Code of Alabama
Chapter 7 - Assessment of Taxes Generally.
Article 1A - Business Personal Property Tax.

Section 40-7-55 - Short Form Tax Return; Itemized Listings. - (a) Prior to October 1, 2014, the Department of Revenue...

Section 40-7-56 - Optional Personal Property Assessment Link. - (a) No later than September 30, 2016, the Department of...

Section 40-7-57 - Filing Returns; Penalites and Interest. - (a) No taxpayer shall be required to use the OPPAL...

Section 40-7-58 - Design and Operation of System; Advisory Committee. - (a)(1) To ensure that local taxing jurisdictions have meaningful input...

Section 40-7-59 - Alternative Systems. - Notwithstanding any other provision of this article, no county property...