Chapter 16 - FINANCIAL INSTITUTION EXCISE TAX
- Section 40-16-1 - Definitions
- Section 40-16-1.1 - Taxation of trust as financial institution
- Section 40-16-1.2 - Additional items included in federal taxable income; items deducted from federal taxable income
- Section 40-16-1.3 - Net income of credit unions
- Section 40-16-2 - Production credit associations taxable under chapter
- Section 40-16-3 - Returns
- Section 40-16-3.1 - Extension for Alabama financial institution excise tax return filing
- Section 40-16-4 - Levy; reporting of tax; promulgation of rules
- Section 40-16-5 - [Repealed]
- Section 40-16-5.1 - Payment of estimated financial institution excise taxes
- Section 40-16-6 - Remittance and disposition of tax
- Section 40-16-8 - Exemptions and credits
- Section 40-16-9 - Tax credits applied to state portion of tax liability
- Section 40-16-10 - Computation of net income of financial institutions
- Section 40-16-11 - Transition rules for Financial Institution Excise Tax Reform Act of 2019