Code of Alabama
Title 40 - Revenue and Taxation.
Chapter 11 - Subjects of Taxation and Date Taxes Due.

Section 40-11-1 - Enumeration of Subjects of Taxation. - (a) As used in this section the following terms shall...

Section 40-11-2 - Property and Activities of United States and Its Agencies. - Property and activities of the United States and its agencies...

Section 40-11-3 - Taxation of Federal Property Where Immunity Waived, Etc. - The property of the United States, its agencies, instrumentalities, or...

Section 40-11-4 - When Taxes Become Due and Payable. - All taxes, unless otherwise provided by law, shall become due...

Section 40-11-5 - Taxes on Dog Race Tracks; Not Retroactive; Validity of Prior Exemptions; Sales Tax Exemption for Admission and Handle. - (a) Effective September 25, 1986, in addition to all other...

Section 40-11-6 - Valuation and Assessment of Certain Aircraft. - (a) Effective October 1, 2022, all airplanes, airships, and other...