§ 40-1-1 Definitions
§ 40-1-2 Lien for taxes – Generally
§ 40-1-3 Lien for taxes – Date of lien
§ 40-1-4 Lien for taxes – Preferred claim
§ 40-1-5 Reports; remitting of payments
§ 40-1-7 Liability of agents for taxes
§ 40-1-8 Liability of receivers and trustees
§ 40-1-9 Equalization of taxation of state and national banks
§ 40-1-10 Duty of salaried officers as to disposition of fees collected
§ 40-1-13 Defense of actions involving revenue laws
§ 40-1-14 Payment of court costs
§ 40-1-15 Execution sufficient warrant for levy
§ 40-1-16 Copies of books, records, papers, etc., admitted in evidence
§ 40-1-17 Judgment on verdict in favor of state against officers
§ 40-1-18 Falsely returning list of taxpayer as sworn to
§ 40-1-19 Bank officer failing to make, swear to, and deliver required statements
§ 40-1-20 Taxing authorities acting as attorney for taxpayer
§ 40-1-21 Access to books and records of revenue officers
§ 40-1-22 Penalty for officers who neglect duty
§ 40-1-23 Liability of officers for conversion
§ 40-1-24 Duty of sheriff in selling property under execution, etc
§ 40-1-25 Dealing in state securities
§ 40-1-26 Falsely and fraudulently procuring state warrants
§ 40-1-27 Payment of taxes by lienors
§ 40-1-28 Impeachment of officers
§ 40-1-29 Form of notices to taxpayers
§ 40-1-30 Notice required to be given by registered mail may be given by certified mail
§ 40-1-31 Distribution of revenues collected
§ 40-1-31.1 Disposition of certain fees
§ 40-1-31.2 Elimination of payments of less than five dollars to municipality; disposition of eliminated amounts
§ 40-1-35 Enforcement of liability for taxes imposed by other states
§ 40-1-37 Ratification of certain municipal or county elections as to levy of special taxes
§ 40-1-39 Prompt returns, reports, payments, and settlements
§ 40-1-40 Actions against officers
§ 40-1-41 Correction of settlements of assessors
§ 40-1-42 Overpayments into State Treasury
§ 40-1-43 Misuse of federal tax returns or information therefrom by state officers, employees, etc., or former employees or agents
§ 40-1-44 Interest on delinquent taxes and overpayments
§ 40-1-45 Timely mailing treated as timely filing and paying
§ 40-1-46 Payment to certain certified appraisers, mappers, or tax administrators
§ 40-1-47 Investment of ad valorem taxes
§ 40-1-48 Investment of ad valorem taxes – Use of special funds
§ 40-1-49 Suspension of collection when costs exceed amounts collected
§ 40-1-50 Reporting requirements of state agencies administering economic tax incentives
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Terms Used In Alabama Code > Title 40 > Chapter 1 - General Provisions

  • Affirmed: In the practice of the appellate courts, the decree or order is declared valid and will stand as rendered in the lower court.
  • Appraisal: A determination of property value.
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Bequest: Property gifted by will.
  • Decedent: A deceased person.
  • Deed: The legal instrument used to transfer title in real property from one person to another.
  • Devise: To gift property by will.
  • Dismissal: The dropping of a case by the judge without further consideration or hearing. Source:
  • Entitlement: A Federal program or provision of law that requires payments to any person or unit of government that meets the eligibility criteria established by law. Entitlements constitute a binding obligation on the part of the Federal Government, and eligible recipients have legal recourse if the obligation is not fulfilled. Social Security and veterans' compensation and pensions are examples of entitlement programs.
  • Extradition: The formal process of delivering an accused or convicted person from authorities in one state to authorities in another state.
  • Fair market value: The price at which an asset would change hands in a transaction between a willing, informed buyer and a willing, informed seller.
  • Foreclosure: A legal process in which property that is collateral or security for a loan may be sold to help repay the loan when the loan is in default. Source: OCC
  • Fraud: Intentional deception resulting in injury to another.
  • Garnishment: Generally, garnishment is a court proceeding in which a creditor asks a court to order a third party who owes money to the debtor or otherwise holds assets belonging to the debtor to turn over to the creditor any of the debtor
  • Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
  • Grand jury: agreement providing that a lender will delay exercising its rights (in the case of a mortgage,
  • Guardian: A person legally empowered and charged with the duty of taking care of and managing the property of another person who because of age, intellect, or health, is incapable of managing his (her) own affairs.
  • Indictment: The formal charge issued by a grand jury stating that there is enough evidence that the defendant committed the crime to justify having a trial; it is used primarily for felonies.
  • license tax: as used in this title , shall be deemed to include any tax prescribed by a license tax schedule, but shall not exclude any license tax otherwise prescribed. See Alabama Code 40-12-344
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Litigation: A case, controversy, or lawsuit. Participants (plaintiffs and defendants) in lawsuits are called litigants.
  • Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
  • Mortgagee: The person to whom property is mortgaged and who has loaned the money.
  • oath: includes affirmation. See Alabama Code 1-1-1
  • Oath: A promise to tell the truth.
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Oversight: Committee review of the activities of a Federal agency or program.
  • Personal property: All property that is not real property.
  • personal property: includes money, goods, chattels, things in action and evidence of debt, deeds and conveyances. See Alabama Code 1-1-1
  • Pro se: A Latin term meaning "on one's own behalf"; in courts, it refers to persons who present their own cases without lawyers.
  • Probation: A sentencing alternative to imprisonment in which the court releases convicted defendants under supervision as long as certain conditions are observed.
  • Prosecute: To charge someone with a crime. A prosecutor tries a criminal case on behalf of the government.
  • Quorum: The number of legislators that must be present to do business.
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • real property: includes lands, tenements and hereditaments. See Alabama Code 1-1-1
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • Service of process: The service of writs or summonses to the appropriate party.
  • Statute: A law passed by a legislature.
  • Subpoena: A command to a witness to appear and give testimony.
  • Summons: Another word for subpoena used by the criminal justice system.
  • Trustee: A person or institution holding and administering property in trust.
  • United States: includes the territories thereof and the District of Columbia. See Alabama Code 1-1-1
  • Verdict: The decision of a petit jury or a judge.