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- Ala. Code § 40-16-1.1 · Taxation of Trust as Financial Institution.
- Ala. Code § 40-16-1.2 · Additional Items Included in Federal Taxable Income; Items Deducted from Federal Taxable Income.
- Ala. Code § 40-16-1.3 · Net Income of Credit Unions.
- Ala. Code § 40-16-2 · Production Credit Associations Taxable Under Chapter.
- Ala. Code § 40-16-3 · Returns.
- Ala. Code § 40-16-3.1 · Extension of Due Date for Taxpayers of Financial Institution Excise Tax, Tax Years Beginning on or After January 1, 2021.
- Ala. Code § 40-16-4 · Levy; Reporting of Tax; Promulgation of Rules.
- Ala. Code § 40-16-5 · When Tax Due; Extension of Time for Payment.
- Ala. Code § 40-16-5.1 · Payment of Estimated Financial Institution Excise Taxes.
- Ala. Code § 40-16-6 · Remittance and Disposition of Tax.
- Ala. Code § 40-16-8 · Exemptions and Credits.
- Ala. Code § 40-16-9 · Tax Credits Applied to State Portion of Tax Liability.
- Ala. Code § 40-16-10 · Computation of Net Income of Financial Institutions.
- Ala. Code § 40-16-11 · Transition Rules for Financial Institution Excise Tax Reform Act of 2019.
- Ala. Code § 40-17-1 · Definitions.
- Ala. Code § 40-17-2 · Levied; Credit or Refund.
- Ala. Code § 40-17-5 · Tax to Be Paid and Statement Rendered Monthly.
- Ala. Code § 40-17-6 · Monthly Statement to Be Sworn To.
- Ala. Code § 40-17-7 · Adequate Records to Be Maintained.
- Ala. Code § 40-17-8 · Forms for Statements and Reports; Cost of Enforcement.
- Ala. Code § 40-17-9 · Failure to Make Reports or Keep Records.
- Ala. Code § 40-17-13 · Disposition of Proceeds of Tax.
- Ala. Code § 40-17-14 · Application for License for Purchase, Sale, Withdrawal, Etc.; Bond.
- Ala. Code § 40-17-18 · Rules and Regulations.
- Ala. Code § 40-17-19 · Effect on Provisions of Article 2 of This Chapter.
- Ala. Code § 40-17-20 · Restraint of Violators of Article.
- Ala. Code § 40-17-22 · Unlawful to Sell for Use or to Use Motor Fuel Upon Which Tax Not Paid; Penalties.
- Ala. Code § 40-17-30 · Definitions.
- Ala. Code § 40-17-31 · Levy and Amount of Tax; Collection and Distribution of Proceeds.
- Ala. Code § 40-17-32 · By Whom Excise Tax Collected and Paid Over.
- Ala. Code § 40-17-33 · Report of Sales and Withdrawals.
- Ala. Code § 40-17-34 · Monthly Statements to Be Sworn To.
- Ala. Code § 40-17-35 · Record of Sales, Withdrawals and Distributions.
- Ala. Code § 40-17-36 · Report of Address by Distributor, Refiner, Storer, Etc.
- Ala. Code § 40-17-37 · Penalty for Failure to Make Reports or Keep Records.
- Ala. Code § 40-17-38 · Discount Allowed to Distributors, Etc., Licensed Under Section 40-12-194.
- Ala. Code § 40-17-39 · Duty of Department of Revenue to Enforce Provisions.
- Ala. Code § 40-17-40 · Effect of Acceptance of Money on Recovery of Balance.
- Ala. Code § 40-17-43 · Department of Revenue to Prescribe Form of Statements and Reports.
- Ala. Code § 40-17-45 · Use of Motor Fuel Upon Which Tax Has Not Been Paid.
- Ala. Code § 40-17-49 · Restraint of Violators.
- Ala. Code § 40-17-50 · Cities and Towns Prohibited from Levying New or Additional Tax on Aviation Fuel.
- Ala. Code § 40-17-51 · Municipalities and Counties May Provide That Local Tax Be Borne by Consumer and Paid to Municipality or County but Once.
- Ala. Code § 40-17-52 · Adjustment of Taxes Collected on Sales Across State Line.
- Ala. Code § 40-17-70 · Definitions.
- Ala. Code § 40-17-71 · Legislative Intent.
- Ala. Code § 40-17-72 · Distribution of 45 Percent of Net Tax Proceeds.
- Ala. Code § 40-17-73 · Disposition of 55 Percent of Net Tax Proceeds.
- Ala. Code § 40-17-74 · Disposition of Sums Allocated and Apportioned to Counties.
- Ala. Code § 40-17-74.1 · Distribution of Supplemental Net Tax.
- Ala. Code § 40-17-75 · Use of County Portion to Pay Salaries of Members of County Governing Bodies.
- Ala. Code § 40-17-76 · Payment of Compensation of Clerks of County Governing Bodies.
- Ala. Code § 40-17-77 · Effective Date of Census.
- Ala. Code § 40-17-78 · Use of Net Tax Proceeds for Highway Purposes - Generally.
- Ala. Code § 40-17-79 · Use of Net Tax Proceeds for Highway Purposes - Construction and Maintenance of Streets in Municipalities.
- Ala. Code § 40-17-80 · Use of Net Tax Proceeds for Highway Purposes - Construction and Maintenance of Highways and Traffic Control Areas on School Property.
- Ala. Code § 40-17-81 · State Treasurer to Make Allocations and Distributions.
- Ala. Code § 40-17-82 · Preservation of Prior Pledges.
- Ala. Code § 40-17-100 · “Gasoline Used on the Farm for Agricultural Purposes” Defined.
- Ala. Code § 40-17-101 · Purpose of Division.
- Ala. Code § 40-17-102 · Eligibility for Refund; Amount.
- Ala. Code § 40-17-103 · Filing and Form of Claim for Refund.
- Ala. Code § 40-17-104 · Time for Filing Claim.
- Ala. Code § 40-17-105 · Payment of Refund; Appropriation.
- Ala. Code § 40-17-106 · Powers of Commissioner of Revenue.
- Ala. Code § 40-17-107 · Tractors Owned by Applicant to Be Assessed for Ad Valorem Tax.
- Ala. Code § 40-17-108 · False or Fraudulent Claims.
- Ala. Code § 40-17-120 · “Gasoline” Defined.
- Ala. Code § 40-17-121 · Purpose of Division.
- Ala. Code § 40-17-122 · Eligibility for Refund; Amount.
- Ala. Code § 40-17-124 · False or Fraudulent Claims.
- Ala. Code § 40-17-125 · Department of Revenue Authorized to Adopt, Promulgate, and Enforce Reasonable Rules and Regulations.
- Ala. Code § 40-17-140 · Definitions.
- Ala. Code § 40-17-141 · Levy; Amount of Tax.
- Ala. Code § 40-17-142 · Credit of Payment of Gasoline and Motor Fuel Taxes.
- Ala. Code § 40-17-144 · Penalty for False Statements.
- Ala. Code § 40-17-145 · Payment of Tax.
- Ala. Code § 40-17-146 · Disposition of Proceeds of Tax; Appropriations.
- Ala. Code § 40-17-147 · How Amount of Motor Fuel Used in State Ascertained.
- Ala. Code § 40-17-148 · Reports of Motor Carrier.
- Ala. Code § 40-17-150 · Annual Identification Markers.
- Ala. Code § 40-17-152 · Authority of Commissioner to Adopt Rules and Regulations.
- Ala. Code § 40-17-153 · Exemptions from Article.
- Ala. Code § 40-17-154 · Article Cumulative.
- Ala. Code § 40-17-155 · Penalties.
- Ala. Code § 40-17-160 · Flat Fee on Vehicles Using Liquefied Petroleum Gas or Natural Gas as Fuel; Applicability of Additional Excise Tax.
- Ala. Code § 40-17-161 · Annual Decal from Liquefied Petroleum Gas Board; Reduced Fee for Certain Vehicles; Application Period; Penalties.
- Ala. Code § 40-17-162 · Remittance of Flat Fee and Cost of Decal; Disposition of Proceeds.
- Ala. Code § 40-17-163 · Rules and Regulations.
- Ala. Code § 40-17-164 · Penalty for Failure to Timely Obtain Decal; Disposition of Penalty.
- Ala. Code § 40-17-165 · Tax on Out-of-State Vehicles; Remittance; Purchase of Decals for Out-of-State Vehicles.
- Ala. Code § 40-17-166 · Exemption of Certain Vehicles from Excise Tax.
- Ala. Code § 40-17-167 · Decal Requirement Suspended.
- Ala. Code § 40-17-168 · Legislative Findings.
- Ala. Code § 40-17-168.1 · Definitions.
- Ala. Code § 40-17-168.2 · Levy and Collection of Tax; Application and Fee.
- Ala. Code § 40-17-168.3 · Application Form.
- Ala. Code § 40-17-168.4 · License Requirement.
- Ala. Code § 40-17-168.5 · Surety Bond.
- Ala. Code § 40-17-168.6 · Refusal to Issue License; Appeal.