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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 14 - Corporations.
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Article 4 - Taxation of Corporate Shares of Stock.
Article 4 - Taxation of Corporate Shares of Stock.
Section 40-14-70 - Assessment and collection.
Section 40-14-71.1 - Issuance of conforming regulations by Department of Revenue.
Section 40-14-72 - How returns of corporations made; effect of failure to file returns.
Section 40-14-73 - Corporations paying tax need not file list of shareholders.
Section 40-14-74 - Provisions not applicable to exempted corporations.