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Published: 2015

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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.