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143 chapters · 3,669 sections in this title.
Ala. Code § 11-108-1 Short Title
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This chapter shall be known as the Business License Tax Reporting and Appeals Act. (Act 2025-408, §1.)
Ala. Code § 11-108-2 Legislative Findings
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The Legislature finds and declares that Alabama’s residents and businesses have a right to do business in this state free from excessive regulations or fees, to have clear knowledge of any fees charged to conduct business, and to seek redress against unfair or duplicative taxatio…
Ala. Code § 11-108-3 Annual Fiscal Year Report
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(a) Each county and municipality that has levied a business privilege tax or business license tax, by March 30, shall file an annual fiscal year report with the Department of Revenue containing all of the following information concerning the previous fiscal year: (1) The classifi…
Ala. Code § 11-108-4 Appeal of County or Municipal Tax Determination
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A taxpayer may appeal any business license tax or business privilege tax determination of a county or municipality that has levied a business privilege tax or business license tax to the Alabama Tax Tribunal as provided in Section 40-2B-2. (Act 2025-408, §4.)