Below are lists of eligible and ineligible taxes under the Alabama Tax Delinquency Amnesty Program. Click on each division heading to see the full list. For more detailed information, visit the Eligible Taxes page.

Eligible Taxes

  • Sales Tax
  • Consumer Use Tax
  • Sellers Use Tax
  • Sellers Use Tax
  • Lodgings Tax
  • Local Gov’t Sales, Use, Rental & Lodgings Taxes
  • Casual Sales & Use Tax
  • Contractor’s Gross Receipts Tax
  • Hydroelectric Kilowatt Hour Tax
  • Mobile Telecommunications Service Tax
  • Pharmaceutical Providers Tax
  • 2.2% Utility License Tax
  • Utility Gross Receipts Tax
  • Utility Service Use Tax

  • Individual Income Tax
  • Corporate Income Tax
  • Withholding Tax
  • Pass Through Entity Income Tax
  • Business Privilege Tax
  • Financial Institution Excise Tax

  • Severance Tax Laws
    • Oil & Gas Severance Tax
      • Privilege Tax
      • Production Tax
    • Coal Severance Tax
      • 1971 Coal Severance Tax
      • 1977 Coal & Lignite Severance Tax
    • Forest Products Severance Tax
    • Uniform Natural Minerals Severance Tax
  •  

  • Counties/Acts
    • Coosa County
    • Jackson County
    • Marshall County
  •  

  • Tobacco Tax Laws
    • Tobacco Tax – Sales
    • Tobacco Tax – Use
    • State Administered County Tobacco Acts
    • Pari-Mutuel Pool Privilege Tax
  •  

  • State-Administered County Tobacco Taxes
    • Barbour County
    • Bullock County
    • Chambers County
    • Cherokee County
    • Coosa County
    • Crenshaw County
    • Franklin County
    • Geneva County
    • Houston County
    • Limestone County
    • Marion County
    • Mobile County
    • Randolph County
    • Talladega County
    • Washington County

  • Lubricating Oil Excise Tax
  • Motor Carrier Mileage Tax

 

Ineligible Taxes

  • Nursing Facilities Tax
  • Prepaid Wireless Tax
  • Hospital Assessment Tax
  • Alabama Dry Cleaning Environmental Response Fee
  • Aviation Fuels Excise Tax
  • Gasoline Excise Tax
  • Diesel Fuel Excise Tax
  • Wholesale Oil/Import Fee
  • Alabama Underground & Aboveground Storage Tank Trust Fund
  • Bullock County Excise Tax
  • Cullman County Privilege Tax
  • Lowndes County Excise Tax
  • Scrap Tire Environmental Fee
  • Privilege License – Annual License
  • Property Tax
  • Hazardous Waste or Substances Disposal Fee
  • Solid Waste Disposal Fee
  • Horse Wagering Fee
  • Automotive Dismantler & Buyer’s ID Cards
  • Escrow Fund for Certain Tobacco Product Manufacturers
  • Tobacco Master Settlement Complementary Legislation Act