The Alabama Department of Revenue administers many services for taxpayers.
Information for each division, along with some of the services from each, can be found below.
Income Tax is responsible for the administration of individual income tax, business privilege tax, corporate income tax, partnerships, S-Corporation, fiduciary and estate tax, financial institution excise tax, and withholding tax for businesses and individuals.
The Motor Vehicle Division is responsible for the issuance of vehicle titles, maintenance of vehicle records, the administration of the Mandatory Liability Insurance law, and the issuance of motor vehicle regulatory licenses.
Business & License Tax administers and collects taxes for motor fuels, severance, and tobacco as well as oversees licenses for businesses and motor fuels.
Sales & Use Tax administers, collects and enforces several different taxes, including sales tax and consumers tax, and is responsible for administering, collecting, and enforcing those tax types.
The Office of Taxpayer Advocacy can help provide possible relief for taxpayers who, after exhausting all other methods of appeal or review, still may have an unresolved tax issue.
Property Tax sets the standards and procedures for equalization of property values in the counties, and ensures property is taxed uniformly throughout the state. Our purpose is to supervise and control the valuation, equalization, assessment of property, and collection of all Ad Valorem taxes.
The Entity Registration Unit assists taxpayers registering their new entity or making changes to their existing entity. Additionally, the Unit ensures entities pay the appropriate fees and taxes.
This division acts as an in-house collection agency for the Alabama Department of Revenue. When the taxpayer’s assessment reaches the Collection Services Division, the tax liability already has the full force and effect of a court judgment.
Tax Policy and Governmental Affairs prepares fiscal impact analyses on legislation, prepares annual revenue estimates, develops statistical summaries and analyses, and drafts revenue-related legislation.