§ 40-18-1. Definitions.

§ 40-18-1.1. Operating rules.

§ 40-18-2. Levied; persons and subjects taxable generally.

§ 40-18-2.1. Income of foreign missionary exempt.

§ 40-18-3. Income of officers or agents of the United States, etc.

§ 40-18-4. Interest or other income received from obligations of the United States or its possessions, agencies or instrumentalities.

§ 40-18-5. Tax on individuals.

§ 40-18-6. Gain or loss - Basis of property; adjusted basis.

§ 40-18-7. Gain or loss - Determination of amount.

§ 40-18-8. Gain or loss - Recognition.

§ 40-18-9. Gain or loss - Optional method for returning as income increases in redemption value of securities purchased at a discount.

§ 40-18-11. Inventory.

§ 40-18-12. Net income of individuals - Defined.

§ 40-18-13. Computation of income.

§ 40-18-14. Adjusted gross income of individuals.

§ 40-18-14.1. Deferred compensation plans.

§ 40-18-14.2. Adjusted gross income.

§ 40-18-14.3. Gross income - Discount and interest.

§ 40-18-15. Deductions for individuals generally.

§ 40-18-15.1. Net income taxable income defined - Generally.

§ 40-18-15.2. Net operating loss.

§ 40-18-15.3. Deductions for health insurance premiums.

§ 40-18-15.4. Deductions for certain retrofitting or upgrades to homes - Residence in Alabama Insurance Underwriting Association zone.

§ 40-18-15.5. Deductions for certain retrofitting or upgrades to homes - Residence in Alabama.

§ 40-18-16. Depreciation.

§ 40-18-17. Items not deductible.

§ 40-18-18. Amortization of war or emergency facilities.

§ 40-18-19. Exemptions - Generally.

§ 40-18-19.1. Exemptions for severance, unemployment compensation, etc.

§ 40-18-19.2. Exemption of certain death benefit payments for peace officer or fireman killed in line of duty.

§ 40-18-20. Exemptions - Military retirement benefits.

§ 40-18-21. Credits for taxes paid on income from sources outside the state and for job development fees.

§ 40-18-21.1. Annual report of credits claimed for taxes paid to foreign countries.

§ 40-18-22. Taxpayers engaged in multistate business - Allocation and apportionment of deductions and exemptions.

§ 40-18-23. Taxpayers engaged in multistate business - Option of certain taxpayers to report and pay tax on basis of percentage of volume.

§ 40-18-24. Taxation of subchapter K entity.

§ 40-18-24.1. Composite return and payment by nonresident owner of subchapter K entity.

§ 40-18-24.2. Taxation of pass-through entities.

§ 40-18-24.3. Taxation on distributive share of interest, dividends, etc., of nonresident member of qualified investment partnership.

§ 40-18-25. Estates and trusts.

§ 40-18-25.1. Estates and trusts - Exemptions.

§ 40-18-25.2. Estates and trusts - Deductions from gross income of net operating loss.

§ 40-18-27. Individual taxpayer's returns; liability of innocent spouse.

§ 40-18-26. Information from source of income.

§ 40-18-28. Returns of subchapter K entities and single member limited liability companies.

§ 40-18-29. Fiduciary returns.

§ 40-18-30. Return when accounting period changes.

§ 40-18-31. Corporate income tax - Generally.

§ 40-18-31.1. Election for foreign corporations to classify dividend income from certain subsidiaries as business or nonbusiness income.

§ 40-18-32. Corporate income tax - Exemptions.

§ 40-18-33. Corporate income tax - Taxable income.

§ 40-18-34. Additions required by corporations.

§ 40-18-35. Deductions allowed to corporations.

§ 40-18-35.1. Carry forward of net operating losses.

§ 40-18-36. Distributions by corporations.

§ 40-18-37. Items not deductible by corporations.

§ 40-18-38. Additional deductions allowed for corporations; credits.

§ 40-18-39. Corporate returns.

§ 40-18-40. Tax to be reported on forms; department may assess additional tax penalty or interest.

§ 40-18-41. Amortization of ad valorem tax.

§ 40-18-42. Time and methods of payment of tax.

§ 40-18-44. Installment method.

§ 40-18-50. Penalty for failure to make return within time specified.

§ 40-18-51. Applicability of lien provisions; disposition of collections; collection prior to delinquency.

§ 40-18-53. Inspection of returns by federal or foreign state agents.

§ 40-18-54. Supervision of assessment and collection.

§ 40-18-55. Statement to be furnished by taxpayer.

§ 40-18-56. Furnishing sworn statement of annual return of income to department; penalties for failure to comply; limitations on inspection of taxpayer's records.

§ 40-18-57. Rules to be promulgated by Department of Revenue.

§ 40-18-58. Appropriation.

§ 40-18-59. Additional appropriations.