The General Summary of State Taxes is published for the purpose of offering a concise handbook of the revenue sources — taxes or fees — currently available to the State of Alabama.
Part One of this publication features helpful information about the Alabama Department of Revenue, including the department’s website, the duties and responsibilities of the department, descriptions of the various units within the organization, statistical information, and useful contact information.
Part Two outlines the taxes with the statutory or constitutional authority, basis, rate, exemption, payment, and distribution through the 2016 first special session of the Alabama Legislature.
Part Three contains legislative changes made during the 2016 regular session and the 2016 first special session of the Alabama Legislature.
Download 2017 General Summary