10-8-100
Section 10-8-100 (Repealed effective January 1, 2001) Right to contribution from copartners;
exceptions. Repealed by Acts 1996, No. 96-528, p. 685, §1, effective January 1, 2001. (Acts
1971, No. 1513, p. 2609, §34.)...
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10-8-99
Section 10-8-99 (Repealed effective January 1, 2001) Distribution of assets and liabilities;
contribution. Repealed by Acts 1996, No. 96-528, p. 685, §1, effective January 1, 2001. (Acts
1971, No. 1513, p. 2609, §40.)...
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40-14A-31
Section 40-14A-31 (Repealed for taxable years beginning on or after January 1, 2002.) Levy
of tax. (a) There is hereby levied an annual shares tax on all corporations incorporated or
organized under the laws of Alabama, qualifying or registering to do business, or doing business
in Alabama, unless otherwise exempted in this article; provided that all assets and other
items of a disregarded entity shall be taken into account in determining the shares tax base
of its owner and the disregarded entity shall not be subject to the tax levied by this article.
The tax shall accrue as of January 1, 2000, and on January 1 of every taxable year thereafter,
or in the case of a taxpayer incorporated or organized during the year, qualifying to do business
during the year, or beginning to do business in Alabama for the first time during the year,
as of the date the taxpayer incorporated, organized, qualifies, or begins to do business in
Alabama, as the case may be. Except as provided in the following...
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40-14A-33
Section 40-14A-33 (Repealed for taxable years beginning on or after January 1, 2002.) Definition
of initial taxable shares base. (a) Determine the sum of the following as of the first day
of the corporation's taxable year: (1) The outstanding capital stock and any additional paid-in
capital, but without reduction for treasury stock; and (2) Retained earnings, but not less
than zero, which shall include any amounts designated for the payment of dividends until the
amounts are definitely and irrevocably placed to the credit of stockholders subject to withdrawal
on demand. (b) From the amount determined under subsection (a), deduct: (1) The book value
of goods, wares, and merchandise held for sale; (2) The book value of the investment by the
taxpayer in the equity of other corporations doing business in Alabama. This subdivision shall
not apply if the taxpayer is a dealer in securities subject to 26 U.S.C. §1236. (3) Federal
obligations. a. For a taxpayer who does not hold federal...
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40-14A-35
Section 40-14A-35 (Repealed for taxable years beginning on or after January 1, 2002.) Filing
of returns. (a) Every corporation organized, incorporated, qualified, or registered under
Alabama law or doing business in Alabama as of the first day of a calendar year shall file
a return with the department. The return is due not later than March 15 of each year or, in
the case of a taxpayer not in existence, not qualifying to do business, or not doing business
in Alabama on January 1 of the taxable year, two and one-half months after the taxpayer either
comes into existence, qualifies or registers to do business, or commences doing business in
Alabama. In cases where receivers, trustees in bankruptcy, or assignees are operating the
property or business of taxpayers, those receivers, trustees, or assignees shall file returns
for the taxpayers in the same manner and form as the taxpayers are required to file returns.
Any tax due on the basis of returns filed by receivers, trustees, or...
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40-18-15.7
Section 40-18-15.7 (Effective for tax years beginning after December 31, 2017) Optional increased
standard deduction for qualified persons. (a) A person qualifying for the optional increased
standard deduction is an Alabama resident, single person, or married persons filing a joint
return that meet all of the following criteria: (1) Alabama gross income of less than one
hundred thousand dollars ($100,000). (2) Zero dollars ($0) of non-wage income. (3) Has no
dependents or is not claiming any expense or deduction associated with any dependents. (4)
Does not claim any itemized deductions. (5) Does not claim any adjustments to income as prescribed
in Section 40-18-14.2. (6) Does not claim the federal income tax deduction as provided in
Section 40-18-15. (7) Does not claim any credits that are available to offset any portion
of the tax levied in this chapter. (8) Is not required to make estimated payments as provided
for in Sections 40-18-80. (9) Is not claiming any gain or loss as...
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40-18-80.1
Section 40-18-80.1 (Effective for tax years beginning after December 31, 2009) Payment of estimated
tax by corporations. (a) Corporations. Corporations shall pay estimated income tax in accordance
with 26 U.S.C. § 6655 except: The provisions of 26 U.S.C. § 6655(g)(1)(A)(ii) through (iv)
shall not apply. (b) For the purposes of this section: (1) Section 40-18-2 shall be substituted
when 26 U.S.C. § 6655 refers to Chapter 1; (2) The terms alternative minimum taxable income
and modified alternative minimum taxable income referred to in 26 U.S.C. § 6655(e)(2)(B)(i)
shall be ignored for Alabama purposes; (3) Section 40-18-31 shall be substituted when 26 U.S.C.
§ 6655 refers to Section 11; (4) The terms 1201(a) and subchapter L of Chapter 1 referred
to in 26 U.S.C. § 6655(g)(1)(A)(i) shall be ignored for Alabama purposes; (5) Sections 40-18-35(e),
40-18-136, 40-18-194, 40-18-220, 40-18-243, and 41-23-24 shall be substituted when 26 U.S.C.
§ 6655(g)(1)(B) refers to part IV of...
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40-18-80
Section 40-18-80 (Effective for tax years beginning after December 31, 2009) Payment of estimated
tax by individuals. (a) Individuals. Individuals shall pay estimated income tax in accordance
with 26 U.S.C. § 6654 except: (1) The provisions of 26 U.S.C. § 6654(d)(2)(C)(iii) and 26
U.S.C. § 6654(f)(2) shall not apply; (2) Five hundred dollars ($500) shall be substituted
for the amount provided for in 26 U.S.C. § 6654(e)(1). (b) For the purposes of this section:
(1) Section 40-18-2 shall be substituted when 26 U.S.C. § 6654 refers to Chapter 1 and Chapter
2; (2) Section 40-18-71 shall be substituted when 26 U.S.C. § 6654 refers to Section 31;
(3) Sections 40-18-21(a), 40-18-132, 40-18-136, 40-18-194, 40-18-220, 40-18-243, and 41-23-24
shall be substituted when 26 U.S.C. § 6654 refers to part IV of subchapter A of Chapter 1;
(4) Commissioner shall be substituted when 26 U.S.C. § 6654 refers to Secretary; (5) The
terms alternative minimum taxable income and adjusted self-employment...
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40-23-196
Section 40-23-196 Refund or credit of excess taxes paid. (a) Any taxpayer who pays a simplified
sellers use tax through this program that is higher than the actual state and local sales
or use tax levied in the locality where the sale was delivered may file for a refund or credit
of the excess amount paid to the eligible seller participating in the program. A business
taxpayer who has a registered consumer use tax account with the department may claim credit
for the overpayment of simplified use tax on their consumer use tax return in a manner prescribed
by the department. All other taxpayers may file a petition for refund in the manner prescribed
by the department. The petition for refund may only be filed once per year. In the event the
amount due to be refunded in a year is less than twenty-five ($25.00) dollars, payment of
the refund may be deferred by the department and combined with amounts due to be paid pursuant
to subsequent annual refund petitions for a period of up to three...
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2-8-203
Section 2-8-203 Refund of assessment. Repealed by Act 2014-278, p. 884, §2, effective August
7, 2014. (Acts 1981, No. 81-388, p. 586, §14.)...
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