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.