Chapter 18 - INCOME TAXES
- Article 1 - GENERAL PROVISIONS (§§ 40-18-1 — 40-18-61)
- Article 2 - WITHHOLDING TAX; OPTIONAL SHORT FORM TAX; DECLARATION OF ESTIMATED TAX (§§ 40-18-70 — 40-18-91)
- Article 3 - SETOFF DEBT COLLECTION (§§ 40-18-100 — 40-18-111)
- Article 4 - SOLAR ENERGY TAX CREDITS (§§ 40-18-120 — 40-18-121)
- Article 4A - RURAL PHYSICIAN TAX CREDIT (§§ 40-18-130 — 40-18-133)
- Article 4B - CREDITS AGAINST STATE INCOME TAX LIABILITY (§§ 40-18-135 — 40-18-139)
- Article 5 - VOLUNTARY CHECK-OFF DESIGNATIONS ON STATE INCOME TAX RETURNS (§§ 40-18-140 — 40-18-157)
- Article 6 - ALABAMA S CORPORATIONS (§§ 40-18-160 — 40-18-176)
- Article 7 - [Repealed] (§§ 40-18-190 — 40-18-203)
- Article 7A - [Repealed] (§§ 40-18-205 — 40-18-215)
- Article 8 - COAL PRODUCTION TAX CREDIT (§§ 40-18-220 — 40-18-222)
- Article 9 - [Repealed] (§§ 40-18-240 — 40-18-250)
- Article 10 - REEMPLOYMENT ACT OF 2010 (§§ 40-18-270 — 40-18-273)
- Article 11 - FULL EMPLOYMENT ACT OF 2011 (§§ 40-18-290 — 40-18-294)
- Article 12 - CATASTROPHE SAVINGS ACCOUT (§§ 40-18-310 — 40-18-313)
- Article 13 - VETERANS EMPLOYMENT ACT (§§ 40-18-320 — 40-18-325)
- Article 14 - IRRIGATION EQUIPMENT TAX CREDIT (§§ 40-18-340 — 40-18-345)
- Article 15 - PRIVATE INTRASTATE ADOPTION OR ADOPTION OF A QUALIFIED FOSTER CHILD (§§ 40-18-360 — 40-18-363)
- Article 16 - ALABAMA JOBS ACT (§§ 40-18-370 — 40-18-387)
- Article 17 - ALABAMA SMALL BUSINESS AND AGRIBUSINESS JOBS ACT (§§ 40-18-390 — 40-18-394)
- Article 18 - PORT CREDITS (§§ 40-18-400 — 40-18-403)
- Article 19 - GROWING ALABAMA CREDIT (§§ 40-18-410 — 40-18-416)
- Article 19A - GROWING ALABAMA ACT (§§ 40-18-417 — 40-18-417.8)
- Article 20 - APPRENTICESHIP TAX CREDIT ACT OF 2016 (§§ 40-18-420 — 40-18-424)
- Article 21 - ALABAMA TAXPAYER PROTECTION AND ASSISTANCE ACT (§§ 40-18-440 — 40-18-446)
- Article 22 - ALABAMA TAXPAYER STIMULUS FREEDOM ACTS OF 2021 (§§ 40-18-460 — 40-18-462)
- Article 22A - SWEET HOME ALABAMA TOURISM INVESTMENT ACT (§§ 40-18-470 — 40-18-476)
- Article 23 - TAX CREDITS FOR VOLUNTEER FIREFIGHTERS OR RESCUE SQUAD MEMBERS (§§ 40-18-480 — 40-18-481)
- Article 24 - SMALL BUSINESS RELIEF AND REVITALIZATION ACT OF 2022 (§§ 40-18-500 — 40-18-502)
- Article 25 - REFUNDABLE TAX CREDIT FUND (§§ 40-18-510 — 40-18-512)
- Article 26 - PRECEPTOR TAX INCENTIVE PROGRAM ACT. (§§ 40-18-520 — 40-18-527)