Code of Alabama - Title 40: Revenue and Taxation - Section 40-18-167 - Applicability of chapter
Section 40-18-167 - Applicability of chapter.
Except to the extent inconsistent with this article, the rules of Article 1 of this chapter shall apply to an Alabama S corporation and its shareholders.
(Code 1975, §40-14-97; Acts 1984, 1st Ex. Sess., No. 84-756, p. 121, §8; Acts 1997, No. 97-625, p. 1048, §3.)