Eligible Taxes

The following taxes are eligible for amnesty* provided that the taxes were due before, or tax periods began before, January 1, 2015.

SALES TAX DIVISION
TAX TYPE TITLE/ACT
Sales Tax 40-23-2
Consumer Use Tax 40-23-61
Sellers Use Tax 40-23-67
Rental or Leasing Tax 40-12-222
Lodgings Tax 40-26-1
Local Gov't Sales, Use, Rental and Lodgings Tax 11-3-11.2 and 11-51-202
Casual Sales & Use Tax 40-23-101
Contractor's Gross Receipts Tax 40-23-50
Hydroelectric Kilowatt Hour Tax 40-21-53
Mobile Telecommunications Service Tax 40-21-120
Pharmaceutical Providers Tax 40-26B-2
2.2% Utility License Tax 40-21-53
Utility Gross Receipts Tax 40-21-82
Utility Service Use Tax 40-21-102

 

INDIVIDUAL AND CORPORATE TAX DIVISION
TAX TYPE TITLE/ACT
Individual Income Tax 40-18-2
Corporate Income Tax 40-18-2 and 40-18-31
Withholding Tax 40-18-71
Pass Thru Entity Income Taxes 40-18-24.2; 40-18-160; 40-18-28; and 40-18-29
Business Privilege Tax 40-14A-22
Financial Institution Excise Tax 40-16-4

 

BUSINESS AND LICENSE TAX DIVISION
TAX TYPE TITLE/ACT
Severance Tax Laws
  Oil & Gas Severance Tax
    Privilege Tax Title 40, Chapter 20, Articles 1-23
    Production Taxes Title 9, Chapter 17, Articles 25-35
  Coal Severance Tax
    1971 Coal Severance Tax Title 40, Chapter 13, Articles 1-10
    1977 Coal & Lignite Severance Tax Title 40, Chapter 13, Articles 30-36
  Forest Products Severance Tax Title 9, Chapter 13, Articles 80-108
  Uniform Natural Minerals Severance Tax Title 40, Chapter 13, Articles 50-61
Counties
  Coosa County 99-544 (TBD)
  Jackson County 79-349 (TBD), 97-220 (TBD)
  Marshall County 81-482 (TBD)
Tobacco Tax Laws
  Tobacco Tax - Sales 40-25-1
  Tobacco Tax - Use 40-25-2
  State Administered County Tobacco Acts Title 11, Chapters 2 and 3
  Pari-Mutuel Pool Privilege Tax Title 40, Chapter 26A
State-Administered County Tobacco Taxes
  Barbour County (1) 90-605
  Barbour County (2) 2003-135
  Bullock County 1991-603
  Chambers County 2003-248
  Cherokee County 89-717
  Coosa County 90-465
  Crenshaw County 96-645
  Franklin County 88-890*
  Franklin County 88-562*
  Franklin County 88-413
  Franklin County 88-827
  Franklin County 65-708*
  Geneva County 87-415; 85-433
  Houston County 88-386
  Limestone County 89-278
  Marion County 88-888; 88-619
  Mobile County 92-262
  Randolph County 2003-213
  Talladega County 90-424
  Washington County (1) 436
  Washington County (2) 93-873
  Washington County (3) 99-670
Additional Taxes Administered by Business and License Division
  Lubricating Oil Excise Tax 40-17-171 and 40-17-220
  Motor Carrier Mileage Tax 40-19-3

 

Ineligible Taxes

TAX TYPE TITLE/ACT
Alabama Drycleaning Environmental Response Fee 22-30D-6
Alabama Underground and Aboveground Storage Tank Trust 22-35-4
Automotive Dismantler & Buyer's ID Cards 40-12-9
Aviation Fuels Excise Tax 40-17-320; 40-17-363
Bullock County Excise Tax
Cullman County Privilege Tax
Diesel Fuel Excise Tax 40-17-320; 40-17-363
Gasoline Excise Tax 40-17-320; 40-17-363
Hazardous Waste or Substances Disposal Fee 22-30B-1.1
Horse Wagering Fee 11-65-1
Hospital Assessment Tax 10-26B-71
Lowndes County Excise Tax
Nursing Facilities Tax 40-26B-21
Prepaid Wireless Tax 11-98-5.3
Privilege License - Annual License 40-12-1; 40-12-2; 40-12-6 and 40-12-7
Property Tax 40-8-1
Scrap Tire Environmental Fee 22-40A-14
Solid Waste Disposal Fee 22-27-1
Wholesale Oil/Import Fee 40-17-174
Escrow Fund for Certain Tobacco Product Manufacturers Title 6, Chapter 12
Tobacco Master Settlement Complementary Legislation Title 6, Chapter 12A

 
*Pursuant to the Act, amnesty cannot be granted to taxpayers who have had contact with the Department in the past five years, or who are parties to any criminal investigation or criminal litigations in any court of the United States or Alabama pending as of September 14, 2015, for nonpayment, delinquency, or fraud in relation to any Alabama state taxes administered by the Department. Please see the program information page for further details.