Repealed by Act 2019-284, §4, effective January 1, 2020.
Structure Code of Alabama
Title 40 - Revenue and Taxation.
Chapter 16 - Financial Institution Excise Tax.
Section 40-16-1 - Definitions.
Section 40-16-1.1 - Taxation of Trust as Financial Institution.
Section 40-16-1.3 - Net Income of Credit Unions.
Section 40-16-2 - Production Credit Associations Taxable Under Chapter.
Section 40-16-4 - Levy; Reporting of Tax; Promulgation of Rules.
Section 40-16-5 - When Tax Due; Extension of Time for Payment.
Section 40-16-5.1 - Payment of Estimated Financial Institution Excise Taxes.
Section 40-16-6 - Remittance and Disposition of Tax.
Section 40-16-8 - Exemptions and Credits.
Section 40-16-9 - Tax Credits Applied to State Portion of Tax Liability.
Section 40-16-10 - Computation of Net Income of Financial Institutions.
Section 40-16-11 - Transition Rules for Financial Institution Excise Tax Reform Act of 2019.