Alabama Codes

Title 40 - Revenue And Taxation

Chapter 1 - Corporations

  • Article 1 Admission of Foreign Corporations.
    • Section 40-14-1 Qualification of foreign corporation
      Repealed by Act 99-665, 2nd Sp. Sess., § 9. As to effective date, see the Code Commissioner's Notes in the supplement. ...
    • Section 40-14-2 Statement filed with Department of Revenue
      Repealed by Act 99-665, 2nd Sp. Sess., § 9. As to effective date, see the Code Commissioner's Notes in the supplement. ...
    • Section 40-14-3 Payment of admission fee but once
      Repealed by Act 99-665, 2nd Sp. Sess., § 9. As to effective date, see the Code Commissioner's Notes in the supplement. ...
    • Section 40-14-4 Qualification of foreign corporation to do business in state; payment of interest and penalties
      Repealed by Act 99-665, 2nd Sp. Sess., § 9. As to effective date, see the Code Commissioner's Notes in the supplement. ...
  • Article 2 Permits.
    • Section 40-14-21 Foreign corporations
      Repealed by Act 99-665, 2nd Sp. Sess., § 9. As to effective date, see the Code Commissioner's Notes in the supplement. ...
    • Section 40-14-22 Domestic corporations
      Repealed by Act 99-665, 2nd Sp. Sess., § 9. As to effective date, see the Code Commissioner's Notes in the supplement. ...
    • Section 40-14-23 How statements made
      Repealed by Act 99-665, 2nd Sp. Sess., § 9. As to effective date, see the Code Commissioner's Notes in the supplement. ...
  • Article 3 Franchise Tax.
    • Section 40-14-40 (Not Effective After December 31, 1999) Amount of levy on domestic corporations
      Every corporation organized under the laws of this state, except strictly benevolent, educational, or religious corporations, shall pay annually to the state an annual ...
    • Section 40-14-41 (Not Effective After December 31, 1999) Levy on foreign corporations
      (a) Amount of levy. Every corporation organized under the laws of any other state, nation, or territory and doing business in this state, except ...
    • Section 40-14-42 Corporations merged or consolidated
      Repealed by Act 99-665, 2nd Sp. Sess., § 9. As to effective date see the Code Commissioner's Notes in the supplement. ...
    • 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      Repealed by Act 99-665, 2nd Sp.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.. ...
    • Section 40-14-44 Written Statement to Department of Revenue — Filing
      Repealed by Act 99-665, 2nd Sp. Sess., § 9. As to effective date see the Code Commissioner's Notes in the code supplement. ...
    • 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. ...
    • 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. ...
    • Section 40-14-48 Reports to department to be made upon blanks
      Repealed by Act 99-665, 2nd Sp. Sess., § 9. As to effective date see the Code Commissioner's Notes in the code supplement. ...
    • 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. ...
    • Section 40-14-52 Does not affect privilege license tax
      Repealed by Act 99-665, 2nd Sp. Sess., § 9. As to effective date see the Code Commissioner's Notes in the code supplement. ...
    • Section 40-14-53 Domestic corporations — Franchise tax return due within 10 days of incorporation
      Repealed by Act 99-665, 2nd Sp. Sess., § 9. As to effective date see the Code Commissioner's Notes in the code supplement. ...
    • Section 40-14-54 Foreign corporations — Franchise tax return due within 10 days of qualification
      Repealed by Act 99-665, 2nd Sp. Sess., § 9. As to effective date see the Code Commissioner's Notes in the code supplement. ...
    • Section 40-14-55 Money collected paid into Treasury
      Repealed by Act 99-665, 2nd Sp. Sess., § 9. As to effective date see the Code Commissioner's Notes in the code supplement. ...
    • 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. ...
    • Section 40-14-58 Promulgation of rules and regulations to administer and enforce taxes
      Repealed by Act 99-665, 2nd Sp. Sess., § 9. As to effective date see the Code Commissioner's Notes in the code supplement. ...
  • Article 4 Taxation of Corporate Shares of Stock.
    • 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. ...
    • Section 40-14-71.1 Issuance of conforming regulations by Department of Revenue
      Repealed by Act 99-665, 2nd Sp. Sess., § 9. As to effective date see the Code Commissioner's Notes in the code supplement. ...
    • Section 40-14-72 How returns of corporations made; effect of failure to file returns
      Repealed by Act 99-665, 2nd Sp. Sess., § 9. As to effective date see the Code Commissioner's Notes in the code supplement. ...
    • Section 40-14-73 Corporations paying tax need not file list of shareholders
      Repealed by Act 99-665, 2nd Sp. Sess., § 9. As to effective date see the Code Commissioner's Notes in the code supplement. ...
    • Section 40-14-74 Provisions not applicable to exempted corporations
      Repealed by Act 99-665, 2nd Sp. Sess., § 9. As to effective date see the Code Commissioner's Notes in the code supplement. ...
  • Article 5 Alabama S Corporations.