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us-al/statute/title-40/chapter-18/article-1 — General Provisions · Axiom
Axiom
/
Alabama
/
Statutes
/
Title 40
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§ chapter-18
General Provisions
90 sections ·
∀
2 with encodings
40-18-1
Definitions
40-18-1.1
Operating Rules
40-18-2
Levied; Persons and Subjects Taxable
40-18-2.1
Income of Foreign Missionary Exempt
40-18-2.2
Exemption of Certain Nonresident Income
40-18-3
(Effective January 1, 2025) 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
40-18-6.1
Gain or Loss - Special Rules for Capital Gains Invested in Opportunity Zones
40-18-7
Gain or Loss - Determination of Amount
40-18-8
Gain or Loss - Recognition
40-18-8.1
Gain or Loss - Recognition of Gains Invested in Opportunity Zones
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. (Amended by Act 2026-551)
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. (Amended by Act 2026-604)
∀
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
40-18-15.6
Deductions for Contributions Made to Health Savings Accounts
40-18-15.7
Optional Increased Standard Deduction for Qualified Persons
40-18-15.8
Deductions for Contributions to Qualifying Alabama Achieving a Better Life Experience Savings Accounts
40-18-16
Depreciation
40-18-17
Items Not Deductible
40-18-18
Amortization of War or Emergency Facilities
40-18-19
Exemptions - Generally. (Amended by Act 2026-603)
∀
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
40-18-19.3
State Income Tax Credit for the Use of Personal Motor Vehicle to Respond to Fire, Emergency, or Rescue Calls
40-18-19.4
Effective January 1, 2027) State Income Tax Credit for Employers Providing Organ Donor Leave
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
40-18-24.4
Alabama Electing Pass-Through Entity Tax Act
40-18-24.5
Refundable Credit for Certain Owners, Members, Partners, or Shareholders of Electing Pass-Through Entities
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
40-18-26
Information from Source of Income
40-18-27
Individual Taxpayer’s Returns; Liability of Innocent Spouse
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
40-18-31.2
Factor Presence Nexus Standard for Business Activity
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
40-18-35.2
Title 40-18-35.2
40-18-35.3
Title 40-18-35.3
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
40-18-39.1
Business Interest Expense Deduction Limitations
40-18-39.2
Extension of Due Date for Taxpayers of Corporate Income Tax, Tax Years Beginning on or After January 1, 2021
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
40-18-42.1
Revised Due Dates for Payments of Income Tax or Financial Institution Excise 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
40-18-60
Covid-19 Recovery Capital Credit Protection Act of 2021
40-18-61
Restaurant Revitalization Grant Monies
40-18-62
Amortization of Research and Experimental Expenditures Under the Federal Tax Cuts and Jobs Act
