General Provisions.

  1. Law
  2. Code of Alabama
  3. Revenue and Taxation.
  4. Public Utilities.
  5. General Provisions.

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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.