Financial Institution Excise Tax.

  1. Law
  2. Code of Alabama
  3. Revenue and Taxation.
  4. Financial Institution Excise Tax.

Checkout our iOS App for a better way to browser and research.

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
40-16-4

Levy; Reporting of Tax; Promulgation of Rules.

Section
40-16-5

When Tax Due; Extension of Time for Payment.

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.