GroundRules
Browse Alabama
Read the original sections, or search by topic.
- Ala. Code § 40-18-50 · Penalty for Failure to Make Return Within Time Specified.
- Ala. Code § 40-18-51 · Applicability of Lien Provisions; Disposition of Collections; Collection Prior to Delinquency.
- Ala. Code § 40-18-53 · Inspection of Returns by Federal or Foreign State Agents.
- Ala. Code § 40-18-54 · Supervision of Assessment and Collection.
- Ala. Code § 40-18-55 · Statement to Be Furnished by Taxpayer.
- Ala. Code § 40-18-56 · Furnishing Sworn Statement of Annual Return of Income to Department; Penalties for Failure to Comply; Limitations on Inspection of Taxpayer’s Records.
- Ala. Code § 40-18-57 · Rules to Be Promulgated by Department of Revenue.
- Ala. Code § 40-18-58 · Appropriation.
- Ala. Code § 40-18-59 · Additional Appropriations.
- Ala. Code § 40-18-60 · Covid-19 Recovery Capital Credit Protection Act of 2021.
- Ala. Code § 40-18-61 · Restaurant Revitalization Grant Monies.
- Ala. Code § 40-18-62 · Amortization of Research and Experimental Expenditures Under the Federal Tax Cuts and Jobs Act.
- Ala. Code § 40-18-70 · Definitions.
- Ala. Code § 40-18-71 · Withholding Tax.
- Ala. Code § 40-18-72 · Included and Excluded Wages.
- Ala. Code § 40-18-73 · Withholding Certificates.
- Ala. Code § 40-18-73.1 · Provisional Employers.
- Ala. Code § 40-18-74 · Payment of Amounts Withheld.
- Ala. Code § 40-18-75 · Statement to Be Furnished Employee.
- Ala. Code § 40-18-76 · Liability for Tax Withheld.
- Ala. Code § 40-18-77 · Refund to Employer.
- Ala. Code § 40-18-78 · Credit for Tax Withheld.
- Ala. Code § 40-18-79 · Overpayment of Tax.
- Ala. Code § 40-18-80 · Payment of Estimated Tax by Individuals.
- Ala. Code § 40-18-80.1 · Payment of Estimated Tax by Corporations.
- Ala. Code § 40-18-81 · Optional Short Form Tax.
- Ala. Code § 40-18-82 · Estimated Tax.
- Ala. Code § 40-18-83 · Payment of Estimated Tax.
- Ala. Code § 40-18-83.1 · Declaration and Payment of Estimated Tax by Corporations.
- Ala. Code § 40-18-84 · Adjusted Gross Income.
- Ala. Code § 40-18-85 · Estates and Fiduciaries.
- Ala. Code § 40-18-86 · Sale or Transfer of Real Property and Associated Tangible Property by Nonresidents.
- Ala. Code § 40-18-90 · Definitions.
- Ala. Code § 40-18-91 · Wager Proceeds; Withholding of State Income Tax.
- Ala. Code § 40-18-100 · Definitions.
- Ala. Code § 40-18-101 · Remedy Additional.
- Ala. Code § 40-18-102 · Collection of Debts by Setoff.
- Ala. Code § 40-18-103 · Procedure for Setoff and Notification of Taxpayer.
- Ala. Code § 40-18-104 · Hearing Procedure.
- Ala. Code § 40-18-105 · Finalization and Notice of Setoff.
- Ala. Code § 40-18-106 · Priority.
- Ala. Code § 40-18-107 · Commissioner May Provide Claimant Agency Information; Confidentiality of Information.
- Ala. Code § 40-18-108 · Effect of Setoff on Refund.
- Ala. Code § 40-18-109 · Issuance by State Treasurer of Separate Warrants.
- Ala. Code § 40-18-110 · Payment of Fee.
- Ala. Code § 40-18-111 · Income Tax Credit for Storm Shelter Construction.
- Ala. Code § 40-18-120 · Active Solar Energy Tax Credits.
- Ala. Code § 40-18-121 · Passive Solar Energy Tax Credits.
- Ala. Code § 40-18-133 · Repeal of Incentives.
- Ala. Code § 40-18-135 · Definitions.
- Ala. Code § 40-18-136 · Credit to Employer.
- Ala. Code § 40-18-137 · Credit Limited to Income Tax Liability.
- Ala. Code § 40-18-138 · Rules Regarding Procedures for Approving Education Programs.
- Ala. Code § 40-18-139 · Reimbursement to Employer.
- Ala. Code § 40-18-140 · Contribution Designations.
- Ala. Code § 40-18-141 · Arts Development Fund - Established; Appropriation; Distribution of Funds.
- Ala. Code § 40-18-142 · Alabama Nongame Wildlife Program - Legislative Declarations and Intent.
- Ala. Code § 40-18-143 · Alabama Nongame Wildlife Program - Contribution Designation Form.
- Ala. Code § 40-18-144 · Alabama Nongame Wildlife Program - Appropriation.
- Ala. Code § 40-18-145 · Alabama Nongame Wildlife Program - Implementation; No Rights of Department of Conservation and Natural Resources.
- Ala. Code § 40-18-146 · Political Party Defined; Designated Contribution by Taxpayers Filing State Income Tax Return; Disposition of Contributions.
- Ala. Code § 40-18-147 · Alabama Aging Program.
- Ala. Code § 40-18-148 · Alabama Veterans’ Home Program; Legislative Intent; Designation Form; Appropriation.
- Ala. Code § 40-18-149 · Alabama Indian Affairs Commission - Contribution Designation.
- Ala. Code § 40-18-150 · Foster Care Trust Fund - Contribution Designation.
- Ala. Code § 40-18-151 · Alliance for the Mentally Ill of Alabama and Mental Health Consumers of Alabama - Contribution Designation.
- Ala. Code § 40-18-152 · Alabama Breast and Cervical Cancer Research - Program Contribution Designation.
- Ala. Code § 40-18-153 · Alabama 4-H Club Foundation, Incorporated.
- Ala. Code § 40-18-154 · Alabama Military Support Foundation, Inc. - Contribution Designation.
- Ala. Code § 40-18-155 · Alabama Firefighters Annuity and Benefit Fund.
- Ala. Code § 40-18-156 · Alabama Veterinary Medical Foundation for the Spay-Neuter Program.
- Ala. Code § 40-18-157 · Alabama Association of Rescue Squads.
- Ala. Code § 40-18-160 · General Provisions.
- Ala. Code § 40-18-161 · Determination of Taxable Income.
- Ala. Code § 40-18-162 · Determination of Tax of Shareholder.
- Ala. Code § 40-18-163 · Adjustments for Services Rendered or Capital Furnished by Spouse, Etc., of Shareholder or Beneficiary.
- Ala. Code § 40-18-164 · Increase or Decrease in Basis of Shareholder’s Stock; Special Rules.
- Ala. Code § 40-18-165 · Distribution of Property Generally.
- Ala. Code § 40-18-166 · “Accumulated Adjustments Account” Defined; Application Generally; “S Period” Defined; Applicability of Subdivision (C)(1) of Section 40-18-165 to Certain Distributions; “Affected Shareholder” Defined.
- Ala. Code § 40-18-167 · Applicability of Chapter.
- Ala. Code § 40-18-168 · “Carryforward” and “Carryback” Provisions.
- Ala. Code § 40-18-169 · Adjustments to Earnings and Profits.
- Ala. Code § 40-18-170 · Circumstances Under Which Corporation Treated as Partnership; “Two-Percent Shareholder” Defined.
- Ala. Code § 40-18-171 · Determination of Shareholder’s Pro Rata Share; “Affected Shareholders” Defined.
- Ala. Code § 40-18-172 · “Post-Termination Transition Period” and “Determination” Defined.
- Ala. Code § 40-18-173 · Interpretation of Article Generally.
- Ala. Code § 40-18-174 · Tax Imposed on Certain Built-In Gains.
- Ala. Code § 40-18-175 · Tax Imposed When Passive Investment Income of Corporation Having Subchapter C Earnings and Profits Exceeds 25 Percent of Gross Receipts.
- Ala. Code § 40-18-176 · Nonresident Shareholder Composite Returns.
- Ala. Code § 40-18-190 · Definitions.
- Ala. Code § 40-18-191 · Filing with Department Written Statement of Intent to Claim Credit.
- Ala. Code § 40-18-192 · Effect of Compliance with Requirements; Agreements Specifying Method by Which Income Generated and Allocation of Credit.
- Ala. Code § 40-18-193 · Qualifications for Capital Credits.
- Ala. Code § 40-18-193.1 · Applicability to Gaming Facilities.
- Ala. Code § 40-18-194 · Entities Allowed Capital Credit.
- Ala. Code § 40-18-195 · Capital Credit Not to Exceed Capital Costs of Project.
- Ala. Code § 40-18-195.1 · Capital Credits and Abatements Under 2007 North American Classification System Industry Group 2121.
- Ala. Code § 40-18-196 · Department to Report Annually.
- Ala. Code § 40-18-197 · Department to Adopt Regulations and to Audit Companies.
- Ala. Code § 40-18-198 · Officer to File Affidavit with Department.