principal and by a corporate surety company qualified to do business in the state as surety, in the sum of not less than fifty thousand dollars ($50,000) or an amount as prescribed by the department. Such bond shall be in a form to be approved by the commissioner, and shall be conditioned that the motor vehicle dealer, motor vehicle rebuilder, or motor vehicle wholesaler shall comply with the conditions of any contract made by such dealer in connection with the sale or exchange of any motor vehicle and shall not violate any of the provisions of law relating to the conduct of the business for which he or she is licensed. Such bond shall be payable to the commissioner and to his or her successors in office, and shall be in favor of any person who shall recover any judgment for any loss as a result of any violation of the conditions hereinabove contained. The bond shall serve in lieu of the bond provided for in subsection (b) of Section 32-8-34 and, in addition to all other conditions, shall also be conditioned upon their performance of their duties as a designated agent under Chapter 8 of Title 32. The penalty provisions provided under this article, in addition to the tax liability incurred under Chapter 23 on the sale of a motor vehicle, may be assessed against the bond.
Ala. Code § 40-9H-8 — Alabama Code / Title 40 / Chapter 9H / Section 40-9H-8
Section 40-9H-8 Rulemaking Authority; Issuance of Forms and Notices
Status: in_force

(a) The department may adopt rules to implement and administer this chapter.

(b) The department shall issue all forms and notices required by this chapter in accordance with the requirements of this chapter.
Ala. Code § 40-18-402 — Alabama Code / Title 40 / Chapter 18 / Section 40-18-402
Section 40-18-402 Renewal of Alabama Commission
Status: in_force

(a) There is hereby created the Renewal of Alabama Commission.

(b) The commission shall be comprised of all of the following persons:

(1) The Director of Finance, or his or her designee.

(2) The Secretary of Commerce, or his or her designee.

(3) The Chair of the House Ways and Means Education Committee, or its successor committee, if any, or his or her designee.

(4) The Chair of the Senate Finance and Taxation Education Committee, or its successor committee, if any, or his or her designee.

(5) Three persons appointed by the Governor, at least one of whom shall be a resident of an area of the state the source of whose primary power supply is the Tennessee Valley Authority or its lawfully authorized distributor.

(6) One person appointed by the Speaker of the House, who shall be an employee, board member, or trustee of an Alabama public community college or four-year institution of higher education.

(7) One person appointed by the President Pro Tempore of the Senate, who shall be an employee or a board member of an Alabama public school system providing K-12 education.

(c) All persons appointed to the commission shall have one or more of the following qualifications:

(1) Members must be knowledgeable in the management of money and finance.

(2) Members must have experience in international trade.

(3) Members must have experience as chief executive officers, chief financial officers, or other executive level management roles in businesses in this state which employ Alabama residents.

(d) (1) All appointing authorities shall coordinate their appointments so that diversity of gender, race, and geographical areas are reflective of the makeup of the state.

(2) No person appointed to the commission shall serve a term longer than four years. Persons may serve consecutive subsequent four-year terms.

(e) The Secretary of Commerce, or his or her designee, shall be the chair of the commission and shall preside over all meetings of the commission. The commission may elect such other officers as it may find necessary or desirable. The commission shall have a board secretary to keep minutes of its proceedings. No officer of the commission other than the chair need be a member of the commission.

(f) No member of the commission shall vote or participate in any matter in which the member or a family member of the member has any financial gain or interest.

(g) Members of the commission shall serve without compensation.

(h) The commission shall meet at the call of the chair or any majority of members thereof at least two times annually.

(i) The commission shall adopt its own rules of procedure for the transaction of its business, and a majority of the members present shall constitute a quorum for the purpose of transacting or performing authorized duties. Meetings of the commission are subject to Chapter 25A of Title 36. In order to balance the privacy needs of companies with openness to the public, the commission may use code names in its deliberations about various applicants and in the minutes of its proceedings.

(j) The Department of Commerce shall provide administrative and staffing support for the commission. The Department of Revenue shall disclose to the commission whatever information it may possess which would allow the commission to fulfill this article. The information shall only be disclosed and discussed in a closed session. The Department of Revenue may require members of the commission to execute confidentiality agreements before the disclosure of information.

(k) The commission shall make an annual report on the use of funds pursuant to this article. Such report shall be made to the Chair of the House Ways and Means Education Committee, the Chair of the Senate Finance and Taxation Education Committee, and the members of the Joint Legislative Advisory Committee on Economic Incentives established by Section 40-18-379, at the times and in the manner requested by the committee. Any publicly available version of the report may redact information which the Department of Commerce believes would place the state at a competitive disadvantage.

(l) The commission and the Department of Commerce and Department of Revenue are authorized to adopt rules as necessary to implement and administer this article and Article 19.

(m) Members of the commission shall be public officials for purposes of the ethics laws in Chapter 25 of Title 36.
Ala. Code § 40-13-3 — Alabama Code / Title 40 / Chapter 13 / Section 40-13-3
Section 40-13-3 Monthly Report of Producer
Status: in_force

Every producer shall, within 20 days after the end of each calendar month, whether or not he shall have actually severed any coal during the preceding month, file with the commissioner a report. The report shall set forth, in a form to be prescribed by the commissioner, the amount of coal in tons, if any, severed by such producer during the next preceding calendar month, the point of severance thereof, the amount of tax due and such other information as the commissioner may reasonably require for the proper enforcement of the provisions of this article. The producer shall accompany such report with payment of the full amount of the tax shown to be due. The said report shall be signed by the producer himself in the instance of any individual producer, and by a member or officer or the manager of the producer in all other instances.
Ala. Code § 40-10-196 — Alabama Code / Title 40 / Chapter 10 / Section 40-10-196
Section 40-10-196 Duties of Tax Collector Once Tax Lien Redeemed
Status: in_force

Within 10 days of issuance of any certificate of redemption, the tax collecting official shall mail a copy of the certificate of redemption to the holder of the tax lien certificate related thereto at the address specified in the record of tax lien auctions and sales kept as provided in Section 40-10-188. On demand of the holder of the tax lien certificate, the tax collecting official shall pay the redemption money to the holder upon surrender of the original tax lien certificate.
Ala. Code § 40-18-24.2 — Alabama Code / Title 40 / Chapter 18 / Section 40-18-24.2
Section 40-18-24.2 Taxation of Pass-Through Entities
Status: in_force

(a) For purposes of this section and Section 40-18-24.3, the following terms shall have the following meanings:

(1) MEMBER. An individual, estate, trust or business trust as defined in Section 40-18-1, a corporation as defined in Section 40-18-1, or Subchapter K entity as defined in Section 40-18-1, that is a partner in a general, limited, limited liability, or limited liability limited partnership, or a member of a limited liability company.

(2) NONRESIDENT. a. An individual who is not a resident of or domiciled in this state during the applicable tax year.

b. A nonresident trust as defined in Section 40-18-1.

c. A nonresident estate as defined in Section 40-18-1.

d. A foreign corporation as defined in Section 40-18-1, not commercially domiciled in this state during the applicable tax year.

e. A Subchapter K entity or business trust that is created or organized under the laws of a jurisdiction other than this state and that is not commercially domiciled in this state.

(3) PASS-THROUGH ENTITY. A partnership or other entity classified as a Subchapter K entity under Section 40-18-1. Neither estates nor trusts, including business trusts, are included in this definition or subject to this section except in their capacity as a nonresident member, as herein defined, of a pass-through entity or lower-tier pass-through entity.

(4) QUALIFIED INVESTMENT PARTNERSHIP. A partnership or other entity classified as a Subchapter K entity, or a business trust as defined in Section 40-18-1, that meets all of the following requirements for the applicable tax period:

a. No less than 90 percent of the cost of the entity’s total assets consists of qualifying investment securities and office facilities and tangible personal property reasonably necessary to carry on its activities in this state as an investment partnership.

b. No less than 90 percent of its gross income consists of interest, dividends, distributions, and gains and losses from the sale or exchange of qualifying investment securities, and management fees paid by its members.

c. An authorized officer, partner, member, or manager of the entity files on behalf of the entity a certification that it meets the above two criteria with respect to the tax period covered by the certification, in a form and at the time prescribed by the Department of Revenue.

(5) QUALIFYING INVESTMENT SECURITIES. Except as provided in Section 40-18-24.3, includes all of the following:

a. Common stock, including preferred or debt securities convertible into common stock; and preferred stock, including debt securities convertible into preferred stock.

b. Bonds, debentures, and other debt securities.

c. Deposits and any other obligations of banks and other financial institutions.

d. Stock and bond index securities, future contracts, derivative securities, warrants or options on securities, and other similar financial securities and instruments.

e. Interests in a Subchapter K entity that itself qualifies as a qualified investment partnership.

f. Other similar or related financial or investments contracts, instruments, or securities.

(b)(1) Except as provided in subsection (c), a pass-through entity shall file with the Department of Revenue, at the time the entity’s annual return is required to be filed with the Department of Revenue for each taxable year, a composite income tax return on behalf of its nonresident members and shall report and pay the income tax imposed by this chapter at the highest applicable marginal rate provided in Section 40-18-5 on the nonresident members’ distributive shares of the income of the pass-through entity apportioned and allocated at the entity level to this state under Chapter 27 of this title.

(2) A nonresident member that has been included in a composite income tax return filed pursuant to this section may file its own Alabama income tax return and shall receive credit for Alabama income tax paid on the member’s behalf by the pass-through entity.

(3) The Department of Revenue may enter into agreements to permit the filing of annual composite income tax returns on behalf of one or more nonresident owners of pass-through entities who are not defined as nonresident members above, or of other forms of business entities the income of which is taxable at the owner level.

(c)(1) The pass-through entity shall be liable to the State of Alabama for the payment of the tax required to be remitted under this section, together with applicable interest and penalties, but shall not be liable to any such member for any amount withheld from distributions to or the distributive share of such member and remitted in compliance with this section. A member of a pass-through entity that is itself a pass-through entity, a lower-tier pass-through entity, shall be subject to the same requirement to file a composite income tax return with respect to the distributive share of the apportioned and allocated income of the lower-tier pass-through entity. The Department of Revenue shall apply the Alabama income tax remitted by a pass-through entity on behalf of the lower-tier pass-through entity to the remittance obligation imposed by this subsection on the lower-tier pass-through entity.

(2) A pass-through entity, at the time of payment pursuant to this section, shall deliver to the Department of Revenue a return on a form prescribed by the department showing the total amounts paid or credited to its nonresident members, the amounts of income tax remitted in accordance with this section, if any, and any other information the department may reasonably require. A pass-through entity shall furnish to its nonresident members annually, but not later than the 15th day of the third month after the end of its taxable year, a record of the amount of Alabama income tax remitted on behalf of such member, on a form prescribed by the department.

(3) Notwithstanding subsection (b), a pass-through entity shall not be required to remit Alabama income tax on behalf of a nonresident member if any of the following applies:

a. The Department of Revenue determines by regulation or ruling that the nonresident member’s income should not be subject to composite return reporting, such as a member that is exempt from Alabama income tax.

b. The pass-through entity is a qualified investment partnership, or a publicly traded partnership as defined by 26 U.S.C. §7704(b) that is treated as a partnership for federal income tax purposes, which provides for inspection by the Department of Revenue upon reasonable notice a list of the names of each of its nonresident owners or unit holders together with their addresses, taxpayer identification numbers, and other information reasonably requested by the department.
Ala. Code § 40-17-168.18 — Alabama Code / Title 40 / Chapter 17 / Section 40-17-168.18
Section 40-17-168.18 Appropriations
Status: in_force

There is appropriated from the Road and Bridge Fund to the Department of Revenue, for the fiscal year ending September 30, 2018, the department’s actual cost to implement and administer this article. Every year thereafter as a first charge against the revenues collected under this article, an amount of revenue is hereby appropriated to the Department of Revenue to offset its actual costs in the administration of this article. Such appropriations shall be in addition to any other appropriation.
Ala. Code § 40-18-168 — Alabama Code / Title 40 / Chapter 18 / Section 40-18-168
Section 40-18-168 “Carryforward” and “Carryback” Provisions
Status: in_force

No carryforward and no carryback arising for a taxable year for which a corporation is not an Alabama S corporation may be carried to a taxable year which such corporation is an Alabama S corporation. No carryforward and no carryback shall arise at the corporate level for a taxable year for which a corporation is an Alabama S corporation. Nothing in this section shall prevent treating a taxable year for which a corporation is an Alabama S corporation as a taxable year for purposes of determining the number of taxable years to which an item may be carried back or carried forward.