40-23-62
Section 40-23-62 Exemptions. The storage, use, or other consumption in this state of the following
tangible personal property is hereby specifically exempted from the tax imposed by
this article: (1) Property, on which the sales tax imposed by the provisions of Article 1
of this chapter is paid by the consumer to a person licensed under the provisions of Article
1 of this chapter. (2) Tangible personal property, not to be used in the performance
of a contract, brought into this state by a nonresident thereof for his or her own storage,
use, or consumption while temporarily within this state. (3) In addition to the exemptions
provided in subdivisions (1) and (2), all exemptions enumerated in Sections 40-23-4(a) and
40-23-4.1 are incorporated by reference in this section. (4) The storage, use, or other consumption
in this state of religious magazines and publications. For the purpose of this subdivision
the words "religious magazines and publications" shall be construed to mean printed...

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40-27-4
Section 40-27-4 Counsel for state representative. The counsel, state Department of Revenue,
State of Alabama, or an assistant counsel of said department designated by him, shall serve
as counsel for the member representing this state on the Multistate Tax Commission. (Acts
1967, No. 395, p. 982, §4.)...
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41-9-219-6
Section 41-9-219-6 Examinations; rules; appraisal. (a) The department may conduct examinations
to verify that the tax credits under this article have been received and applied according
to the requirements of this article and to verify that no event has occurred that would result
in a recapture of tax credits under Section 41-9-219.4. (b) The department and the Department
of Revenue shall prescribe such rules as may be appropriate to carry out their respective
duties under this section and may issue advisory letters to individual qualified community
development entities and their investors that are limited to the specific facts outlined in
an advisory letter request from a qualified community development entity. The rulings cannot
be relied upon by any person or entity other than the qualified community development entity
that requested the letter and the taxpayers that are entitled to any tax credits generated
from investments in the entity. (c) In rendering advisory letters and...
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43-8-73
Section 43-8-73 Procedure for making election; petition; time limit; notice and hearing; withdrawal
of demand; order of court; enforcement of order. (a) The surviving spouse may elect to take
his elective share by filing with the court and mailing or delivering to the personal
representative, if any, a petition for the elective share within six months after the date
of death, or within six months after the probate of the decedent's will, whichever limitation
last expires. The court may extend the time for election for cause shown by the surviving
spouse before the time for election has expired. (b) The surviving spouse shall give notice
of the time and place set for hearing to persons interested in the estate whose interests
will be adversely affected by the taking of the elective share. (c) The surviving spouse may
withdraw his demand for an elective share at any time before entry of a final determination
by the court. (d) After notice and hearing, the court shall determine the amount...
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10A-8A-11.07
Section 10A-8A-11.07 Composite returns. The Alabama Department of Revenue shall promulgate
rules and regulations similar to those provided under Section 40-18-176, relating to Alabama
S corporations, to permit the filing of annual composite income tax returns for one or more
nonresident partners, who are individuals, of a partnership, limited liability partnership,
or foreign limited liability partnership with an effective statement of foreign limited liability
partnership on file with the Secretary of State, as well as one or more nonresident members,
who are individuals, of a limited liability company or foreign limited liability company and
one or more nonresident beneficiaries, who are individuals, of a business trust, organized
under or recognized by the laws of this state. (Act 2018-125, §7.)...
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40-18-23
Section 40-18-23 Taxpayers engaged in multistate business - Option of certain taxpayers to
report and pay tax on basis of percentage of volume. Any taxpayer who has taxable income from
business activities both within and without this state, whose only business activities within
this state consist of sales and do not include owning or renting real estate or tangible personal
property, and whose dollar volume of gross sales made during the tax year within this state
is not in excess of $100,000 may elect to report and pay any income tax due on the basis of
a percentage of such volume. If a taxpayer elects to report and pay income tax due on the
basis of a percentage of sales in this state, the percentage rate shall be one fourth of one
percent of such volume of sales. The report shall be made on forms prescribed by the Commissioner
of Revenue and shall be due and payable on the same date and in the same manner as provided
in Sections 40-18-27 and 40-18-39. (Acts 1967, No. 392, p. 979,...
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40-5-14
Section 40-5-14 Levy and sale of personal property - Time; notice; location. After January
1 of each year, the tax collector must proceed, without delay, to levy upon the personal
property of delinquent taxpayers for the payment of their taxes and, after having first given
10 days' notice of the time and place of sale, with a description of the property to be sold,
by posting the same at three or more public places in the precinct of the residence of such
delinquent, either at the time of assessment or of the levy, or, if he is a nonresident of
the county, in the precinct in which the levy is made he must sell the same, or so much thereof
as may be necessary to satisfy the taxes, fees, and expenses of sale, including the expenses
of keeping the property and moving the same to the place of sale in front of the courthouse
of the county, or at the voting place, or at the residence of such delinquent, or at any other
place in the precinct in which such notice was posted, at public outcry...
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40-5-4
as follows: In counties where collections, not including taxes on real estate bid in by the
state at tax sales and taxes which would be due on property except for the provisions of the
presently applicable law exempting homesteads from state taxes, do not exceed $12,000, the
rate of commission shall be 10 percent on the first $5,000, five percent on the next $4,000
and four percent on the remainder. The commission herein provided for is to be calculated
on collections for real property and personal property, except motor vehicles, for
the general fund of the state and county. In counties where the collections, not including
taxes on real estate bid in by the state at tax sales and taxes which would be due on property
except for the provisions of the presently applicable law exempting homesteads from state
taxes, exceed $12,000, the commissions shall be as above declared up to $12,000, and one and
one-half percent on the remainder up to $15,000, and one percent on the remainder above...

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40-7-35
Section 40-7-35 Same abstracts of property contained in book. When the book of assessments
has been completed, the county tax assessor must without delay make out in triplicate, upon
forms to be furnished by the Department of Revenue, a complete abstract of all real and personal
property as contained in the assessment book of the county, identified by each public school
system of the county and listing the same for each public school system of the county therein,
showing the total amount and value of each class of taxable property, including specifically
the total amount and value of each class of taxable property defined in Section 40-8-1, as
amended, as Class III property that is appraised according to its current use value and the
total amount and value of such Class III property that is appraised according to its fair
and reasonable market value, property exempt from taxation and the amount of taxes of each
item, extended in a column; such abstract of assessment must be approved...
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40-7-36
Section 40-7-36 Book showing amount of taxes delivered to collector. After the book of assessments
has been completed as provided in this title, the tax assessor must enter in a book in concise
form the amount of taxes assessed against each taxpayer, showing separately the amount of
taxes on real estate and personal property and other subjects of taxation, and the
total amount of tax due, and the address of the taxpayer and the fees of the assessor with
a blank for the fees of the collector, and such book he must turn over to the tax collector
on or before September 15. For the services rendered by him in preparing such book he shall
receive compensation to be allowed by the county commission as follows: In counties where
the aggregate assessed value of real and personal property amounts to $2,000,000 or
less, $100; when the assessed value amounts to more than $2,000,000 and not exceeding $4,000,000,
$125; when the assessed values amount to more than $4,000,000 and not exceeding...
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