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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 21 - Public Utilities.
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Article 1 - General Provisions.
Article 1 - General Provisions.
Section 40-21-1 - Department of Revenue to assess all property; applicability of chapter.
Section 40-21-2 - Verified statements to be filed.
Section 40-21-3 - Reports of all property required.
Section 40-21-4 - Detailed requirements of reports.
Section 40-21-5 - Reports of individuals or associations not incorporated.
Section 40-21-6 - Factors to be considered in determining true value of entire property.
Section 40-21-7 - Reports of railroad companies.
Section 40-21-8 - Returns of telegraph and telephone companies generally.
Section 40-21-9 - Details of returns of electric power and telegraph and telephone companies.
Section 40-21-10 - Details of statements of water, gas and pipeline companies.
Section 40-21-11 - Sleeping, parlor, dining and chair car companies.
Section 40-21-12 - Description of real property, fixtures and other tangible property within state.
Section 40-21-13 - Total length of railroad lines.
Section 40-21-14 - Statement of property outside state.
Section 40-21-15 - Statements of express companies.
Section 40-21-16 - Endorsement of receipt of statements; requiring additional information.
Section 40-21-17 - Determination of value; assessment of property; penalizing delinquent taxpayer; apportionment of assessed value; report to tax assessor.
Section 40-21-18 - Evidence and witnesses before department.
Section 40-21-19 - Compelling production of records, documents, etc.; requiring attendance of officers and individuals.
Section 40-21-20 - What considered in arriving at taxable value of property.
Section 40-21-21 - Franchises and intangible property subject to taxation.
Section 40-21-22 - Proportion of value or receipts within state to total value or receipts forms basis of tax value.
Section 40-21-23 - Notice of valuation sent by department.
Section 40-21-25 - Determining tax value of franchises and intangibles.
Section 40-21-26 - Local taxes on franchises and intangibles.
Section 40-21-27 - Apportionment of local taxes.
Section 40-21-28 - Entry and collection of local taxes.
Section 40-21-29 - Stockholders not required to list shares or pay ad valorem taxes thereon.
Section 40-21-30 - Description of franchises and intangibles.
Section 40-21-32 - Procuring information from other sources when taxpayer fails to comply.
Section 40-21-33 - Duties of receivers, assignees or trustees in bankruptcy.
Section 40-21-34 - Report of commission to assessors; entries by assessors.