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Alabama Statutes, Title 40

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Alabama/Statutes

← All Alabama coverage

Title 40

53 chapters · 1,875 sections in this title.

All chapters in Title 401,875 Ch 18, Income Taxes299 Ch 12, Licenses281 Ch 17, Gasoline and Other Motor Fuels; Lubr…126 Ch 23, Sales and Use Taxes115 Ch 10, Sale of Land110 Ch 7, Assessment of Taxes Generally89 Ch 9, Exemptions from Taxation and Licenses84 Ch 21, Public Utilities69 Ch 26B, Providers of Medical Services Privil…53 Ch 25, Tobacco and Vaping Tax49 Ch 1, General Provisions45 Ch 29, Enforcement of Tax Laws42 Ch 2, Department of Revenue34 Ch 5, Tax Collectors34

27 sections·Filtered byTitle 40✕Ch 14✕

Ala. Code § 40-14-1 Qualification of Foreign Corporation
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Repealed by Act 99-665, 2nd Sp. Sess., § 9. As to effective date, see the Code Commissioner’s Notes in the supplement. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §339; Acts 1967, Ex. Sess., No. 169, p. 215, §2.)
Ala. Code § 40-14-2 Statement Filed with Department of Revenue
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Repealed by Act 99-665, 2nd Sp. Sess., § 9. As to effective date, see the Code Commissioner’s Notes in the supplement. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §340; Acts 1992, No. 92-186, §33.)
Ala. Code § 40-14-3 Payment of Admission Fee but Once
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Repealed by Act 99-665, 2nd Sp. Sess., § 9. As to effective date, see the Code Commissioner’s Notes in the supplement. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §341.)
Ala. Code § 40-14-4 Qualification of Foreign Corporation to Do Business in State; Payment of Interest and Penalties
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Repealed by Act 99-665, 2nd Sp. Sess., § 9. As to effective date, see the Code Commissioner’s Notes in the supplement. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §342; Acts 1970, Ex. Sess., No. 34, p. 2657; Acts 1994, No. 94-245, p. 343, §4.)

Ala. Code § 40-14-21 Foreign Corporations

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Repealed by Act 99-665, 2nd Sp. Sess., § 9. As to effective date, see the Code Commissioner’s Notes in the supplement. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §345; Acts 1961, Ex. Sess., No. 49, p. 1905; Acts 1981, 2nd Ex. Sess., No. 81-1073, p. 320, §3; Acts 1994, No. 94-…

Ala. Code § 40-14-22 Domestic Corporations

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Repealed by Act 99-665, 2nd Sp. Sess., § 9. As to effective date, see the Code Commissioner’s Notes in the supplement. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §346; Acts 1961, Ex. Sess., No. 50, p. 1907; Acts 1981, 2nd Ex. Sess., No. 81-1073, p. 320, §4; Acts 1990, No. 90-…

Ala. Code § 40-14-23 How Statements Made

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Repealed by Act 99-665, 2nd Sp. Sess., § 9. As to effective date, see the Code Commissioner’s Notes in the supplement. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §343; Acts 1992, No. 92-186, p. 349, §34.)

Ala. Code § 40-14-40 (Not Effective After December 31, 1999) Amount of Levy on Domestic Corporations

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Every corporation organized under the laws of this state, except strictly benevolent, educational, or religious corporations, shall pay annually to the state an annual franchise tax based on its capital stock as follows: provided that in no event shall the amount paid by any corp…

Ala. Code § 40-14-41 (Not Effective After December 31, 1999) Levy on Foreign Corporations

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(a) Amount of levy. Every corporation organized under the laws of any other state, nation, or territory and doing business in this state, except strictly benevolent, educational, or religious corporations, shall pay annually to the state an annual franchise tax of three dollars (…

Ala. Code § 40-14-42 Corporations Merged or Consolidated

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Repealed by Act 99-665, 2nd Sp. Sess., § 9. As to effective date see the Code Commissioner’s Notes in the supplement. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §349.)

Ala. Code § 40-14-43 Remittance of Tax

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Repealed by Act 99-665, 2nd Sp. Sess., § 9. As to effective date see the Code Commissioner’s Notes in the code supplement.. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §350; Acts 1955, 2nd Ex. Sess., No. 74, p. 191, §3; Acts 1971, 1st Ex. Sess., No. 103, p. 184, §3; Acts 1973,…

Ala. Code § 40-14-44 Written Statement to Department of Revenue - Filing

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Repealed by Act 99-665, 2nd Sp. Sess., §9. As to effective date see the Code Commissioner’s Notes in the code supplement. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §351; Acts 1992, No. 92-186, p. 349, §35.)

Ala. Code § 40-14-46 One-Half Year Tax

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Repealed by Act 99-665, 2nd Sp. Sess., § 9. As to effective date see the Code Commissioner’s Notes in the code supplement. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §353.)

Ala. Code § 40-14-47 Calendar Year Tax

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Repealed by Act 99-665, 2nd Sp. Sess., § 9. As to effective date see the Code Commissioner’s Notes in the code supplement. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §354; Acts 1961, Ex. Sess., No. 51, p. 1908; Acts 1990, No. 90-242, p. 299, §3; Acts 1992, No. 92-186, p. 349,…

Ala. Code § 40-14-48 Reports to Department to Be Made Upon Blanks

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Repealed by Act 99-665, 2nd Sp. Sess., § 9. As to effective date see the Code Commissioner’s Notes in the code supplement. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §355; Acts 1992, No. 92-186, p. 349, §37.)

Ala. Code § 40-14-49 Dissolution of Corporations

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Repealed by Act 99-665, 2nd Sp. Sess., § 9. As to effective date see the Code Commissioner’s Notes in the code supplement. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §356.)

Ala. Code § 40-14-52 Does Not Affect Privilege License Tax

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Repealed by Act 99-665, 2nd Sp. Sess., § 9. As to effective date see the Code Commissioner’s Notes in the code supplement. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §359.)

Ala. Code § 40-14-53 Domestic Corporations - Franchise Tax Return Due Within 10 Days of Incorporation

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Repealed by Act 99-665, 2nd Sp. Sess., §9. As to effective date see the Code Commissioner’s Notes in the code supplement. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §360; Acts 1992, No. 92-186, p. 349, §38.)

Ala. Code § 40-14-54 Foreign Corporations - Franchise Tax Return Due Within 10 Days of Qualification

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Repealed by Act 99-665, 2nd Sp. Sess., §9. As to effective date see the Code Commissioner’s Notes in the code supplement. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §361; Acts 1992, No. 92-186, p. 349, §39.)

Ala. Code § 40-14-55 Money Collected Paid into Treasury

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Repealed by Act 99-665, 2nd Sp. Sess., § 9. As to effective date see the Code Commissioner’s Notes in the code supplement. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §362; Acts 1990, No. 90-242, p. 299, §5.)

Ala. Code § 40-14-56 Receivership or Trusteeship

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Repealed by Act 99-665, 2nd Sp. Sess., § 9. As to effective date see the Code Commissioner’s Notes in the code supplement. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §363; Acts 1990, No. 90-242, p. 299, §6.)

Ala. Code § 40-14-58 Promulgation of Rules and Regulations to Administer and Enforce Taxes

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Repealed by Act 99-665, 2nd Sp. Sess., § 9. As to effective date see the Code Commissioner’s Notes in the code supplement. (Acts 1990, No. 90-242, p. 299, §7.)

Ala. Code § 40-14-70 Assessment and Collection

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Repealed by Act 99-665, 2nd Sp. Sess., § 9. As to effective date see the Code Commissioner’s Notes in the code supplement. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §25; Acts 1965, No. 391, p. 566; Acts 1965, 2nd Ex. Sess., No. 27, p. 42; Acts 1969, No. 1140, p. 2131; Acts 1…

Ala. Code § 40-14-71.1 Issuance of Conforming Regulations by Department of Revenue

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Repealed by Act 99-665, 2nd Sp. Sess., § 9. As to effective date see the Code Commissioner’s Notes in the code supplement. (Acts 1996, No. 96-551, p. 808, §2.)

Ala. Code § 40-14-72 How Returns of Corporations Made; Effect of Failure to File Returns

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Repealed by Act 99-665, 2nd Sp. Sess., § 9. As to effective date see the Code Commissioner’s Notes in the code supplement. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §27; Acts 1992, No. 92-186, p. 349, §41.)

Ala. Code § 40-14-73 Corporations Paying Tax Need Not File List of Shareholders

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Repealed by Act 99-665, 2nd Sp. Sess., § 9. As to effective date see the Code Commissioner’s Notes in the code supplement. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §28.)

Ala. Code § 40-14-74 Provisions Not Applicable to Exempted Corporations

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Repealed by Act 99-665, 2nd Sp. Sess., § 9. As to effective date see the Code Commissioner’s Notes in the code supplement. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §29.)