Esheria Regulatory Atlas

Tax law in United States — Alabama

Tax administration, corporate taxation, duties, reporting, and statutory liabilities. These records come from release legal-2026.07.26-907 and link directly to stored legal text.

6,197 matching statutes

• United States — Alabama

  Section 40-15B-6 Insulated Property: Advancement of Tax.

  1 provisions

  This section defines several estate-tax terms and sets rules for advancing tax tied to insulated property from uninsulated property, with court power to shift liability or secure repayment by lien in some cases.

  Act or statute Open & Chat

• United States — Alabama

  Section 40-21-126 Tax on Mobile Radio Communication Services.

  1 provisions

  A tax is levied on mobile radio communication services at the same rate as the tax in Section 40-21-121.

  Act or statute Open & Chat

• United States — Alabama

  Section 40-18-82 (Repealed Effective for Tax Years Beginning After December 31, 2009) Estimated Tax.

  1 provisions

  This section was repealed, effective for tax years beginning December 31, 2009.

  Act or statute Open & Chat

• United States — Alabama

  Section 11-14-17 Levy of Special Taxes.

  1 provisions

  If a county commission is authorized or directed to levy a special county tax, it must do so itself and base the levy on the last assessment made for state taxes.

  Act or statute Open & Chat

• United States — Alabama

  Section 45-44-140.06 Removal of Finance Charge or Tax.

  1 provisions

  Macon County’s county commission may remove a financial charge or tax if it determines the charge or tax is no longer needed, and it must hold public hearings before making that determination.

  Act or statute Open & Chat

• United States — Alabama

  Section 45-56-242.27 Taxes May Not Be Abated by Government or Other Public Body Pursuant to the Tax Incentive Reform Act of 1992.

  1 provisions

  Governmental or other public bodies may not abate the taxes authorized here.

  Act or statute Open & Chat

• United States — Alabama

  Section 45-44-247.01 Definitions.

  1 provisions

  This section defines “County” as Macon County and “Sales and Use Tax” as the tax imposed by the state sales and use tax statutes and related acts applicable to Macon County.

  Act or statute Open & Chat

• United States — Alabama

  Section 12-19-251 Remittance into Fair Trial Tax Fund.

  1 provisions

  If the fair trial tax is collected in circuit or district court, the clerk or register must remit the receipts monthly to the State Treasury.

  Act or statute Open & Chat

• United States — Alabama

  Section 41-15A-4 Income Tax Return.

  1 provisions

  This provision was repealed, effective for tax years beginning after December 31, 2005.

  Act or statute Open & Chat

• United States — Alabama

  Section 27-47-3 Premium Tax for Long-Term Care Coverage to Be Deposited into Education Trust Fund.

  1 provisions

  Premium tax amounts for long-term care coverage must be deposited into the Education Trust Fund.

  Act or statute Open & Chat

• United States — Alabama

  Section 45-11-246 Definitions.

  1 provisions

  This section defines “county” and “sales and use tax” for this part.

  Act or statute Open & Chat

• United States — Alabama

  Section 45-53-20.01 Limitations on Beer or Ale Container Size; Taxes.

  1 provisions

  In Perry County, beer or ale may be sold in containers up to 40 fluid ounces, and the taxes on those containers are set by law.

  Act or statute Open & Chat

• United States — Alabama

  Section 45-18-90.08 No Authority to Levy Tax; Veto of Actions.

  1 provisions

  The article does not give the authority power to levy any tax, and the Conecuh County Commission may veto acts of the Conecuh Count Reservoir Management Area Authority by majority vote.

  Act or statute Open & Chat

• United States — Alabama

  Section 18-4-11 Payments Not Treated as Income.

  1 provisions

  Payments received by a displaced person under this chapter are not treated as income or resources for eligibility or tax purposes.

  Act or statute Open & Chat

• United States — Alabama

  Section 11-51-158 Effect of Pending Action Upon Institution of Subsequent Action for Taxes Becoming Due After Institution of Prior Action.

  1 provisions

  A pending civil action under this division cannot be used as a defense against a later civil action to collect license or taxes that became due after the first action began.

  Act or statute Open & Chat

• United States — Alabama

  Section 45-51-244 Definitions.

  1 provisions

  This section defines several terms, including the county, district, county commission, and the special ad valorem tax rate.

  Act or statute Open & Chat

• United States — Alabama

  Section 45-37-243 Application and Effect of Subpart.

  1 provisions

  This subpart applies to counties with 600,000 or more people and repeals certain liquor-license-tax laws, with stated exceptions.

  Act or statute Open & Chat

• United States — Alabama

  Section 41-23-32 Federal Tax Exemptions and Enterprise Zone Legislation.

  1 provisions

  This article is stated to be repealed effective December 1, 2028, unless extended by the Legislature.

  Act or statute Open & Chat

• United States — Alabama

  Section 45-8-20 Limitations on Sale of Beer or Ale; Taxes.

  1 provisions

  In Calhoun County, beer or ale may be sold in cans up to 24 fluid ounces.

  Act or statute Open & Chat

• United States — Alabama

  Section 45-17-91.20 Definitions.

  1 provisions

  This section defines several terms used in the subpart, including the authority, code, committee, counties, municipalities, participating governments, and the Shoals Economic Development Fund.

  Act or statute Open & Chat