Code of Alabama
Title 40 - Revenue and Taxation.
Chapter 22 - Recordation Tax.

Section 40-22-1 - Deeds, Bills of Sale, Etc. - (a) Except as set out in subsection (b), no deed,...

Section 40-22-2 - Mortgages, Deeds of Trust, etc., Generally. - No mortgage, deed of trust, contract of conditional sale, or...

Section 40-22-3 - Tax on Mortgages Not Applicable to Any Bank Unless Applicable to All. - The term "bank" as used in this section shall be...

Section 40-22-4 - Exemption of Production Credit Corporations and Associations. - No tax levied upon the recordation of mortgages, deeds of...

Section 40-22-5 - Exemption of Certain Farm Loans From Tax. - No tax levied upon the recordation of mortgages, deeds of...

Section 40-22-5.1 - Exemption of Certain Conveyances by Religious Organizations From Tax. - No tax under Section 40-22-1 shall be levied upon the...

Section 40-22-6 - Tax Upon Recording Transfer of Instrument Recorded by Exempt Institution - Generally. - If any mortgage, deed of trust, contract of conditional sale,...

Section 40-22-7 - Tax Upon Recording Transfer of Instrument Recorded by Exempt Institution - Certification of Payment of Tax. - Upon the filing for record of a transfer under Section...

Section 40-22-8 - Tax Upon Recording Transfer of Instrument Recorded by Exempt Institution - Transfers Not Subject to Tax Imposed by Section 40-22-1. - No transfer under Section 40-22-6 hereafter filed for record shall...

Section 40-22-9 - Tax Upon Recording Transfer of Instrument Recorded by Exempt Institution - Debt Secured by Instrument So Transferred Exempt From Ad Valorem Taxes. - If the recording privilege tax imposed by Sections 40-22-6 through...

Section 40-22-10 - Tax Upon Recording Transfer of Instrument Recorded by Exempt Institution - Exemption of Debt Secured by Instrument Upon Which Recording Tax Has Previously Been Paid. - If any transfer of any such mortgage, deed of trust,...

Section 40-22-11 - Tax Upon Recording Transfer of Instrument Recorded by Exempt Institution - Waiver of Exemption From Payment of Recording Tax. - Any corporation, organization, or institution now or hereafter exempt from...

Section 40-22-12 - Tax Upon Recording Transfer of Instrument Recorded by Exempt Institution - Construction of Sections 40-22-6 Through 40-22-11. - Sections 40-22-6 through 40-22-11 are remedial and shall be liberally...