Alabama Code (Last Updated: November 28, 2014) |
Title40 REVENUE AND TAXATION. |
Chapter14. CORPORATIONS. |
Article 1. Admission of Foreign Corporations. |
§ 40-14-1. Qualification of foreign corporation. |
§ 40-14-2. Statement filed with Department of Revenue. |
§ 40-14-3. Payment of admission fee but once. |
§ 40-14-4. Qualification of foreign corporation to do business in state; payment of interest and penalties. |
Article 2. Permits. |
§ 40-14-21. Foreign corporations. |
§ 40-14-22. Domestic corporations. |
§ 40-14-23. How statements made. |
Article 3. Franchise Tax. |
§ 40-14-40. (Not Effective After December 31, 1999) Amount of levy on domestic corporations. |
§ 40-14-41. (Not Effective After December 31, 1999) Levy on foreign corporations. |
§ 40-14-42. Corporations merged or consolidated. |
§ 40-14-43. Remittance of tax. |
§ 40-14-44. Written Statement to Department of Revenue — Filing. |
§ 40-14-46. One-half year tax. |
§ 40-14-47. Calendar year tax. |
§ 40-14-48. Reports to department to be made upon blanks. |
§ 40-14-49. Dissolution of corporations. |
§ 40-14-52. Does not affect privilege license tax. |
§ 40-14-53. Domestic corporations — Franchise tax return due within 10 days of incorporation. |
§ 40-14-54. Foreign corporations — Franchise tax return due within 10 days of qualification. |
§ 40-14-55. Money collected paid into Treasury. |
§ 40-14-56. Receivership or trusteeship. |
§ 40-14-58. Promulgation of rules and regulations to administer and enforce taxes. |
Article 4. Taxation of Corporate Shares of Stock. |
§ 40-14-70. Assessment and collection. |
§ 40-14-71.1. Issuance of conforming regulations by Department of Revenue. |
§ 40-14-72. How returns of corporations made; effect of failure to file returns. |
§ 40-14-73. Corporations paying tax need not file list of shareholders. |
§ 40-14-74. Provisions not applicable to exempted corporations. |
Article 5. Alabama S Corporations. |