The following table sets forth a comprehensive summary of this state’s LLC laws, filing requirements, taxation and more.
Keep in mind though, that the information in this table is subject to the whim of each state’s lawmakers, so the information is constantly changing.
It’s a good idea to do a reality check with the Secretary of State’s office to confirm that the information is still current.
|Contact Information for Business Formation Assistance||Alabama Secretary of State
Attn: Corporations Division
P.O. Box 5616
Montgomery, AL 36104
|LLC Filing Fees||The fee for filing Articles of Organization is $40 payable to the Alabama Secretary of State but filed with the probate judge in the county of organization; Articles of Organization must be filed in the county where the LLCs registered office is located. There are additional local fees payable to the Probate Judge and the County (a minimum of $35, and the fees vary by county). Foreign LLCs must may a filing fee of $75 for qualification in Alabama.|
|LLC Name Reservation Information||Alabama does not reserve names for Limited Liability Companies, only for corporations.|
|Where to Get Corporate & LLC Formation Forms||www.sos.state.al.us/business/corpdl.cfm|
|Periodic LLC Reporting Requirements||Alabama LLCs and qualified foreign LLCs must file an Alabama Business Privilege Tax Return, which also serves as an annual report. This form is due by March 15.|
|Where to Get LLC Tax Forms||www.ador.state.al.us/incometax/BPT_INDEX.htm|
|LLC Tax Summary||Alabama’ s Corporate Franchise Tax was ruled unconstitutional in 1999. Alabama recently repealed the following business taxes: Corporate Entrance Fee and the Corporate Permit Fee. Alabama has unified its business entity tax under the Business Privilege Tax, to which Alabama LLCs, and foreign LLCs operating in Alabama are subject. The Privilege Tax ranges from .25% up to 1.75%, with a maximum Privilege Tax of $15,000 for LLCs. There is a helpful summary of Alabama’ s taxation scheme at www.ador.state.al.us/gensum.pdf.|
|LLC Statute||Section 10-12-1 through 10-12-61 of the Code of Alabama|
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Michael Spadaccini is the author of 8 books on self-help legal matters such as, Ultimate LLC Compliance Guide: Covers All 50 States (Ultimate Series), Ultimate Book of Forming Corps, LLCs, Partnerships & Sole Proprietorships, and Ultimate Guide to Forming an LLC in Any State, Second Edition (Ultimate Series).
You can view his Amazon Author Profile Here.