Revenue and Taxation.
Ala. Code tit. 40
in effectContents
chapter1. General Provisions.chapter2. Department of Revenue.chapter2A. Alabama Taxpayers’ Bill of Rights and Uniform Revenue Procedures Act.chapter2B. Creation and Operation of the Alabama Tax Tribunal.chapter3. County Boards of Equalization.chapter4. Tax Assessors.chapter5. Tax Collectors.chapter6. Supernumerary Tax Collectors, Tax Assessors, License Commissioners, Etc.chapter6A. Compensation of Tax Assessors, Tax Collectors, Revenue Commissioners, License Commissioners, Etc.chapter7. Assessment of Taxes Generally.chapter8. Rate of Taxation.chapter9. Exemptions from Taxation and Licenses.chapter9A. Reporting of Tax Exempt Property by Lessee.chapter9B. Tax Incentive Reform Act of 1992.chapter9C. Brownfield Development Tax Abatement. [Repealed by Act 2023–546, § 2, Effective December 31, 2028, Unless Extended by Act of Legislature]chapter9D. Alabama Economic Incentive Enchancement Act of 2007.chapter9E. State Property Tax in Tax Increment Districts.chapter9F. Rehabilitation of Historic Structures.chapter9G. Alabama Reinvestment and Abatesment Act.chapter9H. Alabama Rural, Agribusiness, and Opportunity Zone Jobs Act.chapter9I. Unabatement of Noneducational Ad Valorem Tax and State Construction Related Transaction Tax.chapter10. Sale of Land.chapter11. Subjects of Taxation and Date Taxes Due.chapter12. Licenses.chapter13. Minerals Severance Taxes.chapter14. Corporations.chapter14A. Alabama Business Privilege and Corporation Shares Tax of 1999.chapter14B. Certified Capital Company; Premium Tax Credit.chapter15. Estate and Inheritance Tax.chapter15A. Generation-Skipping Transfer Tax.chapter15B. Alabama Uniform Estate Tax Apportionment Act.chapter16. Financial Institution Excise Tax.chapter17. Gasoline and Other Motor Fuels; Lubricating Oils.chapter17A. Drugs and Controlled Substances Excise Tax.chapter18. Income Taxes.chapter19. Motor Carrier Mileage Tax.chapter20. Oil and Gas.chapter21. Public Utilities.chapter22. Recordation Tax.chapter23. Sales and Use Taxes.chapter24. Securities Tax. [Repealed]chapter25. Tobacco and Vaping Tax.chapter25A. Tax on Gummed Cigarette Papers.chapter26. Transient Occupancy Tax.chapter26A. Dog Race Track Pari-Mutuel Pool Tax.chapter26B. Providers of Medical Services Privilege Tax.chapter27. Multistate Tax Compact.chapter28. Distribution of Payments Made in Lieu of Taxes.chapter29. Enforcement of Tax Laws.chapter29A. Alabama Tax Delinquency Amnesty Act.chapter29B. Alabama Tax Delinquency Amnesty Act of 2018chapter30. Electronic Tax Return Filing Act.chapter31. Facilitating Business Rapid Response to Declared Disasters Act of 2014
Source: Alabama Legislature (alison.legislature.state.al.us)URL: https://alison.legislature.state.al.us/code-of-alabamaFetched: 10/20/2026