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- Ala. Code § 40-17-370 · Levy, Administration, and Collection of Additional Excise Tax.
- Ala. Code § 40-17-371 · Cost of Collection; Distribution of Tax Proceeds.
- Ala. Code § 40-17-380 · Definitions.
- Ala. Code § 40-17-381 · Development of System for Filing Electronic Tax Return for Certain Motor Fuel Taes; Monthly Report.
- Ala. Code § 40-17-382 · Authorization and Use of System.
- Ala. Code § 40-17-383 · Local Motor Fuel Tax Advisory Committee.
- Ala. Code § 40-17-384 · Construction of Article.
- Ala. Code § 40-17A-1 · Definitions.
- Ala. Code § 40-17A-2 · Administration; Manner of Payment; Collection.
- Ala. Code § 40-17A-3 · Rules and Regulation; Official Stamps, Labels, Etc.
- Ala. Code § 40-17A-4 · Restrictions Imposed If Tax Not Paid; Stamps.
- Ala. Code § 40-17A-5 · Effect of Chapter on Immunity.
- Ala. Code § 40-17A-6 · Exemption of Persons Registered Under Section 20-2-51 or Otherwise in Lawful Possession.
- Ala. Code § 40-17A-7 · Method of Calculating Tax.
- Ala. Code § 40-17A-8 · Rates.
- Ala. Code § 40-17A-9 · Penalty; Enforcement.
- Ala. Code § 40-17A-10 · Purchase of Stamps, Etc.; Manufacture of Same.
- Ala. Code § 40-17A-11 · Method and Time of Affixing Stamps; Payment Due.
- Ala. Code § 40-17A-12 · Jeopardy Assessment; Suit to Enjoin Assessment Prohibited; Exception; Tax and Penalties Assumed Correct.
- Ala. Code § 40-17A-13 · Confidentiality of Records and Reports; Violation; Publishing Statistics; Applicability of Forfeiture Laws.
- Ala. Code § 40-17A-14 · Examination of Books, Records, Etc.
- Ala. Code § 40-17A-15 · Disposition of Revenue.
- Ala. Code § 40-17A-16 · Intent of Chapter.
- Ala. Code § 40-18-1 · Definitions.
- Ala. Code § 40-18-1.1 · Operating Rules.
- Ala. Code § 40-18-2 · Levied; Persons and Subjects Taxable.
- Ala. Code § 40-18-2.1 · Income of Foreign Missionary Exempt.
- Ala. Code § 40-18-2.2 · Exemption of Certain Nonresident Income.
- Ala. Code § 40-18-3 · Income of Officers or Agents of the United States, Etc.
- Ala. Code § 40-18-4 · Interest or Other Income Received from Obligations of the United States or Its Possessions, Agencies or Instrumentalities.
- Ala. Code § 40-18-5 · Tax on Individuals.
- Ala. Code § 40-18-6 · Gain or Loss - Basis of Property; Adjusted Basis.
- Ala. Code § 40-18-6.1 · Gain or Loss - Special Rules for Capital Gains Invested in Opportunity Zones.
- Ala. Code § 40-18-7 · Gain or Loss - Determination of Amount.
- Ala. Code § 40-18-8 · Gain or Loss - Recognition.
- Ala. Code § 40-18-8.1 · Gain or Loss - Recognition of Gains Invested in Opportunity Zones.
- Ala. Code § 40-18-9 · Gain or Loss - Optional Method for Returning as Income Increases in Redemption Value of Securities Purchased at a Discount.
- Ala. Code § 40-18-11 · Inventory.
- Ala. Code § 40-18-12 · Net Income of Individuals - Defined.
- Ala. Code § 40-18-13 · Computation of Income.
- Ala. Code § 40-18-14 · Adjusted Gross Income of Individuals.
- Ala. Code § 40-18-14.1 · Deferred Compensation Plans.
- Ala. Code § 40-18-14.2 · Adjusted Gross Income.
- Ala. Code § 40-18-14.3 · Gross Income - Discount and Interest.
- Ala. Code § 40-18-15 · Deductions for Individuals Generally.
- Ala. Code § 40-18-15.1 · Net Income Taxable Income Defined - Generally.
- Ala. Code § 40-18-15.2 · Net Operating Loss.
- Ala. Code § 40-18-15.3 · Deductions for Health Insurance Premiums.
- Ala. Code § 40-18-15.4 · Deductions for Certain Retrofitting or Upgrades to Homes - Residence in Alabama Insurance Underwriting Association Zone.
- Ala. Code § 40-18-15.5 · Deductions for Certain Retrofitting or Upgrades to Homes - Residence in Alabama.
- Ala. Code § 40-18-15.6 · Deductions for Contributions Made to Health Savings Accounts.
- Ala. Code § 40-18-15.7 · Optional Increased Standard Deduction for Qualified Persons.
- Ala. Code § 40-18-15.8 · Deductions for Contributions to Qualifying Alabama Achieving a Better Life Experience Savings Accounts.
- Ala. Code § 40-18-16 · Depreciation.
- Ala. Code § 40-18-17 · Items Not Deductible.
- Ala. Code § 40-18-18 · Amortization of War or Emergency Facilities.
- Ala. Code § 40-18-19 · Exemptions - Generally.
- Ala. Code § 40-18-19.1 · Exemptions for Severance, Unemployment Compensation, Etc.
- Ala. Code § 40-18-19.2 · Exemption of Certain Death Benefit Payments for Peace Officer or Fireman Killed in Line of Duty.
- Ala. Code § 40-18-19.3 · State Income Tax Credit for the Use of Personal Motor Vehicle to Respond to Fire, Emergency, or Rescue Calls.
- Ala. Code § 40-18-20 · Exemptions - Military Retirement Benefits.
- Ala. Code § 40-18-21 · Credits for Taxes Paid on Income from Sources Outside the State and for Job Development Fees.
- Ala. Code § 40-18-21.1 · Annual Report of Credits Claimed for Taxes Paid to Foreign Countries.
- Ala. Code § 40-18-22 · Taxpayers Engaged in Multistate Business - Allocation and Apportionment of Deductions and Exemptions.
- Ala. Code § 40-18-23 · Taxpayers Engaged in Multistate Business - Option of Certain Taxpayers to Report and Pay Tax on Basis of Percentage of Volume.
- Ala. Code § 40-18-24 · Taxation of Subchapter K Entity.
- Ala. Code § 40-18-24.1 · Composite Return and Payment by Nonresident Owner of Subchapter K Entity.
- Ala. Code § 40-18-24.2 · Taxation of Pass-Through Entities.
- Ala. Code § 40-18-24.3 · Taxation on Distributive Share of Interest, Dividends, Etc., of Nonresident Member of Qualified Investment Partnership.
- Ala. Code § 40-18-24.4 · Alabama Electing Pass-Through Entity Tax Act.
- Ala. Code § 40-18-24.5 · Refundable Credit for Certain Owners, Members, Partners, or Shareholders of Electing Pass-Through Entities.
- Ala. Code § 40-18-25 · Estates and Trusts.
- Ala. Code § 40-18-25.1 · Estates and Trusts - Exemptions.
- Ala. Code § 40-18-25.2 · Estates and Trusts - Deductions from Gross Income of Net Operating Loss.
- Ala. Code § 40-18-26 · Information from Source of Income.
- Ala. Code § 40-18-27 · Individual Taxpayer’s Returns; Liability of Innocent Spouse.
- Ala. Code § 40-18-28 · Returns of Subchapter K Entities and Single Member Limited Liability Companies.
- Ala. Code § 40-18-29 · Fiduciary Returns.
- Ala. Code § 40-18-30 · Return When Accounting Period Changes.
- Ala. Code § 40-18-31 · Corporate Income Tax - Generally.
- Ala. Code § 40-18-31.1 · Election for Foreign Corporations to Classify Dividend Income from Certain Subsidiaries as Business or Nonbusiness Income.
- Ala. Code § 40-18-31.2 · Factor Presence Nexus Standard for Business Activity.
- Ala. Code § 40-18-32 · Corporate Income Tax - Exemptions.
- Ala. Code § 40-18-33 · Corporate Income Tax - Taxable Income.
- Ala. Code § 40-18-34 · Additions Required by Corporations.
- Ala. Code § 40-18-35 · Deductions Allowed to Corporations.
- Ala. Code § 40-18-35.1 · Carry Forward of Net Operating Losses.
- Ala. Code § 40-18-35.2 · Deductions from Federal Taxable for Amounts Included in Income Under 26 U.s.c. § 951A, Etc.
- Ala. Code § 40-18-35.3 · Deductions from Federal Taxable for Amounts Included in Income Under 26 U.s.c. § 118(B)(2).
- Ala. Code § 40-18-36 · Distributions by Corporations.
- Ala. Code § 40-18-37 · Items Not Deductible by Corporations.
- Ala. Code § 40-18-38 · Additional Deductions Allowed for Corporations; Credits.
- Ala. Code § 40-18-39 · Corporate Returns.
- Ala. Code § 40-18-39.1 · Business Interest Expense Deduction Limitations.
- Ala. Code § 40-18-39.2 · Extension of Due Date for Taxpayers of Corporate Income Tax, Tax Years Beginning on or After January 1, 2021.
- Ala. Code § 40-18-40 · Tax to Be Reported on Forms; Department May Assess Additional Tax Penalty or Interest.
- Ala. Code § 40-18-41 · Amortization of Ad Valorem Tax.
- Ala. Code § 40-18-42 · Time and Methods of Payment of Tax.
- Ala. Code § 40-18-42.1 · Revised Due Dates for Payments of Income Tax or Financial Institution Excise Tax.
- Ala. Code § 40-18-44 · Installment Method.