40-5-16
Section 40-5-16 Levy and sale of personal property - Shares of stock. Repealed by Act 99-665,
2nd Sp. Sess., p. 131, §9. As to effective date, see the Code Commissioner's Notes. (Acts
1935, No. 194, p. 256; Code 1940, T. 51, §207.)...
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40-11-1
Section 40-11-1 Enumeration of subjects of taxation. (a) As used in this section the following
terms shall have the meanings ascribed herein: (1) CONSTRUCTION PURPOSES. The normal and ordinary
meaning of the words, except that mining activities or the transportation of materials used
in or produced by mining or forestry activities shall not be construed to be included; (2)
HEAVY DUTY EQUIPMENT. Any motor vehicle used primarily off the open road for construction
purposes, including all road construction equipment whose gross weight exceeds 16,000 pounds,
but not including inventory on hand for sale by duly licensed equipment dealers. (b) The subjects
of ad valorem taxation, except as exempted by law, shall be as follows: (1) Every piece, parcel,
tract, or lot of land in this state, including therein all things pertaining to such land,
and all structures and other things so annexed or attached thereto as to pass to a vendee
by conveyance of such land; and every separate or special...
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10A-2-6.25
Section 10A-2-6.25 Corporate shares as personal property; transferability. REPEALED IN THE
2019 REGULAR SESSION BY ACT 2019-94 EFFECTIVE JANUARY 1, 2020. THIS IS NOT IN THE CURRENT
CODE SUPPLEMENT. Shares or interests in the stock of corporations are personal property, transferable
on the books of the corporation in the manner provided by law. (Acts 1994, No. 94-245, p.
343, §1; §10-2B-6.25; amended and renumbered by Act 2009-513, p. 967, §100.)...
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40-21-29
Section 40-21-29 Stockholders not required to list shares or pay ad valorem taxes thereon.
Repealed by Act 99-665, 2nd Sp.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, §170.)...

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19-3D-19
Section 19-3D-19 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2018 REGULAR SESSION,
EFFECTIVE JANUARY 1, 2019. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. TAX-RELATED LIMITATIONS.
(a) In this section the following terms have the following meanings: (1) GRANTOR TRUST. A
trust as to which a settlor of a first trust is considered the owner under 26 U.S.C. Sections
671 through 677, as amended, or 26 U.S.C. Section 679, as amended. (2) INTERNAL REVENUE CODE.
The United States Internal Revenue Code of 1986, as amended. (3) NONGRANTOR TRUST. A trust
that is not a grantor trust. (4) QUALIFIED BENEFITS PROPERTY. Property subject to the minimum
distribution requirements of 26 U.S.C. Section 401(a)(9), as amended, and any applicable regulations,
or to any similar requirements that refer to 26 U.S.C. Section 401(a)(9) or the regulations.
(b) An exercise of the decanting power is subject to the following limitations: (1) If a first
trust contains property that qualified, or would have...
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40-14-43
Section 40-14-43 Remittance of 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, §350; Acts 1955, 2nd Ex. Sess., No. 74, p.
191, §3; Acts 1971, 1st Ex. Sess., No. 103, p. 184, §3;
Acts 1973, No. 820, p. 1286; Acts 1983, No. 83-745, p. 1233, §1.)...
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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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40-14-49
Section 40-14-49 Dissolution of corporations. 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, §356.)...
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40-14-56
Section 40-14-56 Receivership or trusteeship. 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, §363; Acts 1990, No. 90-242, p. 299, §6.)...

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40-14-70
Section 40-14-70 Assessment and collection. 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, §25; Acts 1965, No. 391, p. 566; Acts
1965, 2nd Ex. Sess., No. 27, p. 42; Acts 1969, No. 1140, p. 2131; Acts 1973, No. 1172, p.
1978; Acts 1979, No. 79-666, p. 1170; Acts 1981, 1st Ex. Sess., No. 81-975, p. 154; Acts 1985,
No. 85-413; Acts 1992, No. 92-186, p. 349, §40; Acts 1996, No. 96-551, p.
808, §1; Acts 1996, 2nd Ex. Sess., No. 96-861, p. 1671, §1.)...

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