Code of Alabama
Chapter 14A - Alabama Business Privilege and Corporation Shares Tax of 1999.
Article 3 - Shares Tax.

Section 40-14A-31 - (Repealed for Taxable Years Beginning on or After January 1, 2002.) Levy of Tax. - (a) There is hereby levied an annual shares tax on...

Section 40-14A-32 - (Repealed for Taxable Years Beginning on or After January 1, 2002.) Exemptions. - The tax levied by this article shall not apply to:...

Section 40-14A-33 - (Repealed for Taxable Years Beginning on or After January 1, 2002.) Definition of Initial Taxable Shares Base. - (a) Determine the sum of the following as of the...

Section 40-14A-34 - (Repealed for Taxable Years Beginning on or After January 1, 2002.) Definition of Taxable Shares Base. - The taxable shares base shall be determined as follows: (a)...

Section 40-14A-35 - (Repealed for Taxable Years Beginning on or After January 1, 2002.) Filing of Returns. - (a) Every corporation organized, incorporated, qualified, or registered under Alabama...

Section 40-14A-36 - (Repealed for Taxable Years Beginning on or After January 1, 2002.) Remittance and Disposition of Tax. - The tax levied by this article shall be due at...

Section 40-14A-37 - (Repealed for Taxable Years Beginning on or After January 1, 2002.) Dissolution, etc., of Corporations. - Whenever a corporation organized or incorporated under the laws of...

Section 40-14A-38 - (Repealed for Taxable Years Beginning on or After January 1, 2002.) Nonexemption From License or Privilege Tax. - The payment of the shares tax levied by this article...