Title 40 - REVENUE AND TAXATION

Chapter 1 - GENERAL PROVISIONS (§§ 40-1-1 — 40-1-51)
Chapter 2 - DEPARTMENT OF REVENUE (§§ 40-2-1 — 40-2-66)
Chapter 2A - ALABAMA TAXPAYERS' BILL OF RIGHTS AND UNIFORM REVENUE PROCEDURES ACT (§§ 40-2A-1 — 40-2A-18)
Chapter 2B - CREATION AND OPERATION OF THE ALABAMA TAX TRIBUNAL (§§ 40-2B-1 — 40-2B-3)
Chapter 3 - COUNTY BOARDS OF EQUALIZATION (§§ 40-3-1 — 40-3-27)
Chapter 4 - TAX ASSESSORS (§§ 40-4-1 — 40-4-8)
Chapter 5 - TAX COLLECTORS (§§ 40-5-1 — 40-5-48)
Chapter 6 - SUPERNUMERARY TAX COLLECTORS, TAX ASSESSORS, LICENSE COMMISSIONERS, ETC (§§ 40-6-1 — 40-6-6)
Chapter 6A - COMPENSATION OF TAX ASSESSORS, TAX COLLECTORS, REVENUE COMMISSIONERS, LICENSE COMMISSIONERS, ETC (§§ 40-6A-1 — 40-6A-8)
Chapter 7 - ASSESSMENT OF TAXES GENERALLY (§§ 40-7-1 — 40-7-100)
Chapter 8 - RATE OF TAXATION (§§ 40-8-1 — 40-8-5)
Chapter 9 - EXEMPTIONS FROM TAXATION AND LICENSES (§§ 40-9-1 — 40-9-61)
Chapter 9A - REPORTING OF TAX EXEMPT PROPERTY BY LESSEE (§§ 40-9A-1 — 40-9A-6)
Chapter 9B - TAX INCENTIVE REFORM ACT OF 1992 (§§ 40-9B-1 — 40-9B-13)
Chapter 9C - BROWNFIELD DEVELOPMENT TAX ABATEMENT (§§ 40-9C-1 — 40-9C-9)
Chapter 9D - ALABAMA ECONOMIC INCENTIVE ENCHANCEMENT ACT OF 2007 (§§ 40-9D-1 — 40-9D-4)
Chapter 9E - STATE PROPERTY TAX IN TAX INCREMENT DISTRICTS (§§ 40-9E-1 — 40-9E-2)
Chapter 9F - REHABILITATION OF HISTORIC STRUCTURES (§§ 40-9F-1 — 40-9F-38)
Chapter 9G - ALABAMA REINVESTMENT AND ABATEMENTS ACT (§§ 40-9G-1 — 40-9G-2)
Chapter 9H - ALABAMA RURAL, AGRIBUSINESS, AND OPPORTUNITY ZONE JOBS ACT. (§§ 40-9H-1 — 40-9H-9)
Chapter 10 - SALE OF LAND (§§ 40-10-1 — 40-10-201)
Chapter 11 - SUBJECTS OF TAXATION AND DATE TAXES DUE (§§ 40-11-1 — 40-11-6)
Chapter 12 - LICENSES (§§ 40-12-1 — 40-12-450)
Chapter 13 - MINERALS SEVERANCE TAXES (§§ 40-13-1 — 40-13-83)
Chapter 14 - CORPORATIONS (§§ 40-14-1 — 40-14-90)
Chapter 14A - ALABAMA BUSINESS PRIVILEGE AND CORPORATION SHARES TAX OF 1999 (§§ 40-14A-1 — 40-14A-43)
Chapter 14B - CERTIFIED CAPITAL COMPANY; PREMIUM TAX CREDIT (§§ 40-14B-1 — 40-14B-22)
Chapter 15 - ESTATE AND INHERITANCE TAX (§§ 40-15-1 — 40-15-19)
Chapter 15A - GENERATION-SKIPPING TRANSFER TAX (§§ 40-15A-1 — 40-15A-14)
Chapter 15B - ALABAMA UNIFORM ESTATE TAX APPORTIONMENT ACT (§§ 40-15B-1 — 40-15B-13)
Chapter 16 - FINANCIAL INSTITUTION EXCISE TAX (§§ 40-16-1 — 40-16-11)
Chapter 17 - GASOLINE AND OTHER MOTOR FUELS; LUBRICATING OILS (§§ 40-17-1 — 40-17-384)
Chapter 17A - DRUGS AND CONTROLLED SUBSTANCES EXCISE TAX (§§ 40-17A-1 — 40-17A-16)
Chapter 18 - INCOME TAXES (§§ 40-18-1 — 40-18-527)
Chapter 19 - MOTOR CARRIER MILEAGE TAX (§§ 40-19-1 — 40-19-17)
Chapter 20 - OIL AND GAS (§§ 40-20-1 — 40-20-50)
Chapter 21 - PUBLIC UTILITIES (§§ 40-21-1 — 40-21-126)
Chapter 22 - RECORDATION TAX (§§ 40-22-1 — 40-22-12)
Chapter 23 - SALES AND USE TAXES (§§ 40-23-1 — 40-23-263)
Chapter 24 - SECURITIES TAX (§§ 40-24-1 — 40-24-8)
Chapter 25 - TOBACCO TAX (§§ 40-25-1 — 40-25-70)
Chapter 25A - TAX ON GUMMED CIGARETTE PAPERS (§§ 40-25A-1 — 40-25A-20)
Chapter 26 - TRANSIENT OCCUPANCY TAX (§§ 40-26-1 — 40-26-21)
Chapter 26A - DOG RACE TRACK PARI-MUTUEL POOL TAX (§§ 40-26A-1 — 40-26A-17)
Chapter 26B - PROVIDERS OF MEDICAL SERVICES PRIVILEGE TAX (§§ 40-26B-1 — 40-26B-99)
Chapter 27 - MULTISTATE TAX COMPACT (§§ 40-27-1 — 40-27-6)
Chapter 28 - DISTRIBUTION OF PAYMENTS MADE IN LIEU OF TAXES (§§ 40-28-1 — 40-28-6)
Chapter 29 - ENFORCEMENT OF TAX LAWS (§§ 40-29-1 — 40-29-130)
Chapter 29A - ALABAMA TAX DELINQUENCY AMNESTY ACT (§§ 40-29A-1 — 40-29A-4)
Chapter 29B - ALABAMA TAX DELINQUENCY AMNESTY ACT OF 2018 (§§ 40-29B-1 — 40-29B-9)
Chapter 30 - ELECTRONIC TAX RETURN FILING ACT (§§ 40-30-1 — 40-30-7)
Chapter 31 - FACILITATING BUSINESS RAPID RESPONSE TO DECLARED DISASTERS ACT OF 2014 (§§ 40-31-1 — 40-31-4)