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  2. U.S. State Codes
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  4. Alabama
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  6. Title 40 - Revenue and Taxa...
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  8. Chapter 14 - Corporations.
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  10. Article 3 - Franchise Tax.


Article 3 - Franchise Tax.


  • Section 40-14-40 - (Not Effective After December 31, 1999) Amount of levy on domestic corporations.
  • Section 40-14-41 - (Not Effective After December 31, 1999) Levy on foreign corporations.
  • Section 40-14-42 - Corporations merged or consolidated.
  • Section 40-14-43 - Remittance of tax.
  • Section 40-14-44 - Written Statement to Department of Revenue - Filing.
  • Section 40-14-46 - One-half year tax.
  • Section 40-14-47 - Calendar year tax.
  • Section 40-14-48 - Reports to department to be made upon blanks.
  • Section 40-14-49 - Dissolution of corporations.
  • Section 40-14-52 - Does not affect privilege license tax.
  • Section 40-14-53 - Domestic corporations - Franchise tax return due within 10 days of incorporation.
  • Section 40-14-54 - Foreign corporations - Franchise tax return due within 10 days of qualification.
  • Section 40-14-55 - Money collected paid into Treasury.
  • Section 40-14-56 - Receivership or trusteeship.
  • Section 40-14-58 - Promulgation of rules and regulations to administer and enforce taxes.
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