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Alabama Code (Last Updated: November 28, 2014) |
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Title40 REVENUE AND TAXATION. |
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Chapter14A. ALABAMA BUSINESS PRIVILEGE AND CORPORATION SHARES TAX OF 1999. |
| Article 1. General Provisions. |
| § 40-14A-1. Definitions. |
| § 40-14A-2. Operating rules. |
| Article 2. Privilege Tax. |
| § 40-14A-21. Short title. |
| § 40-14A-22. Levy and amount of tax. |
| § 40-14A-23. Definition of net worth. |
| § 40-14A-24. Net worth in Alabama. |
| § 40-14A-25. Filing of returns. |
| § 40-14A-26. Remittance and disposition of tax. |
| § 40-14A-27. Dissolution, etc., of corporations or limited liability entities. |
| § 40-14A-28. Nonexemption from license or privilege tax. |
| § 40-14A-29. Submission of initial tax and report. |
| Article 3. Shares Tax. |
| § 40-14A-31. (Repealed for taxable years beginning on or after January 1, 2002.) Levy of tax. |
| § 40-14A-32. (Repealed for taxable years beginning on or after January 1, 2002.) Exemptions. |
| § 40-14A-33. (Repealed for taxable years beginning on or after January 1, 2002.) Definition of initial taxable shares base. |
| § 40-14A-34. (Repealed for taxable years beginning on or after January 1, 2002.) Definition of taxable shares base. |
| § 40-14A-35. (Repealed for taxable years beginning on or after January 1, 2002.) Filing of returns. |
| § 40-14A-36. (Repealed for taxable years beginning on or after January 1, 2002.) Remittance and disposition of tax. |
| § 40-14A-37. (Repealed for taxable years beginning on or after January 1, 2002.) Dissolution, etc., of corporations. |
| § 40-14A-38. (Repealed for taxable years beginning on or after January 1, 2002.) Nonexemption from license or privilege tax. |
| Article 4. Exemptions. |
| § 40-14A-41. Applicability to certain entities organized before January 1, 1999. |
| § 40-14A-42. Applicability to certain corporations under contract with Department of Economic and Community Affairs. |
| § 40-14A-43. Applicability to organizations under 26 U.S.C.A. §501(a). |