53 chapters · 1,875 sections in this title.
Ala. Code § 40-11-1 Enumeration of Subjects of Taxation
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(a) As used in this section the following terms shall have the meanings ascribed herein: (1) CONSTRUCTION PURPOSES. The normal and ordinary meaning of the words, except that mining activities or the transportation of materials used in or produced by mining or forestry activities …
Ala. Code § 40-11-2 Property and Activities of United States and Its Agencies
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Property and activities of the United States and its agencies shall be taxable as other property and activities, except where the State of Alabama is without constitutional authority to impose such taxes. (Acts 1939, No. 65, p. 95; Code 1940, T. 51, §22.)
Ala. Code § 40-11-3 Taxation of Federal Property Where Immunity Waived, Etc
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The property of the United States, its agencies, instrumentalities, or corporations organized under the laws of Congress, including any buildings which have or may hereafter be erected on the land of another and for which reason may be considered by the laws of the state to be pe…
Ala. Code § 40-11-4 When Taxes Become Due and Payable
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All taxes, unless otherwise provided by law, shall become due and payable on October 1 in each year, and shall become delinquent if not paid before January 1 succeeding, except in cases when parties have moved or are about to move from the county, and except in cases when parties…