Code of Alabama
Chapter 14A - Alabama Business Privilege and Corporation Shares Tax of 1999.
Article 2 - Privilege Tax.

Section 40-14A-21 - Short Title. - This article shall be known and may be cited as...

Section 40-14A-22 - Levy and Amount of Tax. - THIS SECTION WAS AMENDED BY ACT 2022-252 IN THE 2022...

Section 40-14A-23 - Definition of Net Worth. - (a) Net worth of corporation. The net worth of a...

Section 40-14A-24 - Net Worth in Alabama. - (a) A taxpayer's net worth in Alabama shall be determined...

Section 40-14A-25 - Filing of Returns. - (a) Every taxpayer shall file a privilege tax return, which...

Section 40-14A-26 - Remittance and Disposition of Tax. - The tax levied by this article shall be due at...

Section 40-14A-27 - Dissolution, etc., of Corporations or Limited Liability Entities. - Whenever a corporation or a limited liability entity organized under...

Section 40-14A-28 - Nonexemption From License or Privilege Tax. - The payment of the tax levied by this article shall...

Section 40-14A-29 - Submission of Initial Tax and Report. - (a) By domestic entities. Each corporation, limited liability entity, and...