Code of Alabama
Article 1 - General Provisions.
Section 40-21-29 - Stockholders Not Required to List Shares or Pay Ad Valorem Taxes Thereon.

Code of Alabama

Title 40 - Revenue and Taxation.

Chapter 21 - Public Utilities.

Article 1 - General Provisions.

Section 40-21-1 - Department of Revenue to Assess All Property; Applicability of Chapter.

Section 40-21-2 - Verified Statements to Be Filed.

Section 40-21-3 - Reports of All Property Required.

Section 40-21-4 - Detailed Requirements of Reports.

Section 40-21-5 - Reports of Individuals or Associations Not Incorporated.

Section 40-21-6 - Factors to Be Considered in Determining True Value of Entire Property.

Section 40-21-7 - Reports of Railroad Companies.

Section 40-21-8 - Returns of Telegraph and Telephone Companies Generally.

Section 40-21-9 - Details of Returns of Electric Power and Telegraph and Telephone Companies.

Section 40-21-10 - Details of Statements of Water, Gas and Pipeline Companies.

Section 40-21-11 - Sleeping, Parlor, Dining and Chair Car Companies.

Section 40-21-12 - Description of Real Property, Fixtures and Other Tangible Property Within State.

Section 40-21-13 - Total Length of Railroad Lines.

Section 40-21-14 - Statement of Property Outside State.

Section 40-21-15 - Statements of Express Companies.

Section 40-21-16 - Endorsement of Receipt of Statements; Requiring Additional Information.

Section 40-21-17 - Determination of Value; Assessment of Property; Penalizing Delinquent Taxpayer; Apportionment of Assessed Value; Report to Tax Assessor.

Section 40-21-18 - Evidence and Witnesses Before Department.

Section 40-21-19 - Compelling Production of Records, Documents, etc.; Requiring Attendance of Officers and Individuals.

Section 40-21-20 - What Considered in Arriving at Taxable Value of Property.

Section 40-21-21 - Franchises and Intangible Property Subject to Taxation.

Section 40-21-22 - Proportion of Value or Receipts Within State to Total Value or Receipts Forms Basis of Tax Value.

Section 40-21-23 - Notice of Valuation Sent by Department.

Section 40-21-25 - Determining Tax Value of Franchises and Intangibles.

Section 40-21-26 - Local Taxes on Franchises and Intangibles.

Section 40-21-27 - Apportionment of Local Taxes.

Section 40-21-28 - Entry and Collection of Local Taxes.

Section 40-21-29 - Stockholders Not Required to List Shares or Pay Ad Valorem Taxes Thereon.

Section 40-21-30 - Description of Franchises and Intangibles.

Section 40-21-32 - Procuring Information From Other Sources When Taxpayer Fails to Comply.

Section 40-21-33 - Duties of Receivers, Assignees or Trustees in Bankruptcy.

Section 40-21-34 - Report of Commission to Assessors; Entries by Assessors.