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Section 40-1-1 - Definitions. - For purposes of this title, and subject to additional definitions...
Section 40-1-2 - Lien for Taxes - Generally. - (a) If any person liable to pay any tax, other...
Section 40-1-3 - Lien for Taxes - Date of Lien. - From and after October 1 of each year, when property...
Section 40-1-4 - Lien for Taxes - Preferred Claim. - When a taxpayer makes a general assignment of his property...
Section 40-1-5 - Reports; Remitting of Payments. - (a) Whenever in this title a tax is payable to...
Section 40-1-7 - Liability of Agents for Taxes. - When taxes are levied on the gross or net receipts...
Section 40-1-8 - Liability of Receivers and Trustees. - Whenever a corporation, either foreign or domestic, is in receivership...
Section 40-1-9 - Equalization of Taxation of State and National Banks. - No tax levied by the State of Alabama, whether upon...
Section 40-1-10 - Duty of Salaried Officers as to Disposition of Fees Collected. - In all counties where state officials are paid on a...
Section 40-1-13 - Defense of Actions Involving Revenue Laws. - In any action against any officer for the refund of...
Section 40-1-14 - Payment of Court Costs. - Any court costs taxed against the state shall be paid...
Section 40-1-15 - Execution Sufficient Warrant for Levy. - Whenever any execution is issued by the Department of Revenue...
Section 40-1-16 - Copies of Books, Records, Papers, etc., Admitted in Evidence. - In any action against any tax assessor, tax collector, judge...
Section 40-1-17 - Judgment on Verdict in Favor of State Against Officers. - Upon a verdict being rendered in favor of the state...
Section 40-1-18 - Falsely Returning List of Taxpayer as Sworn To. - Any taxes assessor or deputy tax assessor who returns the...
Section 40-1-19 - Bank Officer Failing to Make, Swear To, and Deliver Required Statements. - Any president or cashier of any bank or banking association...
Section 40-1-20 - Taxing Authorities Acting as Attorney for Taxpayer. - It shall be unlawful for the Commissioner of Revenue or...
Section 40-1-21 - Access to Books and Records of Revenue Officers. - Any revenue officer of the state who refuses to allow...
Section 40-1-22 - Penalty for Officers Who Neglect Duty. - Any officer on whom any duty is imposed by the...
Section 40-1-23 - Liability of Officers for Conversion. - Any probate judge, clerk of a court of record, register,...
Section 40-1-24 - Duty of Sheriff in Selling Property Under Execution, Etc. - When any sheriff or other officer shall sell any property...
Section 40-1-25 - Dealing in State Securities. - Any tax collector or other person engaged in collecting the...
Section 40-1-26 - Falsely and Fraudulently Procuring State Warrants. - Any person who fraudulently obtains from the Comptroller under the...
Section 40-1-27 - Payment of Taxes by Lienors. - The holder of any lien on real or personal property...
Section 40-1-28 - Impeachment of Officers. - All officers provided for in this title may be impeached...
Section 40-1-29 - Form of Notices to Taxpayers. - Whenever and wherever a notice is required by law to...
Section 40-1-30 - Notice Required to Be Given by Registered Mail May Be Given by Certified Mail. - All notices now required to be mailed by the tax...
Section 40-1-31 - Distribution of Revenues Collected. - All revenues collected under the provisions of Sections 40-12-128, 40-12-310...
Section 40-1-31.1 - Disposition of Certain Fees. - All of the fees provided for in Sections 40-4-5, 40-4-6,...
Section 40-1-31.2 - Elimination of Payments of Less Than Five Dollars to Municipality; Disposition of Eliminated Amounts. - All laws to the contrary notwithstanding, in all cases involving...
Section 40-1-32.1 - Education Trust Fund Proration Prevention Act. - Repealed by Act 2011-003, p. 90, §7, effective March 11,...
Section 40-1-35 - Enforcement of Liability for Taxes Imposed by Other States. - The courts of the State of Alabama shall recognize and...
Section 40-1-37 - Ratification of Certain Municipal or County Elections as to Levy of Special Taxes. - Every election heretofore held in any municipality or in any...
Section 40-1-38 - Trial Tax. - Repealed by Act 99-427, p. 759, §12, effective June 10,...
Section 40-1-39 - Prompt Returns, Reports, Payments, and Settlements. - It shall be the duty of the Comptroller to see...
Section 40-1-40 - Actions Against Officers. - It shall be the duty of the Comptroller to cause...
Section 40-1-41 - Correction of Settlements of Assessors. - When the Comptroller finds that he has failed to give...
Section 40-1-42 - Overpayments Into State Treasury. - The Comptroller must draw his warrant on the State Treasurer...
Section 40-1-43 - Misuse of Federal Tax Returns or Information Therefrom by State Officers, Employees, etc., or Former Employees or Agents. - It shall be unlawful for any officer, employee, agent, or...
Section 40-1-44 - Interest on Delinquent Taxes and Overpayments. - (a) Interest shall be added as provided herein to any...
Section 40-1-45 - Timely Mailing Treated as Timely Filing and Paying. - (a) General rule. (1) DATE OF DELIVERY. If any return,...
Section 40-1-46 - Payment to Certain Certified Appraisers, Mappers, or Tax Administrators. - (a) Any appraiser, mapper, or tax administrator who successfully completes...
Section 40-1-47 - Investment of Ad Valorem Taxes. - On and after October 1, 1988, all tax collectors, elected...
Section 40-1-48 - Investment of Ad Valorem Taxes - Use of Special Funds. - The special funds herein established shall be used and expended...
Section 40-1-49 - Suspension of Collection When Costs Exceed Amounts Collected. - (a) The Department of Revenue, by administrative rule, shall suspend...
Section 40-1-50 - Reporting Requirements of State Agencies Administering Economic Tax Incentives. - (a) For the purpose of this section, the term economic...