• 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• Section 40-14A-31 (Repealed for taxable years beginning on or after January 1, 2002.) Levy of tax.
• Section 40-14A-32 (Repealed for taxable years beginning on or after January 1, 2002.) Exemptions.
• Section 40-14A-33 (Repealed for taxable years beginning on or after January 1, 2002.) Definition of initial taxable shares base.
• Section 40-14A-34 (Repealed for taxable years beginning on or after January 1, 2002.) Definition of taxable shares base.
• Section 40-14A-35 (Repealed for taxable years beginning on or after January 1, 2002.) Filing of returns.
• Section 40-14A-36 (Repealed for taxable years beginning on or after January 1, 2002.) Remittance and disposition of tax.
• Section 40-14A-37 (Repealed for taxable years beginning on or after January 1, 2002.) Dissolution, etc., of corporations.
• Section 40-14A-38 (Repealed for taxable years beginning on or after January 1, 2002.) 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).