| County/Municipality | Opt-Out Effective Date | Opt-Out Revocation Date |
| Округ Бибб | 10/01/2014 | |
| Birmingham, City of | 10/01/2014 | |
| Gulf Shores, City of | 10/01/2014 | |
| Helena, City of | 10/01/2014 | |
| Hueytown, City of | 06/01/2018 | |
| Huntsville, City of | 10/01/2014 | |
| Leeds, City of | 10/01/2014 | 07/01/2018 |
| Округ Мэдисон | 10/01/2014 | |
| Округ Морган | 10/01/2014 | |
| Mountain Brook, City of | 10/01/2014 | |
| Pelham, City of | 10/01/2014 | |
| Pell, City of | 10/12/2015 | |
| Ragland, Town of | 10/01/2014 | 09/01/2018 |
| Округ Шелби | 10/01/2014 | |
| Округ Сент-Клер | 10/01/2014 | |
| Tuscaloosa, City of | 10/01/2014 |
- Список отказов от услуг налогового трибунала округа и муниципалитета Алабамы