Code of Alabama - Title 40: Revenue and Taxation - Section 40-18-31.1 - Election for foreign corporations to classify dividend income from certain subsidiaries as business or nonbusiness income

Section 40-18-31.1 - Election for foreign corporations to classify dividend income from certain subsidiaries as business or nonbusiness income.

Repealed by Act 99-664, effective Dec. 31, 2000.

(Acts 1995, No. 95-591, p. 1251, §1.)

Last modified: May 3, 2021