Alabama Code > Title 40 Alabama Code > Title 40 – Revenue and Taxation Current as of: 2024 | Check for updates | Other versions Chapter 1 General Provisions 40-1-1 – 40-1-50 Chapter 2 Department of Revenue 40-2-1 – 40-2-66 Chapter 2A Alabama Taxpayers’ Bill of Rights and Uniform Revenue Procedures Act 40-2A-1 – 40-2A-18 Chapter 2B Creation and Operation of the Alabama Tax Tribunal 40-2B-1 – 40-2B-3 Chapter 3 County Boards of Equalization 40-3-1 – 40-3-27 Chapter 4 Tax Assessors 40-4-1 – 40-4-8 Chapter 5 Tax Collectors 40-5-1 – 40-5-48 Chapter 6 Supernumerary Tax Collectors, Tax Assessors, License Commissioners, Etc 40-6-1 – 40-6-6 Chapter 6A Compensation of Tax Assessors, Tax Collectors, Revenue Commissioners, License Commissioners, Etc 40-6A-1 – 40-6A-8 Chapter 7 Assessment of Taxes Generally 40-7-1 – 40-7-100 Chapter 8 Rate of Taxation 40-8-1 – 40-8-5 Chapter 9 Exemptions From Taxation and Licenses 40-9-1 – 40-9-61 Chapter 9A Reporting of Tax Exempt Property by Lessee 40-9A-1 – 40-9A-6 Chapter 9B Tax Incentive Reform Act of 1992 40-9B-1 – 40-9B-13 Chapter 9C Brownfield Development Tax Abatement 40-9C-1 – 40-9C-8 Chapter 9D Alabama Economic Incentive Enchancement Act of 2007 40-9D-1 – 40-9D-4 Chapter 9E State Property Tax in Tax Increment Districts 40-9E-1 – 40-9E-2 Chapter 9F Rehabilitation of Historic Structures 40-9F-1 – 40-9F-38 Chapter 9G Alabama Reinvestment and Abatements Act 40-9G-1 – 40-9G-2 Chapter 9H Alabama Rural, Agribusiness, and Opportunity Zone Jobs Act. 40-9H-1 – 40-9H-9 Chapter 10 Sale of Land 40-10-1 – 40-10-201 Chapter 11 Subjects of Taxation and Date Taxes Due 40-11-1 – 40-11-6 Chapter 12 Licenses 40-12-1 – 40-12-450 Chapter 13 Minerals Severance Taxes 40-13-1 – 40-13-61 Chapter 14A Alabama Business Privilege and Corporation Shares Tax of 1999 40-14A-1 – 40-14A-43 Chapter 14B Certified Capital Company; Premium Tax Credit 40-14B-1 – 40-14B-22 Chapter 15 Estate and Inheritance Tax 40-15-1 – 40-15-19 Chapter 15A Generation-Skipping Transfer Tax 40-15A-1 – 40-15A-14 Chapter 15B Alabama Uniform Estate Tax Apportionment Act 40-15B-1 – 40-15B-13 Chapter 16 Financial Institution Excise Tax 40-16-1 – 40-16-11 Chapter 17 Gasoline and Other Motor Fuels; Lubricating Oils 40-17-140 – 40-17-384 Chapter 17A Drugs and Controlled Substances Excise Tax 40-17A-1 – 40-17A-16 Chapter 18 Income Taxes 40-18-1 – 40-18-527 Chapter 19 Motor Carrier Mileage Tax 40-19-1 – 40-19-17 Chapter 20 Oil and Gas 40-20-1 – 40-20-50 Chapter 21 Public Utilities 40-21-1 – 40-21-126 Chapter 22 Recordation Tax 40-22-1 – 40-22-12 Chapter 23 Sales and Use Taxes 40-23-1 – 40-23-263 Chapter 25 Tobacco Tax 40-25-1 – 40-25-70 Chapter 25A Tax On Gummed Cigarette Papers 40-25A-1 – 40-25A-20 Chapter 26 Transient Occupancy Tax 40-26-1 – 40-26-21 Chapter 26A Dog Race Track Pari-Mutuel Pool Tax 40-26A-1 – 40-26A-17 Chapter 26B Providers of Medical Services Privilege Tax 40-26B-1 – 40-26B-99 Chapter 27 Multistate Tax Compact 40-27-1 – 40-27-6 Chapter 28 Distribution of Payments Made in Lieu of Taxes 40-28-1 – 40-28-5 Chapter 29 Enforcement of Tax Laws 40-29-1 – 40-29-130 Chapter 29A Alabama Tax Delinquency Amnesty Act 40-29A-1 – 40-29A-4 Chapter 29B Alabama Tax Delinquency Amnesty Act of 2018 40-29B-1 – 40-29B-9 Chapter 30 Electronic Tax Return Filing Act 40-30-1 – 40-30-7 Chapter 31 Facilitating Business Rapid Response to Declared Disasters Act of 2014 40-31-1 – 40-31-4 Ask a legal question, get an answer ASAP!Click here to chat with a lawyer about your rights. Ask a question, get an answer ASAP!