Alabama Statutes
§ 40-14A-38 — (Repealed for Taxable Years Beginning on or After January 1, 2002.) Nonexemption from License or Privilege Tax
Alabama § 40-14A-38
JurisdictionAlabama
Title 40Revenue and Taxation
Ch. 14AAlabama Business Privilege and Corporation Shares Tax of 1999
Art. 3Shares Tax
This text of Alabama § 40-14A-38 ((Repealed for Taxable Years Beginning on or After January 1, 2002.) Nonexemption from License or Privilege Tax) is published on Counsel Stack Legal Research, covering Alabama primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Ala. Code § 40-14A-38 (2026).
Text
The payment of the shares tax levied by this article shall not exempt any taxpayer from the payment of any regular license or privilege tax required by law for the engaging in or carrying on any business for which a license or privilege tax is required of individuals, firms, or corporations.
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Legislative History
(Act 99-665, 2nd Sp. Sess., p. 131, §2; Act 2000-705, p. 1442, §2; repealed by Act 2000-705, §12.)
Nearby Sections
15
§ 40-1-1
Definitions§ 40-1-14
Payment of Court Costs§ 40-1-2
Lien for Taxes - Generally§ 40-1-23
Liability of Officers for ConversionCite This Page — Counsel Stack
Bluebook (online)
Alabama § 40-14A-38, Counsel Stack Legal Research, https://law.counselstack.com/statute/al/40-14A-38.