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Article 1 General Provisions. Section 40-14A-1 Definitions. Section 40-14A-2 Operating rules. Article 2 Privilege Tax. Section 40-14A-21 Short title. Section 40-14A-22 Levy and amount of tax. Section 40-14A-23 Definition of net worth. Section 40-14A-24 Net worth in Alabama. Section 40-14A-25 Filing of returns. Section 40-14A-26 Remittance and disposition of tax. Section 40-14A-27 Dissolution, etc., of corporations or limited liability entities. Section 40-14A-28 Nonexemption from license or privilege tax. Section 40-14A-29 Submission of initial tax and report. Article 3 Shares Tax. Section 40-14A-31 Levy of tax. Section 40-14A-32 Exemptions. Section 40-14A-33 Definition of initial taxable shares base. Section 40-14A-34 Definition of taxable shares base. Section 40-14A-35 Filing of returns. Section 40-14A-36 Remittance and disposition of tax. Section 40-14A-37 Dissolution, etc., of corporations. Section 40-14A-38 Nonexemption from license or privilege tax. Article 4 Exemptions. Section 40-14A-41 Applicability to certain entities organized before January 1, 1999. Section 40-14A-42 Applicability to certain corporations under contract with Department of Economic and Community Affairs. Section 40-14A-43 Applicability to organizations under 26 U.S.C.A. § 501(a).

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