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Home » US Law » 2022 Code of Alabama » Title 40 - Revenue and Taxation.
  • Chapter 1 - General Provisions.
  • Chapter 2 - Department of Revenue.
  • Chapter 2A - Alabama Taxpayers' Bill of Rights and Uniform Revenue Procedures Act.
  • Chapter 2B - Creation and Operation of the Alabama Tax Tribunal.
  • Chapter 3 - County Boards of Equalization.
  • Chapter 4 - Tax Assessors.
  • Chapter 5 - Tax Collectors.
  • Chapter 6 - Supernumerary Tax Collectors, Tax Assessors, License Commissioners, Etc.
  • Chapter 6A - Compensation of Tax Assessors, Tax Collectors, Revenue Commissioners, License Commissioners, Etc.
  • Chapter 7 - Assessment of Taxes Generally.
  • Chapter 8 - Rate of Taxation.
  • Chapter 9 - Exemptions From Taxation and Licenses.
  • Chapter 9A - Reporting of Tax Exempt Property by Lessee.
  • Chapter 9B - Tax Incentive Reform Act of 1992.
  • Chapter 9C - Brownfield Development Tax Abatement.
  • Chapter 9D - Alabama Economic Incentive Enchancement Act of 2007.
  • Chapter 9E - State Property Tax in Tax Increment Districts.
  • Chapter 9F - Rehabilitation of Historic Structures.
  • Chapter 9G - Alabama Reinvestment and Abatesment Act.
  • Chapter 9H - Alabama Rural, Agribusiness, and Opportunity Zone Jobs Act.
  • Chapter 10 - Sale of Land.
  • Chapter 11 - Subjects of Taxation and Date Taxes Due.
  • Chapter 12 - Licenses.
  • Chapter 13 - Minerals Severance Taxes.
  • Chapter 14 - Corporations.
  • Chapter 14A - Alabama Business Privilege and Corporation Shares Tax of 1999.
  • Chapter 14B - Certified Capital Company; Premium Tax Credit.
  • Chapter 15 - Estate and Inheritance Tax.
  • Chapter 15A - Generation-Skipping Transfer Tax.
  • Chapter 15B - Alabama Uniform Estate Tax Apportionment Act.
  • Chapter 16 - Financial Institution Excise Tax.
  • Chapter 17 - Gasoline and Other Motor Fuels; Lubricating Oils.
  • Chapter 17A - Drugs and Controlled Substances Excise Tax.
  • Chapter 18 - Income Taxes.
  • Chapter 19 - Motor Carrier Mileage Tax.
  • Chapter 20 - Oil and Gas.
  • Chapter 21 - Public Utilities.
  • Chapter 22 - Recordation Tax.
  • Chapter 23 - Sales and Use Taxes.
  • Chapter 24 - Securities Tax.
  • Chapter 25 - Tobacco Tax.
  • Chapter 25A - Tax on Gummed Cigarette Papers.
  • Chapter 26 - Transient Occupancy Tax.
  • Chapter 26A - Dog Race Track Pari-Mutuel Pool Tax.
  • Chapter 26B - Providers of Medical Services Privilege Tax.
  • Chapter 27 - Multistate Tax Compact.
  • Chapter 28 - Distribution of Payments Made in Lieu of Taxes.
  • Chapter 29 - Enforcement of Tax Laws.
  • Chapter 29A - Alabama Tax Delinquency Amnesty Act.
  • Chapter 29B - Alabama Tax Delinquency Amnesty Act of 2018
  • Chapter 30 - Electronic Tax Return Filing Act.
  • Chapter 31 - Facilitating Business Rapid Response to Declared Disasters Act of 2014