Alabama Chapter 14 — CORPORATIONS.
Article 1 Admission of Foreign Corporations.
- Section 40-14-1 — Qualification of foreign corporation.
- Section 40-14-2 — Statement filed with Department of Revenue.
- Section 40-14-3 — Payment of admission fee but once.
- Section 40-14-4 — Qualification of foreign corporation to do business in state; payment of interest and penalties.
Article 2 Permits.
- Section 40-14-21 — Foreign corporations.
- Section 40-14-22 — Domestic corporations.
- Section 40-14-23 — How statements made.
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.
Article 4 Taxation of Corporate Shares of Stock.
- Section 40-14-70 — Assessment and collection.
- Section 40-14-71.1 — Issuance of conforming regulations by Department of Revenue.
- Section 40-14-72 — How returns of corporations made; effect of failure to file returns.
- Section 40-14-73 — Corporations paying tax need not file list of shareholders.
- Section 40-14-74 — Provisions not applicable to exempted corporations.