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U.S. State Codes
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Alabama
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Title 40 - Revenue and Taxa...
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Chapter 1 - General Provisions.
Chapter 1 - General Provisions.
Section 40-1-1 - Definitions.
Section 40-1-2 - Lien for taxes - Generally.
Section 40-1-3 - Lien for taxes - Date of lien.
Section 40-1-4 - Lien for taxes - Preferred claim.
Section 40-1-5 - Reports; remitting of payments.
Section 40-1-7 - Liability of agents for taxes.
Section 40-1-8 - Liability of receivers and trustees.
Section 40-1-9 - Equalization of taxation of state and national banks.
Section 40-1-10 - Duty of salaried officers as to disposition of fees collected.
Section 40-1-13 - Defense of actions involving revenue laws.
Section 40-1-14 - Payment of court costs.
Section 40-1-15 - Execution sufficient warrant for levy.
Section 40-1-16 - Copies of books, records, papers, etc., admitted in evidence.
Section 40-1-17 - Judgment on verdict in favor of state against officers.
Section 40-1-18 - Falsely returning list of taxpayer as sworn to.
Section 40-1-19 - Bank officer failing to make, swear to, and deliver required statements.
Section 40-1-20 - Taxing authorities acting as attorney for taxpayer.
Section 40-1-21 - Access to books and records of revenue officers.
Section 40-1-22 - Penalty for officers who neglect duty.
Section 40-1-23 - Liability of officers for conversion.
Section 40-1-24 - Duty of sheriff in selling property under execution, etc.
Section 40-1-25 - Dealing in state securities.
Section 40-1-26 - Falsely and fraudulently procuring state warrants.
Section 40-1-27 - Payment of taxes by lienors.
Section 40-1-28 - Impeachment of officers.
Section 40-1-29 - Form of notices to taxpayers.
Section 40-1-30 - Notice required to be given by registered mail may be given by certified mail.
Section 40-1-31 - Distribution of revenues collected.
Section 40-1-31.1 - Disposition of certain fees.
Section 40-1-31.2 - Elimination of payments of less than five dollars to municipality; disposition of eliminated amounts.
Section 40-1-32.1 - Education Trust Fund Proration Prevention Act.
Section 40-1-35 - Enforcement of liability for taxes imposed by other states.
Section 40-1-37 - Ratification of certain municipal or county elections as to levy of special taxes.
Section 40-1-38 - Trial tax.
Section 40-1-39 - Prompt returns, reports, payments, and settlements.
Section 40-1-40 - Actions against officers.
Section 40-1-41 - Correction of settlements of assessors.
Section 40-1-42 - Overpayments into State Treasury.
Section 40-1-43 - Misuse of federal tax returns or information therefrom by state officers, employees, etc., or former employees or agents.
Section 40-1-44 - Interest on delinquent taxes and overpayments.
Section 40-1-45 - Timely mailing treated as timely filing and paying.
Section 40-1-46 - Payment to certain certified appraisers, mappers, or tax administrators.
Section 40-1-47 - Investment of ad valorem taxes.
Section 40-1-48 - Investment of ad valorem taxes - Use of special funds.
Section 40-1-49 - Suspension of collection when costs exceed amounts collected.
Section 40-1-50 - Reporting requirements of state agencies administering economic tax incentives.