Alabama Code — 40
Browse 2,062 sections in division 40 of the Alabama code. Each section page includes the full statutory text, official source links, and citation guidance.
Sections (showing up to 300)
- § 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.
- § 40-1-32.1. Education Trust Fund Proration Prevention Act.
- § 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.
- § 40-1-38. Trial Tax.
- § 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.
- § 40-1-51. Requirements for Tax Credit Legislation; Taxpayer Reporting Requirements.
- § 40-2-1. Creation.
- § 40-2-2. Employment of Secretary and Other Employees; Payment of Expenses Generally.
- § 40-2-3. Duties of Secretary.
- § 40-2-4. Bonds of Employees.
- § 40-2-6. Oaths of Witnesses.
- § 40-2-7. Offices and Equipment; How Expenses Paid.
- § 40-2-8. Travelling Expenses - Generally.
- § 40-2-9. Traveling Expenses - Prepayment for Employees Traveling Outside State.
- § 40-2-10. Appointment of Law Enforcement Officers; Powers and Duties.
- § 40-2-11. Powers and Duties Generally.
- § 40-2-11.1. Allocations, Disbursements, and Distribution of Certain Inspection Fees, Penalties, and Taxes.
- § 40-2-12. Photographic or Electronic Reproductions of Documents - Authority to Make; Disposition of Original Documents.
- § 40-2-13. Photographic or Electronic Reproductions of Documents - to Have Force and Effect of Originals.
- § 40-2-14. Photographic or Electronic Reproductions of Documents - Legislative Intent.
- § 40-2-15. Notice of Setting Assessment Aside; Revaluation and Notice Thereof.
- § 40-2-16. Equalization of Valuation Generally.
- § 40-2-17. Revaluation by Board of Equalization to Affect Equalization.
- § 40-2-18. Procedure After Revaluation and Equalization.
- § 40-2-20. Witnesses - Incriminating Testimony; Perjury.
- § 40-2-21. Witnesses - Fees.
- § 40-2-25. Audits and Examinations.
- § 40-2-40. Chief Executive Officer; Powers, Authority, and Duties Generally.
- § 40-2-41. Appointment; Term of Office; Qualifications.
- § 40-2-42. Oath of Office.
- § 40-2-43. Bond.
- § 40-2-44. Assistant Commissioner of Revenue.
- § 40-2-60. Office Created.
- § 40-2-61. Appointment; Term of Office; Qualifications; Powers and Duties of Assistant Attorney General; Oath.
- § 40-2-62. Bond.
- § 40-2-63. Office, Clerical Help, Etc.; Traveling Expenses.
- § 40-2-64. Assistant Counsel.
- § 40-2-65. To Devote Entire Time to Department; Duties Generally.
- § 40-2-66. Employment of Special Counsel.
- § 40-2A-1. Short Title.
- § 40-2A-2. Legislative Intent; Scope; Exclusiveness.
- § 40-2A-3. Definitions.
- § 40-2A-4. Taxpayers’ Bill of Rights.
- § 40-2A-5. Authority to Issue Revenue Rulings.
- § 40-2A-6. Government Contract for Examination of Taxpayer’s Records Where Compensation, Etc., Contingent Upon Tax, Interest, Etc., Assessed or Collected; Violation; Costs of Examination.
- § 40-2A-8.1. Appeals Concerning Ownership and Title to a Motor Vehicle or Manufactured Home.
- § 40-2A-9. Procedures Governing Appeals to the Administrative Law Division; Authority of Administrative Law Judge.
- § 40-2A-11. Civil Penalties Levied in Addition to Other Penalties Provided by Law.
- § 40-2A-11.1. Civil Penalties for Unethical Tax Preparation Conduct.
- § 40-2A-12. Terms of Contracts; Termination; Renewal.
- § 40-2A-13. Examination of Taxpayer’s Records; Additional Assessments; Disclosure Requirements; Taxpayer Notification.
- § 40-2A-14. Certification of Examiners; Bonding of Private Auditing or Collecting Firms; Violations; Exemptions; Confidentiality Requirements.
- § 40-2A-15. Alabama Local Tax Institute of Standards and Training - Creation; Composition; Duties.
- § 40-2A-16. Reserved.
- § 40-2A-17. Allocation , Etc., of Gross Income, Deductions, Etc., Between Entities Controlled by the Same Interests; Improper Contingent Fees.
- § 40-2A-18. Interest on Final Assessment.
- § 40-2B-1. Legislative Findings.
- § 40-2B-1.1. Relation to Administrative Procedure Act.
- § 40-2B-3. Application.
- § 40-3-1. Creation; Composition; Qualifications of Members.
- § 40-3-2. Selection of Members; Terms of Office.
- § 40-3-3. Oath of Members.
- § 40-3-4. Filling of Vacancies.
- § 40-3-5. Members Not to Hold Other Governmental Positions.
- § 40-3-6. Secretary of Board.
- § 40-3-7. Term of Service and Schedule of Compensation of Members.
- § 40-3-8. Proration of Compensation Payments; Employment of Staff; Inventory of Property Authorized; Authority to Contribute to Cost of Inventory; Offices, Supplies, Etc., in Certain Counties.
- § 40-3-9. Taking of Inventory to Be Approved.
- § 40-3-10. Inventory and Appraisal of Property in Certain Counties.
- § 40-3-11. Cost of Inventory - to Be Prorated.
- § 40-3-12. Cost of Inventory - Payable on Requisition by Presiding Officer.
- § 40-3-13. Supervision of Preparation of Inventories or Appraisals.
- § 40-3-14. How Compensation Payments Made.
- § 40-3-15. Chairman of Board; Rules and Regulations.
- § 40-3-16. Duties Generally; Quorum; Powers and Duties of Agents; Protest Procedure.
- § 40-3-17. Meetings - Review of Assessments.
- § 40-3-18. Meetings - Inspection of Tax Returns; Failure to Properly Return Property.
- § 40-3-19. Meetings - Hearing Objections to Valuations.
- § 40-3-20. Publication of Notice of Valuation of Property.
- § 40-3-21. Tax Assessor to Enter Corrected Values.
- § 40-3-22. Failure to Perform Duties Within Specified Time Not Fatal Defect.
- § 40-3-23. Service of Subpoenas, Notices, and Other Writings.
- § 40-3-24. Appeals - Right.
- § 40-3-25. Appeals - Procedure.
- § 40-3-26. Appeals - Legal Counsel for State and County.
- § 40-3-27. Appeals - Duty to Disclose Information.
- § 40-4-1. Bonds.
- § 40-4-2. Amount and Payment of Commissions.
- § 40-4-3. Disposition of Fees of Assessor Paid on Salary Basis.
- § 40-4-4. No Commissions on Erroneous Assessments, Etc.
- § 40-4-5. Schedule of Fees.
- § 40-4-6. Deputies.
- § 40-4-7. Printing and Furnishing Blank Forms; Copy of Returns.
- § 40-4-8. Duty of County Officials to Furnish Assessor and Collector with Books, Blanks, and Stationery.
- § 40-5-1. Definitions.
- § 40-5-2. Deputies.
- § 40-5-3. Bonds.
- § 40-5-4. Commissions.
- § 40-5-5. Disposition of Fees Paid to Collector on a Salary Basis.
- § 40-5-6. Fees for Demand on Delinquent Taxpayers and for Levy and Sale of Property.
- § 40-5-7. Demand on Delinquent Taxpayers.
- § 40-5-8. Costs on Payment of Delinquent Taxes.
- § 40-5-9. Interest on Delinquent Taxes.
- § 40-5-10. Receipts on Payment of Delinquent Taxes.
- § 40-5-11. Historic File of Individual Tax Payments.
- § 40-5-12. Payments by Purchasers, Lien Holders or Mortgagees of Real Estate.
- § 40-5-13. Payment When Parcels of Real Estate Listed Separately.
- § 40-5-14. Levy and Sale of Personal Property - Time; Notice; Location.
- § 40-5-15. Levy and Sale of Personal Property - Application and Disposition of Proceeds.
- § 40-5-16. Levy and Sale of Personal Property - Shares of Stock.
- § 40-5-17. Levy and Sale of Personal Property - When Delinquent Taxpayer Has Left County.
- § 40-5-18. Levy and Sale of Personal Property - No Property Exempt.
- § 40-5-19. Sale of Real Property If Personalty Insufficient.
- § 40-5-20. Garnishment of Delinquent Taxpayers - Account for Delinquent Taxes; Notice.
- § 40-5-21. Garnishment of Delinquent Taxpayers - Procedure.
- § 40-5-22. Garnishment of Delinquent Taxpayers - Fees.
- § 40-5-23. Annual Report - List of Insolvents; Publication; Advertisement Costs; Certification.
- § 40-5-24. Annual Report - Examination and Approval.
- § 40-5-25. List of Insolvents and List of Errors in Assessments - Certification of Corrected Lists to Department of Revenue.
- § 40-5-26. New Accounts of Insolvent Taxes and Taxes in Litigation.
- § 40-5-27. Presiding Officer of County Commission to Deliver List of Insolvent Taxpayers and Taxes Due to Collector.
- § 40-5-28. Collection of Insolvent Taxes.
- § 40-5-29. Final Report of Uncollected Insolvent Taxes and Taxes in Litigation .
- § 40-5-30. Report When Collector Retires from Office.
- § 40-5-31. Duty of Tax Collecting Official When Collection of Taxes Endangered.
- § 40-5-32. Partial Payments; Notice of Balance Due.
- § 40-5-33. Collection and Report of Countywide and School District Taxes.
- § 40-5-34. Assessment and Collection of Escaped Taxes.
- § 40-5-35. Assessment and Collection of Escaped Taxes - Report to Assessor.
- § 40-5-36. Reports and Disbursements.
- § 40-5-37. Reports and Payments into Particular Treasuries - Failure to Make Report to Comptroller.
- § 40-5-38. Death of Collector.
- § 40-5-39. Special Taxes - Receipts on Collection of Special Taxes.
- § 40-5-40. Special Taxes - Payments on Collection.
- § 40-5-41. Notification When Special Taxes No Longer Required.
- § 40-5-42. Collection of Taxes by Action.
- § 40-5-43. Settlements with Particular Treasurers.
- § 40-5-44. Final Settlements and Payments by Tax Collecting Officials.
- § 40-5-45. Mileage as Part of Final Settlement.
- § 40-5-46. Lien of Tax Collector.
- § 40-5-47. Collection of Ad Valorem Tax Revenues Earmarked for Support of Fire Protection and Emergency Services.
- § 40-5-48. Disbursement of Ad Valorem Tax Collections; Disbursement of Manufactured Home Fees, Commissions, or Penalties.
- § 40-6-1. When Officials Commissioned as Supernumeraries.
- § 40-6-2. Oath; Assumption of Duties, Etc., in Case of Vacancy.
- § 40-6-3. Life Tenure; Compensation; Cost-of-Living Increase.
- § 40-6-3.1. Increase in Salary.
- § 40-6-4. Deductions from Salaries or Fees of Officials Charged with Assessment or Collection of Taxes.
- § 40-6-4.1. Election to Participate.
- § 40-6-6. Applicability of Retirement System Established for Elected Officials.
- § 40-6A-1. Legislative Intent.
- § 40-6A-2. Salary and Fees of Officials Charged with Assessing and Collecting Ad Valorem Taxes.
- § 40-6A-3. This Section Not Applicable to Salaries of Certain Officials.
- § 40-6A-4. Salary Must Equal Net Personal Income.
- § 40-6A-5. Support Services Provided by Local Governing Bodies; Compensation of Office Personnel; Membership in Merit System.
- § 40-6A-6. Fees, Commissions, Etc., Must Now Be Paid into Local General Fund.
- § 40-6A-7. Manner of Payment of Fees, Etc., Due Prior to Conversion from Fee to Salary Basis.
- § 40-6A-8. Effective Date.
- § 40-7-1. Authority of Tax Assessor; Duties of Taxpayer.
- § 40-7-2. Commencement and Completion of Assessment; Supplemental Assessment.
- § 40-7-2.1. Timing of Property Assessments, Etc., Homestead Exemption.
- § 40-7-2.2. Limitation on Assessed Value of Certain Real Property for Ad Valorem Tax Purposes; Exceptions.
- § 40-7-3. Duty of Assessor to Visit Voting Places for Purpose of Listing; Notice of Times Assessor Will Attend to Receive Returns.
- § 40-7-4. Taxpayer to Attend Appointment and Return List of Property; Failure to Furnish Description of Real Estate.
- § 40-7-5. Oath to Be Administered Before Return Made.
- § 40-7-6. Assessor to Interrogate as to Items and Details of Property; Listing Exempt Property.
- § 40-7-7. When Taxpayer May Mail List or Send by Another Person.
- § 40-7-8. Oath to Be Used on Bottom of Assessment Sheet.
- § 40-7-9. Assessor Authorized to Correct Error in Computing Taxes Due.
- § 40-7-9.1. Correction of Error Made in Assessment, Computation, Etc.; Collection and Refunds Due to Errors.
- § 40-7-10. Allowance of Statutory Exemptions; Property No Longer Exempt.
- § 40-7-11. Failure to Report Improvements.
- § 40-7-12. Fraudulent Failure to Report Change in Condition of Property, Etc.
- § 40-7-13. Assessment of Property in Possession of Commission Merchants and Assignees and Consignees Authorized to Sell.
- § 40-7-14. Taxpayer to Give Estimated Values; Preceding Year’s Valuation Entered by Assessor.
- § 40-7-15. Property to Be Appraised at Fair Market Value.
- § 40-7-16. How Real Estate May Be Described.
- § 40-7-17. By Whom Property Should Be Listed.
- § 40-7-18. Allocation of Tax Obligation Between Transferor and Foreign Corporate Transferee of Property Sold for Certain Purposes.
- § 40-7-19. Demand Against Persons Failing to Make Returns.
- § 40-7-20. Separate Returns to Be Filed in Individual and Fiduciary Capacity.
- § 40-7-21. Failure to Fill Out Schedules or Lists or Give Information or Subscribe Oaths; Authority for Enforcement of Imposed Taxes.
- § 40-7-22. Procedure by Assessor Upon Failure to Procure List.
- § 40-7-23. Assessment of Escaped Taxes; Avoidance of Penalty; Notice and Collection.
- § 40-7-24. Failure to Make Return of Gross or Net Receipts or Commissions from Business.
- § 40-7-25. Estimation of Fair Market Value; Assessment List; Notice; Objections.
- § 40-7-25.1. Current Use Value of Class III Property - Definition; Appraisal of Property at Request of Owner; Legislative Intent; Applicability of Section; Method of Valuation; Factors Considered in Appraisal; Rules and Regulations of Department of Revenue; Hearing Objections.
- § 40-7-25.2. Current Use Value of Class III Property - Qualification Procedure; Appeal from Denial of Application; New Owner Required to Reapply Upon Sale of Property.
- § 40-7-25.3. Current Use Value of Class III Property - Conversion of Property to Other Taxable Use.
- § 40-7-25.4. Current Use Value of Class III Property — Abatement of Tax Under Section 40–7–25.3.
- § 40-7-26. Department of Revenue May Act in Advisory Capacity; Effect of Approval of Valuation by Department; Nonapproved Assessment Docket.
- § 40-7-27. Assessor to Certify Correctness of Returns, Notify Department of Revenue and Deliver to Board of Equalization.
- § 40-7-28. Correction of Improvement Assessment When Improvements Nonexistent.
- § 40-7-29. By Whom and When Penalties Remitted.
- § 40-7-30. Assessor Notified of Appointment of Fiduciaries.
- § 40-7-31. Assessment to “Owners Unknown.”
- § 40-7-32. Fees of Assessor for Returns on Escaped Property.
- § 40-7-33. Book of Assessments - Required; Form; Use of Assessment Lists in Lieu of Book.
- § 40-7-34. Book of Assessments - to Be Certified by Department.
- § 40-7-35. Same Abstracts of Property Contained in Book.
- § 40-7-36. Book Showing Amount of Taxes Delivered to Collector.
- § 40-7-37. Plat Books - Blocks and Lots Platted and Recorded.
- § 40-7-38. Plat Books - All Real Estate.
- § 40-7-39. Plat Books - Annual Revision.
- § 40-7-40. Plat Books - Failure to Comply with Sections 40-7-37 through 40-7-39.
- § 40-7-41. Plat Books - Where Kept.
- § 40-7-42. Levy of Taxes from Book of Assessments.
- § 40-7-43. Duties of Assessor When He Has Reason to Believe Property May Be Removed or Otherwise Escape Taxation.
- § 40-7-44. Assessment Against Auctioneers.
- § 40-7-45. Appeals - Right; Time.
- § 40-7-46. Appeals - Notice.
- § 40-7-47. Appeals - Trial.
- § 40-7-48. Appeals - Judgment of Revaluation.
- § 40-7-49. Rules and Regulations.
- § 40-7-50. Voluntary Check-Off Designation for Alabama Association of Rescue Squads, Inc.
- § 40-7-55. Short Form Tax Return; Itemized Listings.
- § 40-7-56. Optional Personal Property Assessment Link.
- § 40-7-57. Filing Returns; Penalites and Interest.
- § 40-7-58. Design and Operation of System; Advisory Committee.
- § 40-7-59. Alternative Systems.
- § 40-7-60. Inspection and Supervision of Program; Regulation by Schedule of Individual County-by-County Reappraisal.
- § 40-7-61. Procedures and Standards; Contract Work to Be Inspected and Approved by Department.
- § 40-7-62. Property Appraised at Fair and Reasonable Market Value; Basis of Assessment for Ad Valorem Taxes.
- § 40-7-63. Time for Completion of Appraisal.
- § 40-7-64. Department to Prescribe Procedures, Standards, Forms, Records, and Progress Reports for Counties and to Design Permanent Uniform Record System.
- § 40-7-65. Employment of Appraisal Firms as Consultants; Firms or Appraisers to Be Bona Fide State Residents.
- § 40-7-66. Consultations with County Governing Bodies and Tax Assessors; Determination of System of Appraisal; General Schedule for Completion of Appraisal to Be Established.
- § 40-7-67. Department May Act When County Fails to Comply; Personnel; Employees of County to Meet Department’s Requirements Without Becoming Employees of State Merit System; Appraiser’s Qualifications.
- § 40-7-68. Cost of Program for Equalization of Ad Valorem Taxes to Be Prorated Among County Agencies.
- § 40-7-69. Authority to Issue Revenue Bonds to Finance Program.
- § 40-7-70. Annual Appropriation to Department; Establishment of Fund to Maintain Program of Equalization; Credit Against State’s Portion of Expenses in County Reappraisal; County May Be Charged Pro Rata Share of Expense.
- § 40-7-71. Department to Certify That County Property Appraised at Fair Market Value; Basis for Equalization of Assessments; Values Subject to Review; Hearing of Complaints; Appeals; Compensation of Members of County Board of Equalization.
- § 40-7-72. Additional Appropriations.
- § 40-7-74. Administration of Program.
- § 40-7-73. Avoidance or Frustration of Provisions or Intent of Article.
- § 40-7-75. Reappraisal of Taxable Property in Marshall County.
- § 40-7-90. Definitions.
- § 40-7-91. Legislative Intent.
- § 40-7-92. Authorization to Issue Warrants.
- § 40-7-93. Special Pledges for Payment.
- § 40-7-94. Authorization to Issue Refunding Warrants.
- § 40-7-95. Warrants to Be Legal Investments for Trust Funds.
- § 40-7-96. Issuance of Warrants Deemed to Constitute Audit and Allowance of Claim.
- § 40-7-97. Conflicts with Other Laws.
- § 40-7-98. Payment of Pro Rata Shares of Principal of and Interest on Warrants.
- § 40-7-99. Warrants Exempt from Laws Relative to Usury, Interest, Etc.
- § 40-7-100. Division Supplemental to Division 1 of This Article.
- § 40-8-1. Classification of Property; Assessment Rate.
- § 40-8-2. Rate of Taxation - Established.
- § 40-8-3. Rate of Taxation - Allocation.
- § 40-8-4. Assessment Ratios for Purposes of Local Taxation.
- § 40-8-5. Credit Against Tax Liability for Certain Taxpayers Whose Property Has Been Reassessed.
- § 40-9-1.1. Stringfellow Memorial Hospital.
- § 40-9-1.2. Alabama Eye Bank.
- § 40-9-2. Claim of Exemption of Homestead and Household and Kitchen Furniture in Certain Counties.
- § 40-9-3. Peanuts and Pecans Stored in Licensed Warehouses.
- § 40-9-4. Products or Materials Used in Textile Manufacture.
- § 40-9-5. Manufacturers of Calcium Cyanamide, Aluminum or Aluminum Products.
- § 40-9-6. Personal Property Stored for Shipment Outside of State.
- § 40-9-7. Personal Property Held by Warehouseman for Distribution.