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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

1,875 sections·Filtered byTitle 40✕

Ala. Code § 40-13-57 Time for Making Return; Delinquent Taxes; Penalties
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(a) The tax levied by this article shall become delinquent on the twenty-first day of the month next succeeding the month in which the tax is due. Provided, however, that the department, for good cause shown, may extend the time for making a return required under this article pur…
Ala. Code § 40-13-58 Disposition of Funds
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(a) All revenues collected from the tax levied pursuant to this article, less an amount to cover the expenses of administration and collection and one-half of all interest and penalties collected, as provided in subsection (b) of Section 40-13-57, shall be remitted quarterly to t…
Ala. Code § 40-13-59 Repeal of Conflicting Laws; Construction with Other Laws
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All acts or parts of laws in conflict herewith are hereby repealed, including, but not limited to, Act 99-255, 1999 Regular Session, Act 94-478, 1994 Regular Session, as amended by Act 98-242, 1998 Regular Session and Act 91-609, 1991 Regular Session. Notwithstanding the foregoin…
Ala. Code § 40-13-60 Election to Exempt County from This Chapter
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Showing 851–900 of 1,875

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Within 90 days after October 1, 2004, any county may elect to have the provisions of this article inapplicable to their county. Such election must be made by an affirmative, majority vote of the membership of the county commission so electing to exempt the county from the provisi…

Ala. Code § 40-13-61 Violations; Penalties

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(a) Any person required by this article to make a return, pay a tax, keep records, or furnish information deemed necessary by the commissioner or the computation, assessment, or collection of the tax imposed by this article, who fails to make the return, pay the tax, keep the rec…

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 § 40-14A-1 Definitions

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For purposes of this chapter, the following terms shall mean: (a) ALABAMA S CORPORATION. An S corporation defined under Section 40-18-160. (b) C CORPORATION. A corporation other than an Alabama S corporation. (c) CODE. The Internal Revenue Code of 1986, as amended from time to ti…

Ala. Code § 40-14A-2 Operating Rules

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(a) The taxpayer’s net worth shall be determined for purposes of the taxes levied by this chapter in accordance with the accounting principles used in preparing the taxpayer’s financial statements reported to its owners. If the taxpayer’s financial statements are not prepared in …

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 § 40-14A-21 Short Title

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This article shall be known and may be cited as the “Alabama Business Privilege Tax Act of 1999.” (Act 99-665, 2nd Sp. Sess., §2; Act 2000-705, p. 1442, §2.)

Ala. Code § 40-14A-22 Levy and Amount of Tax

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(a) Levy of tax. There is hereby levied an annual privilege tax on every corporation, limited liability entity, and disregarded entity doing business in Alabama, or organized, incorporated, qualified, or registered under the laws of Alabama. The tax shall accrue as of January 1 o…

Ala. Code § 40-14A-23 Definition of Net Worth

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(a) Net worth of corporation. The net worth of a corporation shall equal the aggregate net amount of the following items determined as of the first day of the corporation’s taxable year and adjusted as required in this article: (1) In the case of a corporation, the sum of the fol…

Ala. Code § 40-14A-24 Net Worth in Alabama

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(a) A taxpayer’s net worth in Alabama shall be determined by apportioning the taxpayer’s net worth computed under Section 40-14A-23 in the same manner as prescribed for apportioning income during the determination period for purposes of the income tax levied by Chapter 18, or the…

Ala. Code § 40-14A-25 Filing of Returns

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(a) Every taxpayer shall file a privilege tax return, which shall include the public record disclosures required by Section 10-2B-16.22, with the department for every taxable year for which it is subject to the tax levied by this article. A disregarded entity that is owned by an …

Ala. Code § 40-14A-26 Remittance and Disposition of Tax

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The tax levied by this article shall be due at the same time the return is due. Remittance of the tax levied by this article shall be made to the department at Montgomery, Alabama, for deposit to the State Treasurer of Alabama. In addition to all other appropriations heretofore o…

Ala. Code § 40-14A-27 Dissolution, Etc., of Corporations or Limited Liability Entities

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Whenever a corporation or a limited liability entity organized under the laws of this state is dissolved, terminated, liquidated, or otherwise wound-up, by an agreement or notice of the stockholders or owners of the limited liability entity filed in the office of the judge of pro…

Ala. Code § 40-14A-28 Nonexemption from License or Privilege Tax

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The payment of the tax levied by this article shall not exempt any taxpayer from the payment of any regular license or privilege tax required by law for engaging in or carrying on any business for which a license or privilege tax is required of individuals, firms or corporations.…

Ala. Code § 40-14A-29 Submission of Initial Tax and Report

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(a) By domestic entities. Each corporation, limited liability entity, and disregarded entity organized under the laws of Alabama shall, within two and one-half months after its organization, file with the department an initial report setting out its name, address, and the name an…

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 § 40-14A-31 (Repealed for Taxable Years Beginning on or After January 1, 2002.) Levy of Tax

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(a) There is hereby levied an annual shares tax on all corporations incorporated or organized under the laws of Alabama, qualifying or registering to do business, or doing business in Alabama, unless otherwise exempted in this article; provided that all assets and other items of …

Ala. Code § 40-14A-32 (Repealed for Taxable Years Beginning on or After January 1, 2002.) Exemptions

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The tax levied by this article shall not apply to: (1) Financial institutions, as defined in Section 40-16-1, that are subject to the provisions of Chapter 16 as to the excise taxes levied on financial institutions; (2) Insurance companies that are subject to the premium taxes le…

Ala. Code § 40-14A-33 (Repealed for Taxable Years Beginning on or After January 1, 2002.) Definition of Initial Taxable Shares Base

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(a) Determine the sum of the following as of the first day of the corporation’s taxable year: (1) The outstanding capital stock and any additional paid-in capital, but without reduction for treasury stock; and (2) Retained earnings, but not less than zero, which shall include any…

Ala. Code § 40-14A-34 (Repealed for Taxable Years Beginning on or After January 1, 2002.) Definition of Taxable Shares Base

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The taxable shares base shall be determined as follows: (a) Multiply the corporation’s initial taxable shares base by the apportionment factor used to apportion the corporation’s income to Alabama for purposes of the Alabama income tax in accordance with Chapter 18 or that would …

Ala. Code § 40-14A-35 (Repealed for Taxable Years Beginning on or After January 1, 2002.) Filing of Returns

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(a) Every corporation organized, incorporated, qualified, or registered under Alabama law or doing business in Alabama as of the first day of a calendar year shall file a return with the department. The return is due not later than March 15 of each year or, in the case of a taxpa…

Ala. Code § 40-14A-36 (Repealed for Taxable Years Beginning on or After January 1, 2002.) Remittance and Disposition of Tax

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The tax levied by this article shall be due at the same time the return is due. Remittance of the shares tax required by the above sections shall be made to the department at Montgomery, Alabama, for deposit to the State Treasurer of Alabama. In addition to all other appropriatio…

Ala. Code § 40-14A-37 (Repealed for Taxable Years Beginning on or After January 1, 2002.) Dissolution, Etc., of Corporations

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Whenever a corporation organized or incorporated under the laws of this state is dissolved, terminated, liquidated, or otherwise wound-up, by an agreement of the stockholders filed in the office of the judge of probate of the county wherein the corporation was organized, the judg…

Ala. Code § 40-14A-38 (Repealed for Taxable Years Beginning on or After January 1, 2002.) Nonexemption from License or Privilege Tax

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The payment of the shares tax levied by this article shall not exempt any taxpayer from the payment of any regular license or privilege tax required by law for the engaging in or carrying on any business for which a license or privilege tax is required of individuals, firms, or c…

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.)