40-14-47
Section 40-14-47 Calendar year tax. Repealed by Act 99-665, 2nd Sp. Sess., § 9. As
to effective date see the Code Commissioner's Notes in the code supplement. (Acts 1935, No.
194, p. 256; Code 1940, T. 51, §354; Acts 1961, Ex. Sess., No. 51, p. 1908;
Acts 1990, No. 90-242, p. 299, §3; Acts 1992, No. 92-186, p. 349, §36.)...

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40-17-13
Section 40-17-13 Disposition of proceeds of tax. Repealed by Act 2011-565, p. 1084, §45, effective
October 1, 2012. (Acts 1939, No. 590, p. 958, §13; Code 1940, T. 51, §665(13); Acts 1951,
No. 838, p. 1469; Acts 1969, No. 786, p. 1416; Acts 1978, No. 581, p. 658.)...
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45-37-123.106
Section 45-37-123.106 Minimum distribution requirements. (a) General rules. (1) EFFECTIVE DATE.
Except as otherwise provided herein, the provisions of this section shall apply for purposes
of determining required minimum distributions for calendar years beginning on and after January
1, 1987. (2) REQUIREMENTS OF TREASURY REGULATIONS INCORPORATED. All distributions required
under this section shall be determined and made in accordance with § 401(a)(9), Internal
Revenue Code, including the incidental death benefit requirement in § 401(a)(9)(G), and the
regulations thereunder. (3) PRECEDENCE. Subject to the joint and survivor annuity requirements
of the plan, the requirements of this section shall take precedence over any inconsistent
provisions of the plan. (b) Time and manner of distribution. (1) REQUIRED BEGINNING DATE.
The member's entire interest shall be distributed, or begin to be distributed, to the member
no later than the member's required beginning date. (2) DEATH OF MEMBER...
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10-13-22
Section 10-13-22 Share tax exemption. Repealed by Act 2000-705, § 5, 2000 Regular Session,
effective May 23, 2000. (Acts 1995, No. 95-628, p. 1317, §22.)...
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40-16-11
Section 40-16-11 Transition rules for Financial Institution Excise Tax Reform Act of 2019.
This section provides for transition rules for the implementation of the Financial Institution
Excise Tax Reform Act of 2019. (1) Act 2019-284 imposes for the first time a system of prepaid
estimated tax payments patterned after the federal system and transitions the Financial Institution
Excise Tax from the current post-payment system. To account for this transition, the Department
of Revenue shall waive both penalties and interest attributable to underpayments of estimated
tax payments occurring within the first two applicable tax years and not attributable to an
intentional disregard of the law. (2) Act 2019-284's conformity of the depreciation deduction
allowed in the calculation of the tax due under this chapter with the corollary deduction
allowed for federal income tax purposes, as well as the act's express rejection of the federal
Tax Cuts and Jobs Act of 2017's (i) limitations on the...
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11-51-210
Section 11-51-210 Standard singular and multiple jurisdictional tax forms. (a) By December
31, 1998, the Department of Revenue shall develop and promulgate in the form of a proposed
agency rule a standard multi-jurisdictional tax form and a singular jurisdictional tax form
for the reporting and payment of municipal and county sales, use, rental, and lodgings taxes
for those municipalities and counties for which the department serves as the collecting agent
from time to time. (b) By December 31, 1998, a committee consisting of three representatives
appointed by the Alabama League of Municipalities (ALM), who shall be municipal employees,
officials, or attorneys, and three representatives appointed by the Association of County
Commissions of Alabama (ACCA), who shall be county employees, officials, or attorneys, shall
develop a standard multiple jurisdictional tax form and a singular jurisdictional tax form
for the reporting and payment of all county and municipal sales, use, rental, and...
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40-14-46
Section 40-14-46 One-half year tax. Repealed by Act 99-665, 2nd Sp. Sess., § 9. As
to effective date see the Code Commissioner's Notes in the code supplement. (Acts 1935, No.
194, p. 256; Code 1940, T. 51, §353.)...
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40-17-307
Section 40-17-307 Assessment of tractors for ad valorem tax. Repealed by Act 2011-565, p. 1084,
§45, effective October 1, 2012. (Acts 1957, No. 743, p. 1173, §7(a); §40-17-107; amended
and renumbered by Act 2008-275, p. 402, §6.)...
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40-17-72
Section 40-17-72 Distribution of 45 percent of net tax proceeds. Repealed by Act 2011-565,
p. 1084, §45, effective October 1, 2012. (Acts 1967, Ex. Sess., No. 224, p. 295, §3; Acts
1969, No. 784, p. 1410, §1; Acts 1971, 1st Ex. Sess., No. 153, p. 238, §2; Acts 1978, No.
582, p. 659, §2.)...
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40-17-73
Section 40-17-73 Disposition of 55 percent of net tax proceeds. Repealed by Act 2011-565, p.
1084, §45, effective October 1, 2012. (Acts 1967, Ex. Sess., No. 224, p. 295, §4; Acts 1969,
No. 784, p. 1410, §2; Acts 1978, No. 582, p. 659, §3.)...
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