Alabama Code Title 40. Revenue and Taxation

• Chapter 1. General Provisions

• Chapter 2. Department of Revenue

• Chapter 2A. Alabama Taxpayers' Bill of Rights and Uniform Revenue Procedures Act

• Chapter 2B. Creation and Operation of the Alabama Tax Tribunal

• Chapter 3. County Boards of Equalization

• Chapter 4. Tax Assessors

• Chapter 5. Tax Collectors

• Chapter 6. Supernumerary Tax Collectors, Tax Assessors, License Commissioners, Etc

• Chapter 6A. Compensation of Tax Assessors, Tax Collectors, Revenue Commissioners, License Commissioners, Etc

• Chapter 7. Assessment of Taxes Generally

• Chapter 8. Rate of Taxation

• Chapter 9. Exemptions from Taxation and Licenses

• Chapter 9A. Reporting of Tax Exempt Property by Lessee

• Chapter 9B. Tax Incentive Reform Act of 1992

• Chapter 9C. Brownfield Development Tax Abatement

• Chapter 9D. Alabama Economic Incentive Enhancement Act of 2007

• Chapter 9E. State Property Tax in Tax Increment Districts

• Chapter 9F. Rehabilitation of Historic Structures

• Chapter 9G. Alabama Reinvestment and Abatements Act

• Chapter 9H. Alabama Rural, Agribusiness, and Opportunity Zone Jobs Act

• Chapter 10. Sale of Land

• Chapter 11. Subjects of Taxation and Date Taxes Due

• Chapter 12. Licenses

• Chapter 13. Minerals Severance Taxes

• Chapter 14. Corporations

• Chapter 14A. Alabama Business Privilege and Corporation Shares Tax Act of 1999

• Chapter 14B. Certified Capital Company;  Premium Tax Credit

• Chapter 15. Estate and Inheritance Tax

• Chapter 15A. Generation-Skipping Transfer Tax

• Chapter 15B. Alabama Uniform Estate Tax Apportionment Act

• Chapter 16. Financial Institution Excise Tax

• Chapter 17. Gasoline and Other Motor Fuels;  Lubricating Oils

• Chapter 17A. Drugs and Controlled Substances Excise Tax

• Chapter 18. Income Taxes

• Chapter 19. Motor Carrier Mileage Tax

• Chapter 20. Oil and Gas

• Chapter 21. Public Utilities

• Chapter 22. Recordation Tax

• Chapter 23. Sales and Use Taxes

• Chapter 25. Tobacco Tax

• Chapter 25A. Tax on Gummed Cigarette Papers

• Chapter 26. Transient Occupancy Tax

• Chapter 26A. Dog Race Track Pari-Mutuel Pool Tax

• Chapter 26B. Providers of Medical Services Privilege Tax

• Chapter 27. Multistate Tax Compact

• Chapter 28. Distribution of Payments Made in Lieu of Taxes

• Chapter 29. Enforcement of Tax Laws

• Chapter 29A. Alabama Tax Delinquency Amnesty Act

• Chapter 29B. Alabama Tax Delinquency Amnesty Act of 2018

• Chapter 30. Electronic Tax Return Filing Act

• Chapter 31. Facilitating Business Rapid Response to Declared Disasters Act of 2014