General Provisions.

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

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Section
40-1-1

Definitions.

Section
40-1-2

Lien for Taxes - Generally.

Section
40-1-3

Lien for Taxes - Date of Lien.

Section
40-1-4

Lien for Taxes - Preferred Claim.

Section
40-1-5

Reports; Remitting of Payments.

Section
40-1-7

Liability of Agents for Taxes.

Section
40-1-8

Liability of Receivers and Trustees.

Section
40-1-9

Equalization of Taxation of State and National Banks.

Section
40-1-10

Duty of Salaried Officers as to Disposition of Fees Collected.

Section
40-1-13

Defense of Actions Involving Revenue Laws.

Section
40-1-14

Payment of Court Costs.

Section
40-1-15

Execution Sufficient Warrant for Levy.

Section
40-1-16

Copies of Books, Records, Papers, etc., Admitted in Evidence.

Section
40-1-17

Judgment on Verdict in Favor of State Against Officers.

Section
40-1-18

Falsely Returning List of Taxpayer as Sworn To.

Section
40-1-19

Bank Officer Failing to Make, Swear To, and Deliver Required Statements.

Section
40-1-20

Taxing Authorities Acting as Attorney for Taxpayer.

Section
40-1-21

Access to Books and Records of Revenue Officers.

Section
40-1-22

Penalty for Officers Who Neglect Duty.

Section
40-1-23

Liability of Officers for Conversion.

Section
40-1-24

Duty of Sheriff in Selling Property Under Execution, Etc.

Section
40-1-25

Dealing in State Securities.

Section
40-1-26

Falsely and Fraudulently Procuring State Warrants.

Section
40-1-27

Payment of Taxes by Lienors.

Section
40-1-28

Impeachment of Officers.

Section
40-1-29

Form of Notices to Taxpayers.

Section
40-1-30

Notice Required to Be Given by Registered Mail May Be Given by Certified Mail.

Section
40-1-31

Distribution of Revenues Collected.

Section
40-1-31.1

Disposition of Certain Fees.

Section
40-1-31.2

Elimination of Payments of Less Than Five Dollars to Municipality; Disposition of Eliminated Amounts.

Section
40-1-32.1

Education Trust Fund Proration Prevention Act.

Section
40-1-35

Enforcement of Liability for Taxes Imposed by Other States.

Section
40-1-37

Ratification of Certain Municipal or County Elections as to Levy of Special Taxes.

Section
40-1-38

Trial Tax.

Section
40-1-39

Prompt Returns, Reports, Payments, and Settlements.

Section
40-1-40

Actions Against Officers.

Section
40-1-41

Correction of Settlements of Assessors.

Section
40-1-42

Overpayments Into State Treasury.

Section
40-1-43

Misuse of Federal Tax Returns or Information Therefrom by State Officers, Employees, etc., or Former Employees or Agents.

Section
40-1-44

Interest on Delinquent Taxes and Overpayments.

Section
40-1-45

Timely Mailing Treated as Timely Filing and Paying.

Section
40-1-46

Payment to Certain Certified Appraisers, Mappers, or Tax Administrators.

Section
40-1-47

Investment of Ad Valorem Taxes.

Section
40-1-48

Investment of Ad Valorem Taxes - Use of Special Funds.

Section
40-1-49

Suspension of Collection When Costs Exceed Amounts Collected.

Section
40-1-50

Reporting Requirements of State Agencies Administering Economic Tax Incentives.