There is a newer version of the Code of Alabama
2006 Alabama Code - 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.
Article 5 Alabama S Corporations.
Disclaimer: These codes may not be the most recent version. Alabama may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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