Code of Alabama - Title 40: Revenue and Taxation - Chapter 18 - Income Taxes

• Article 1 General Provisions.
• Section 40-18-1 Definitions
  For the purpose of this chapter, the following terms shall have the respective meanings ascribed by this section: (1) ADVANCED FOSSIL-BASED GENERATION. The production of...
• Section 40-18-1.1 Operating rules
  (a) For purposes of this chapter, the statement that gain, loss, income, basis, earnings and profits, or any other item shall be determined in accordance...
• Section 40-18-2 Levied; persons and subjects taxable generally
  (a) In addition to all other taxes now imposed by law, there is hereby levied and imposed a tax on the taxable income, as defined...
• Section 40-18-2.1 Income of foreign missionary exempt
  All income earned from any missionary service rendered by a foreign missionary while he or she is physically present in a foreign country or countries...
• Section 40-18-3 Income of officers or agents of the United States, etc
  The salaries, fees, commissions or other income of officers or agents of the United States or its agencies and instrumentalities or its contractees, received from...
• Section 40-18-4 Interest or other income received from obligations of the United States or its possessions, agencies or instrumentalities
  Interest or other income on obligations of the United States, or its possessions, or interest or other income on bonds or other securities of any...
• Section 40-18-5 Tax on individuals
  The tax levied and imposed by Section 40-18-2 shall be computed as follows: (1) For a single person, head of family, or married persons filing...
• Section 40-18-6 Gain or loss - Basis of property; adjusted basis
  (a) Basis (unadjusted) of property. The basis of property shall be the cost of the property with the following exceptions: (1) INVENTORY VALUE. If the...
• Section 40-18-6.1 Gain or loss — Special rules for capital gains invested in opportunity zones
  (a) The provisions in 26 U.S.C. § 1400Z-2 shall be applicable to an investment in an approved opportunity fund in calculating both of the following:...
• Section 40-18-7 Gain or loss - Determination of amount
  (a) Computation of gain or loss. Except as hereinafter provided in this section, the gain from the sale or other disposition of property shall be...
• Section 40-18-8 Gain or loss - Recognition
  (a) General rule. Except as provided in this section, upon the sale or exchange of property, the entire amount of the gain or loss determined...
• Section 40-18-8.1 Gain or loss — Recognition of gains invested in opportunity zones
  (a) A qualified employee's gain shall not be recognized upon the disposition of his or her ownership interest in a qualified entity, and a qualified...
• Section 40-18-9 Gain or loss - Optional method for returning as income increases in redemption value of securities purchased at a discount
  If, in the case of a taxpayer owning any noninterest-bearing obligation issued at a discount and redeemable for fixed amounts increasing at stated intervals, the...
• Section 40-18-11 Inventory
  Whenever in the opinion of the Department of Revenue the use of inventories is necessary in order clearly to determine the income of any taxpayer,...
• Section 40-18-12 Net income of individuals - Defined
  Repealed by Act 98–502, § 2.
• Section 40-18-13 Computation of income
  (a) Income shall be computed on the basis of the same taxable year and in accordance with the same method of accounting that the taxpayer...
• Section 40-18-14 Adjusted gross income of individuals
  The term "gross income" as used herein: (1) Includes gains, profits and income derived from salaries, wages, or compensation for personal services of whatever kind,...
• Section 40-18-14.1 Deferred compensation plans
  Notwithstanding any other laws, all deferred compensation plans for public or private employees authorized in this state shall receive the same tax deferred treatment for...
• Section 40-18-14.2 Adjusted gross income
  (a) The term "adjusted gross income," as used in this section, shall mean the gross income as defined by Section 40-18-14, minus the following deductions:...
• Section 40-18-14.3 Gross income - Discount and interest
  Gross income shall include original issue discount determined in accordance with 26 U.S.C. §§1271 to 1275, inclusive, and interest or other income determined in accordance...
• Section 40-18-15 Deductions for individuals generally
  (a) No deduction shall be allowed for any losses, expenses, or interest deferred or disallowed pursuant to 26 U.S.C. § 267 or for any cost...
• Section 40-18-15.1 Net income taxable income defined - Generally
  For purposes of this chapter, the term "taxable income" or "net income" shall mean "gross income," as defined in Section 40-18-14, less the deductions allowed...
• Section 40-18-15.2 Net operating loss
  Individuals may calculate a net operating loss from a trade or business and apply the net operating loss against prior taxable income or future taxable...
• Section 40-18-15.3 Deductions for health insurance premiums
  (a) As used in this section, the following terms shall have the following meanings: (1) QUALIFYING EMPLOYEES. Alabama resident employees who are employed by qualifying...
• Section 40-18-15.4 Deductions for certain retrofitting or upgrades to homes - Residence in Alabama Insurance Underwriting Association zone
  (a) An individual taxpayer, whose legal residence is located in an Alabama Insurance Underwriting Association zone pursuant to Section 27-1-17, shall be allowed a deduction...
• Section 40-18-15.5 Deductions for certain retrofitting or upgrades to homes - Residence in Alabama
  (a) Any individual taxpayer, whose legal residence is located in Alabama, shall be allowed a deduction from taxable income, regardless of whether the taxpayer itemizes...
• Section 40-18-15.6 Deductions for contributions made to health savings accounts
  (a) For the purposes of this section, health savings account contributions are defined as contributions made by a taxpayer to his or her health savings...
• Section 40-18-15.7 (Effective for tax years beginning after December 31, 2017) Optional increased standard deduction for qualified persons
  (a) A person qualifying for the optional increased standard deduction is an Alabama resident, single person, or married persons filing a joint return that meet...
• Section 40-18-16 Depreciation
  (a) Basis for depreciation. The basis upon which exhaustion, wear and tear, depreciation and obsolescence are to be allowed shall be such reasonable allowance as...
• Section 40-18-17 Items not deductible
  In computing net income, no deduction shall in any case be allowed in respect of personal, living, or family expense; any amount paid out for...
• Section 40-18-18 Amortization of war or emergency facilities
  Repealed by Act 98-502, § 2.
• Section 40-18-19 Exemptions - Generally
  (a) The following exemptions from income taxation shall be allowed to every individual resident taxpayer: (1) Retirement allowances, pensions and annuities, or optional allowances, approved...
• Section 40-18-19.1 Exemptions for severance, unemployment compensation, etc
  (a) Effective for the 1997 state income tax year and each year thereafter, an amount up to twenty-five thousand dollars ($25,000) received as severance, unemployment...
• Section 40-18-19.2 Exemption of certain death benefit payments for peace officer or fireman killed in line of duty
  (a) Effective for the 2006 state income tax year and each year thereafter, any death benefit payments listed in subsection (e) that are paid to...
• Section 40-18-20 Exemptions - Military retirement benefits
  (a) The first $4,750 retirement or compensation received as retirement benefit from the military services by any person retired from the military services of the...
• Section 40-18-21 Credits for taxes paid on income from sources outside the state and for job development fees
  (a)(1) For the purpose of ascertaining the income tax due under the provisions of this chapter by individual residents of Alabama whose gross income, as...
• Section 40-18-21.1 Annual report of credits claimed for taxes paid to foreign countries
  The Department of Revenue shall report annually to the Legislature the extent to which credits for taxes paid to foreign countries are claimed during the...
• Section 40-18-22 Taxpayers engaged in multistate business - Allocation and apportionment of deductions and exemptions
  Taxpayers, including corporations, as well as subchapter K entities and Alabama S corporations, engaged in multistate business in such a manner as to subject their...
• Section 40-18-23 Taxpayers engaged in multistate business - Option of certain taxpayers to report and pay tax on basis of percentage of volume
  Any taxpayer who has taxable income from business activities both within and without this state, whose only business activities within this state consist of sales...
• Section 40-18-24 Taxation of subchapter K entity
  (a) The amount of income, deduction, gain, loss, or credit includable or deductible by an owner of an interest in a subchapter K entity shall...
• Section 40-18-24.1 Composite return and payment by nonresident owner of subchapter K entity
  Repealed by Act 2009-144, p. 268, §12, effective January 1, 2009.
• Section 40-18-24.2 Taxation of pass-through entities
  (a) For purposes of this section and Section 40-18-24.3, the following terms shall have the following meanings: (1) MEMBER. An individual, estate, trust or business...
• Section 40-18-24.3 Taxation on distributive share of interest, dividends, etc., of nonresident member of qualified investment partnership
  (a) Notwithstanding any other provision of this chapter to the contrary, including Sections 40-18-2 and 40-18-24.2, no income tax shall be due the State of...
• Section 40-18-25 Estates and trusts
  (a) For purposes of this chapter, the income and deductions, including the distribution deduction, of estates and trusts shall be determined in accordance with Subchapter...
• Section 40-18-25.1 Estates and trusts - Exemptions
  (a) Trusts shall be exempt from the tax imposed by this chapter if they are exempt from federal income tax under 26 U.S.C. § 501...
• Section 40-18-25.2 Estates and trusts - Deductions from gross income of net operating loss
  (a) Nothing in Act 2006-114 shall be construed to change or otherwise affect a taxpayer's liability relating to a tax year beginning prior to the...
• Section 40-18-26 Information from source of income
  Every resident individual, corporation, association, or agent shall make a report to the Department of Revenue of complete information covering the amount of all interest,...
• Section 40-18-27 Individual taxpayer's returns; liability of innocent spouse
  (a) Every taxpayer having gross income before the deductions allowed by this chapter for the taxable year exceeding the sum of the allowable standard deduction...
• Section 40-18-28 Returns of subchapter K entities and single member limited liability companies
  Every subchapter K entity, and every single member limited liability company, shall make a return to the Department of Revenue for each taxable year, stating...
• Section 40-18-29 Fiduciary returns
  (a) Every fiduciary, except receivers appointed by authority of law in possession of part only of the property of a taxpayer, shall make a return...
• Section 40-18-30 Return when accounting period changes
  (a) Taxpayer filing separate returns. If a taxpayer, with the approval of the Department of Revenue, changes the basis of computing taxable income from the...
• Section 40-18-31 Corporate income tax - Generally
  (a) A corporation subject to the tax imposed by Section 40-18-2 shall pay a tax equal to six and one-half percent of the taxable 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.
• Section 40-18-31.2 Factor presence nexus standard for business activity
  (a)(1) Individuals who are residents or domiciliaries of this state and business entities that are organized or commercially domiciled in this state have substantial nexus...
• Section 40-18-32 Corporate income tax - Exemptions
  With the exception of unrelated business taxable income determined in accordance with 26 U.S.C. § 512, the tax imposed by Section 40-18-31 shall not apply...
• Section 40-18-33 Corporate income tax - Taxable income
  In the case of a corporation subject to the tax imposed by Section 40-18-31, the term "taxable income" means federal taxable income without the benefit...
• Section 40-18-34 Additions required by corporations
  The following items shall be added to federal taxable income for purposes of computing taxable income under this chapter: (a) State and local income taxes...
• Section 40-18-35 Deductions allowed to corporations
  (a) The following items shall be deducted from federal taxable income for purposes of computing taxable income under this chapter: (1) Refunds of state and...
• Section 40-18-35.1 Carry forward of net operating losses
  In computing the taxable income of corporations subject to income tax as outlined in Section 40-18-35, there shall be allowed, in addition to the deductions...
• Section 40-18-36 Distributions by corporations
  Repealed by Act 99-664, effective Dec. 31, 2000.
• Section 40-18-37 Items not deductible by corporations
  In computing net income of corporations, no deduction shall in any case be allowed in respect to any of the items specified in Section 40-18-17.
• Section 40-18-38 Additional deductions allowed for corporations; credits
  Repealed by Act 99-664, effective Dec. 31, 2000.
• Section 40-18-39 Corporate returns
  (a) Except as provided in subsection (c), every corporation, joint stock company, or association subject to income tax under this chapter shall file a return...
• Section 40-18-40 Tax to be reported on forms; department may assess additional tax penalty or interest
  The income tax provided in this chapter shall be reported on forms as prescribed by the department. The failure to receive such form from the...
• Section 40-18-41 Amortization of ad valorem tax
  Any surplus remaining from the proceeds of the tax imposed by this chapter after providing for interest and installment annual payments or annual amortization installments...
• Section 40-18-42 Time and methods of payment of tax
  (a) Time of payment for individuals. In the case of individuals, the total balance of the tax owed after credits for taxes paid through withholding...
• Section 40-18-44 Installment method
  Income arising from an installment sale (including the sale by a dealer in personal property) may be reported in accordance with 26 U.S.C. §453, provided...
• Section 40-18-50 Penalty for failure to make return within time specified
  Any person or corporation, joint stock company or association liable to income tax under this chapter, which shall fail to make return as required by...
• Section 40-18-51 Applicability of lien provisions; disposition of collections; collection prior to delinquency
  In every respect herein specified in this chapter, returns for the levy and collection of the taxes herein provided for shall be subject to the...
• Section 40-18-53 Inspection of returns by federal or foreign state agents
  All income tax returns filed under this chapter, or copies thereof on file with the State Department of Revenue, shall be open to inspection by...
• Section 40-18-54 Supervision of assessment and collection
  The assessment and collection of the income taxes imposed by this chapter shall be under the supervision of the Department of Revenue.
• Section 40-18-55 Statement to be furnished by taxpayer
  Every corporation, joint stock company, or association organized under the laws of the state or organized under the laws of any other state, nation, or...
• Section 40-18-56 Furnishing sworn statement of annual return of income to department; penalties for failure to comply; limitations on inspection of taxpayer's records
  The Department of Revenue may at any time, in its discretion, require the taxpayer to furnish a sworn statement of the annual return of income...
• Section 40-18-57 Rules to be promulgated by Department of Revenue
  The Department of Revenue shall from time to time, as said department shall deem desirable, promulgate such reasonable rules and regulations governing procedure and methods...
• Section 40-18-58 Appropriation
  There is hereby appropriated out of the proceeds of the income tax levied and collected under the provisions of this chapter to the Property Tax...
• Section 40-18-59 Additional appropriations
  In addition to all other appropriations heretofore or hereinafter made, there is hereby appropriated to the Department of Revenue for the fiscal year ending September...
• Article 2 Withholding Tax; Optional Short Form Tax; Declaration of Estimated Tax.
• Division 1 General Provisions.
• Section 40-18-70 Definitions
  For the purpose of this article, the following terms shall have the respective meanings ascribed by this section: (1) EMPLOYEE. Employee as defined in the...
• Section 40-18-71 Withholding tax
  (a) Every employer, as defined under the laws of the United States in effect July 1, 1982, or as subsequently may be defined, with respect...
• Section 40-18-72 Included and excluded wages
  If the remuneration paid by an employer to an employee for services performed during one half or more of any payroll period of not more...
• Section 40-18-73 Withholding certificates
  (a) Every employee, on or before the date of commencement of employment, shall furnish his or her employer with a signed Alabama withholding exemption certificate...
• Section 40-18-73.1 Provisional employers
  (a) This section shall be known and may be cited as the "Provisional Construction Employer Withholding Act." (b)(1) Subsequent to August 1, 2007, in addition...
• Section 40-18-74 Payment of amounts withheld
  (a) Every employer required to deduct and withhold tax under Section 40-18-71 shall for each quarterly period, on or before the last day of the...
• Section 40-18-75 Statement to be furnished employee
  (a) Every person required to deduct and withhold from an employee a tax under Section 40-18-71 shall furnish to each such employee in respect of...
• Section 40-18-76 Liability for tax withheld
  An employer shall be liable for the payment of the tax required to be deducted and withheld under Section 40-18-71 and shall not be liable...
• Section 40-18-77 Refund to employer
  (a) Where there has been an overpayment of tax under Section 40-18-71, refund or credit shall be made to the employer only to the extent...
• Section 40-18-78 Credit for tax withheld
  The amount deducted and withheld as tax under Section 40-18-71 during any calendar year upon the wages of any individual shall be allowed as a...
• Section 40-18-79 Overpayment of tax
  Where there has been an overpayment of any tax imposed under Section 40-18-71 or 40-18-80, the amount of such overpayment, if a petition for refund...
• Section 40-18-80 (Effective for tax years beginning after December 31, 2009) Payment of estimated tax by individuals
  (a) Individuals. Individuals shall pay estimated income tax in accordance with 26 U.S.C. § 6654 except: (1) The provisions of 26 U.S.C. § 6654(d)(2)(C)(iii) and...
• Section 40-18-80.1 (Effective for tax years beginning after December 31, 2009) Payment of estimated tax by corporations
  (a) Corporations. Corporations shall pay estimated income tax in accordance with 26 U.S.C. § 6655 except: The provisions of 26 U.S.C. § 6655(g)(1)(A)(ii) through (iv)...
• Section 40-18-81 Optional short form tax
  Any individual may elect to file a "short form" return provided by the Department of Revenue and pay any tax due; provided, that the individual...
• Section 40-18-82 (Repealed effective for tax years beginning after December 31, 2009) Estimated tax
  Repealed by Act 2010-568, effective with tax years beginning December 31, 2009.
• Section 40-18-83 (Repealed effective for tax years beginning after December 31, 2009) Payment of estimated tax
  Repealed by Act 2010-568, effective with tax years beginning December 31, 2009.
• Section 40-18-83.1 (Repealed effective for tax years beginning after December 31, 2009) Declaration and payment of estimated tax by corporations
  Repealed by Act 2010-568, effective with tax years beginning December 31, 2009.
• Section 40-18-84 Adjusted gross income
  Repealed by Act 98-502, §2.
• Section 40-18-85 (Repealed effective for tax years beginning after December 31, 2009) Estates and fiduciaries
  Repealed by Act 2010-568, effective with tax years beginning December 31, 2009.
• Section 40-18-86 Sale or transfer of real property and associated tangible property by nonresidents
  (a) As used in this section, the term nonresident of Alabama shall include individuals, trusts, partnerships, corporations, and unincorporated organizations. Any seller or transferor who...
• Division 2 Wage Winnings Withholding Tax.
• Section 40-18-90 Definitions
  As used in this division, the following terms shall have the following meanings, respectively, unless the context clearly indicates otherwise: (1) PERSON. Individuals, firms, partnerships,...
• Section 40-18-91 Wager proceeds; withholding of state income tax
  (a) Each person making any payment of proceeds from a wager which constitutes "winnings subject to withholding" as defined by Section 40-18-90, shall deduct and...
• Article 3 Setoff Debt Collection.
• Section 40-18-100 Definitions
  For the purposes of this article, the following terms shall have the following meanings: (1) CLAIMANT AGENCY. Any of the following: a. The Alabama Commission...
• Section 40-18-101 Remedy additional
  The collection remedy authorized by this article is in addition to and not in substitution for any other remedy available by law.
• Section 40-18-102 Collection of debts by setoff
  (a) A claimant agency may submit debts in excess of $25 to the department for collection through setoff, under the procedure established by this article,...
• Section 40-18-103 Procedure for setoff and notification of taxpayer
  (a) A county or municipality may submit a debt of at least $25 owed to it for collection under this chapter. Provided, however, that a...
• Section 40-18-104 Hearing procedure
  (a) When the claimant agency receives a protest or application in writing from a taxpayer within 30 days of the notice issued by the department...
• Section 40-18-105 Finalization and notice of setoff
  (a) Upon final determination of the amount of the debt due and owing by means of a hearing provided by Section 40-18-104 or by the...
• Section 40-18-106 Priority
  The department has priority over every claimant agency for collection by setoff under this article.
• Section 40-18-107 Commissioner may provide claimant agency information; confidentiality of information
  (a) Notwithstanding any confidentiality statute, the Commissioner of Revenue may provide to a claimant agency all information necessary to accomplish and effectuate the intent of...
• Section 40-18-108 Effect of setoff on refund
  When the setoff authorized by this article is exercised, the refund which is set off shall be deemed granted.
• Section 40-18-109 Issuance by State Treasurer of separate warrants
  In those cases where the amount claimed to be due and owing by the claimant agency is less than the refund due the taxpayer the...
• Section 40-18-110 Payment of fee
  (a) The fee charged to the department by the United States Department of the Treasury to intercept a federal income tax refund and forward it...
• Article 4 Solar Energy Tax Credits.
• Section 40-18-120 Active solar energy tax credits
  Repealed by Act 98-502, §2.
• Section 40-18-121 Passive solar energy tax credits
  Repealed by Act 98–502, §2.
• Article 4A Rural Physician Tax Credit.
• Section 40-18-130 Legislative intent
  It is the intent of the Legislature to institute programs that will make Alabama more competitive with other states in the recruitment and retention of...
• Section 40-18-131 Definitions
  For the purposes of this article, the following words have the following meanings, respectively, unless the context clearly indicates otherwise: (1) RURAL PHYSICIAN. A physician...
• Section 40-18-132 Physicians qualifying for credit; time limit; promulgation of rules
  Beginning with the 1994 tax year, a person qualifying as a rural physician shall be allowed a credit against the tax imposed by Section 40-18-2,...
• Article 4B Credits Against State Income Tax Liability.
• Section 40-18-135 Definitions
  The following definitions apply to this article: (1) APPROVED BASIC SKILLS EDUCATION PROGRAM. A basic skills education program that has received written approval from the...
• Section 40-18-136 Credit to employer
  Beginning with tax year 1993, a tax credit of 20 percent of the actual costs of education shall be provided to an employer who provides...
• Section 40-18-137 Credit limited to income tax liability
  The tax credit available to an employer pursuant to this article shall be limited to the amount of the employer's income tax liability for the...
• Section 40-18-138 Rules regarding procedures for approving education programs
  The Alabama Department of Education shall promulgate and adopt rules regarding the methods, procedures, and standards it deems necessary for approving employer provided or employer...
• Section 40-18-139 Reimbursement to employer
  No tax credit shall be granted pursuant to this article to any employer of an employee participating in a basic skills education program if the...
• Article 5 Voluntary Check-off Designations on State Income Tax Returns.
• Section 40-18-140 Contribution designations
  (a)(1) Each Alabama resident individual income taxpayer desiring to contribute to any of the programs listed in subsection (b) may designate an amount of his...
• Section 40-18-141 Arts Development Fund - Established; appropriation; distribution of funds
  Repealed by Act 2006-503, p. 1145, §2, effective for tax years beginning after December 31, 2005.
• Section 40-18-142 Alabama Nongame Wildlife Program - Legislative declarations and intent
  Repealed by Act 2006-503, p. 1145, §2, effective for tax years beginning after December 31, 2005.
• Section 40-18-143 Alabama Nongame Wildlife Program - Contribution designation form
  Repealed by Act 2006-503, p. 1145, §2, effective for tax years beginning after December 31, 2005.
• Section 40-18-144 Alabama Nongame Wildlife Program - Appropriation
  Repealed by Act 2006-503, p. 1145, §2, effective for tax years beginning after December 31, 2005.
• Section 40-18-145 Alabama Nongame Wildlife Program - Implementation; no rights of Department of Conservation and Natural Resources
  Repealed by Act 2006-503, p. 1145, §2, effective for tax years beginning after December 31, 2005.
• Section 40-18-146 Political party defined; designated contribution by taxpayers filing state income tax return; disposition of contributions
  (a) For purposes of this article, the term "political party" shall be defined as provided in Section 17-16-2. (b) Every individual who files a state...
• Section 40-18-147 Alabama Aging Program
  Repealed by Act 2006-503, p. 1145, §2, effective for tax years beginning after December 31, 2005.
• Section 40-18-148 Alabama Veterans' Home Program; legislative intent; designation form; appropriation
  Repealed by Act 2006-503, p. 1145, §2, effective for tax years beginning after December 31, 2005.
• Section 40-18-149 Alabama Indian Affairs Commission - Contribution designation
  Repealed by Act 2006-503, p. 1145, §2, effective for tax years beginning after December 31, 2005.
• Section 40-18-150 Foster Care Trust Fund - Contribution designation
  Repealed by Act 2006-503, p. 1145, §2, effective for tax years beginning after December 31, 2005.
• Section 40-18-151 Alliance for the Mentally Ill of Alabama and Mental Health Consumers of Alabama - Contribution designation
  Repealed by Act 2006-503, p. 1145, §2, effective for tax years beginning after December 31, 2005.
• Section 40-18-152 Alabama Breast and Cervical Cancer Research - Program Contribution designation
  Repealed by Act 2006-503, p. 1145, §2, effective for tax years beginning after December 31, 2005.
• Section 40-18-153 Alabama 4-H Club Foundation, Incorporated
  Repealed by Act 2006-503, p. 1145, §2, effective for tax years beginning after December 31, 2005.
• Section 40-18-154 Alabama Military Support Foundation, Inc. - Contribution designation
  (a) Each Alabama state individual income tax return form for the 2009 tax year and each year thereafter shall contain a designation as follows: "Alabama...
• Section 40-18-155 Alabama Firefighters Annuity and Benefit Fund
  (a) Each Alabama state individual income tax return form for the 2010 tax year and each year thereafter shall contain a designation as follows: "Alabama...
• Section 40-18-156 Alabama Veterinary Medical Foundation for the Spay-Neuter Program
  (a) Each Alabama state individual income tax return form for the 2012 tax year and each year thereafter shall contain a designation which allows each...
• Section 40-18-157 Alabama Association of Rescue Squads
  (a) A minimum annual contribution of two dollars ($2) may be voluntarily contributed to the Alabama Association of Rescue Squads on the income tax return...
• Article 6 Alabama S Corporations.
• Section 40-18-160 General provisions
  (a) An Alabama S corporation shall not be subject to the tax imposed by Section 40-18-31. (b) For purposes of this chapter, an "Alabama S...
• Section 40-18-161 Determination of taxable income
  (a) The taxable income of an Alabama S corporation shall be determined in the same manner as in the case of an individual except that...
• Section 40-18-162 Determination of tax of shareholder
  (a) In determining the tax of a shareholder for the shareholder's taxable year in which the taxable year of the Alabama S corporation ends, or...
• Section 40-18-163 Adjustments for services rendered or capital furnished by spouse, etc., of shareholder or beneficiary
  If an individual who is the spouse or lineal descendant or ancestor of one or more shareholders of an Alabama S corporation or who is...
• Section 40-18-164 Increase or decrease in basis of shareholder's stock; special rules
  (a) The basis of each shareholder's stock in an Alabama S corporation shall be increased for any period by the sum of the following items...
• Section 40-18-165 Distribution of property generally
  (a) A distribution of property made by an Alabama S corporation with respect to its stock to which, but for this article, Section 40-18-36 would...
• Section 40-18-166 "Accumulated adjustments account" defined; application generally; "S period" defined; applicability of subdivision (c)(1) of Section 40-18-165 to certain distributions; "affected shareholder" defined
  (a)(1) Except as provided in subsection (b), for purposes of this article, the term "accumulated adjustments account" means an account of the Alabama S corporation...
• 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
• Section 40-18-168 "Carryforward" and "carryback" provisions
  No carryforward and no carryback arising for a taxable year for which a corporation is not an Alabama S corporation may be carried to a...
• Section 40-18-169 Adjustments to earnings and profits
  (a) Except as provided in subsections (b) and (c) of this section, no adjustment shall be made to the earnings and profits of an Alabama...
• Section 40-18-170 Circumstances under which corporation treated as partnership; "two-percent shareholder" defined
  For purposes of applying the provisions of this chapter which relate to employee fringe benefits, the Alabama S corporation shall be treated as a partnership,...
• Section 40-18-171 Determination of shareholder's pro rata share; "affected shareholders" defined
  (a) For purposes of this article, except as provided in subsection (b), each shareholder's pro rata share of any item for any taxable year shall...
• Section 40-18-172 "Post-termination transition period" and "determination" defined
  (a) For purposes of this article, the term "post-termination transition period" means: (1) The period beginning on the day after the last day of the...
• Section 40-18-173 Interpretation of article generally
  Due consideration shall be given in the interpretation of this article to applicable sections of the U.S. Internal Revenue Code in effect from time to...
• Section 40-18-174 Tax imposed on certain built-in gains
  (a) If for any taxable year beginning in the recognition period an Alabama S corporation has a net recognized built-in gain, there is hereby imposed...
• Section 40-18-175 Tax imposed when passive investment income of corporation having subchapter C earnings and profits exceeds 25 percent of gross receipts
  (a) If for the taxable year an Alabama S corporation has accumulated earnings and profits at the close of the taxable year derived from years...
• Section 40-18-176 Nonresident shareholder composite returns
  (a) The Department of Revenue shall permit an Alabama S corporation to file composite returns and to make composite payments on behalf of some or...
• Article 7 Tax Credits for Projects of New Businesses and Business Expansions.
• Section 40-18-190 Definitions
  REPEALED IN THE 2015 REGULAR SESSION BY ACT 2015-27 EFFECTIVE JULY 2, 2015.
• Section 40-18-191 Filing with department written statement of intent to claim credit
  REPEALED IN THE 2015 REGULAR SESSION BY ACT 2015-27 EFFECTIVE JULY 2, 2015.
• Section 40-18-192 Effect of compliance with requirements; agreements specifying method by which income generated and allocation of credit
  REPEALED IN THE 2015 REGULAR SESSION BY ACT 2015-27 EFFECTIVE JULY 2, 2015.
• Section 40-18-193 Qualifications for capital credits
  REPEALED IN THE 2015 REGULAR SESSION BY ACT 2015-27 EFFECTIVE JULY 2, 2015.
• Section 40-18-193.1 Applicability to gaming facilities
  REPEALED IN THE 2015 REGULAR SESSION BY ACT 2015-27 EFFECTIVE JULY 2, 2015.
• Section 40-18-194 Entities allowed capital credit
  REPEALED IN THE 2015 REGULAR SESSION BY ACT 2015-27 EFFECTIVE JULY 2, 2015.
• Section 40-18-195 Capital credit not to exceed capital costs of project
  REPEALED IN THE 2015 REGULAR SESSION BY ACT 2015-27 EFFECTIVE JULY 2, 2015.
• Section 40-18-195.1 Capital credits and abatements under 2007 North American Classification System Industry Group 2121
  REPEALED IN THE 2015 REGULAR SESSION BY ACT 2015-27 EFFECTIVE JULY 2, 2015.
• Section 40-18-196 Department to report annually
  REPEALED IN THE 2015 REGULAR SESSION BY ACT 2015-27 EFFECTIVE JULY 2, 2015.
• Section 40-18-197 Department to adopt regulations and to audit companies
  REPEALED IN THE 2015 REGULAR SESSION BY ACT 2015-27 EFFECTIVE JULY 2, 2015.
• Section 40-18-198 Officer to file affidavit with department
  REPEALED IN THE 2015 REGULAR SESSION BY ACT 2015-27 EFFECTIVE JULY 2, 2015.
• Section 40-18-199 State Industrial Development Authority not to grant credits except for certain entities
  REPEALED IN THE 2015 REGULAR SESSION BY ACT 2015-27 EFFECTIVE JULY 2, 2015.
• Section 40-18-200 Entities approved by State Industrial Development Authority prior to January 16, 1995, may elect to receive credit under article
  REPEALED IN THE 2015 REGULAR SESSION BY ACT 2015-27 EFFECTIVE JULY 2, 2015.
• Section 40-18-201 Companies to maintain records; regulations concerning determination of income
  REPEALED IN THE 2015 REGULAR SESSION BY ACT 2015-27 EFFECTIVE JULY 2, 2015.
• Section 40-18-202 Availability of capital credits for new projects after December 31, 1998
  REPEALED IN THE 2015 REGULAR SESSION BY ACT 2015-27 EFFECTIVE JULY 2, 2015.
• Section 40-18-202.1 Availability of capital credits after December 31, 2018
  REPEALED IN THE 2015 REGULAR SESSION BY ACT 2015-27 EFFECTIVE JULY 2, 2015.
• Section 40-18-203 Provisions to govern administration of article
  REPEALED IN THE 2015 REGULAR SESSION BY ACT 2015-27 EFFECTIVE JULY 2, 2015.
• Article 7A Tariff Credit Act of 2011.
• Section 40-18-205 Short title
  REPEALED IN THE 2015 REGULAR SESSION BY ACT 2015-27 EFFECTIVE JULY 2, 2015.
• Section 40-18-206 Definitions
  REPEALED IN THE 2015 REGULAR SESSION BY ACT 2015-27 EFFECTIVE JULY 2, 2015.
• Section 40-18-207 Statement of intent to file for tariff card
  REPEALED IN THE 2015 REGULAR SESSION BY ACT 2015-27 EFFECTIVE JULY 2, 2015.
• Section 40-18-208 Recommendation and approval; Notice of Tariff Credit
  REPEALED IN THE 2015 REGULAR SESSION BY ACT 2015-27 EFFECTIVE JULY 2, 2015.
• Section 40-18-209 Availability of tariff credit on pass-through basis
  REPEALED IN THE 2015 REGULAR SESSION BY ACT 2015-27 EFFECTIVE JULY 2, 2015.
• Section 40-18-210 Relation to Article 7 of this chapter
  REPEALED IN THE 2015 REGULAR SESSION BY ACT 2015-27 EFFECTIVE JULY 2, 2015.
• Section 40-18-211 Filing requirements
  REPEALED IN THE 2015 REGULAR SESSION BY ACT 2015-27 EFFECTIVE JULY 2, 2015.
• Section 40-18-212 Annual report
  REPEALED IN THE 2015 REGULAR SESSION BY ACT 2015-27 EFFECTIVE JULY 2, 2015.
• Section 40-18-213 Rules and regulations; fees; audit
  REPEALED IN THE 2015 REGULAR SESSION BY ACT 2015-27 EFFECTIVE JULY 2, 2015.
• Section 40-18-214 Availability of tariff credits; tariff costs treated as income; minimum employment level
  REPEALED IN THE 2015 REGULAR SESSION BY ACT 2015-27 EFFECTIVE JULY 2, 2015.
• Section 40-18-215 Implementation and administration of article
  REPEALED IN THE 2015 REGULAR SESSION BY ACT 2015-27 EFFECTIVE JULY 2, 2015.
• Article 8 Coal Production Tax Credit.
• Section 40-18-220 Credit for corporations producing coal mined in Alabama
  For the tax years beginning on and after January 1, 1995, every corporation, whether a "subchapter S" corporation, as defined by the 1995 Internal Revenue...
• Section 40-18-221 Department to promulgate and issue rules and regulations
  The Department of Revenue shall promulgate and issue rules and regulations to implement and administer this article.
• Article 9 Capital Credits for Qualified Products.
• Section 40-18-240 Definitions
  REPEALED IN THE 2015 REGULAR SESSION BY ACT 2015-27 EFFECTIVE JULY 2, 2015.
• Section 40-18-241 Written statement of intent to claim credit
  REPEALED IN THE 2015 REGULAR SESSION BY ACT 2015-27 EFFECTIVE JULY 2, 2015.
• Section 40-18-242 Written agreements with department
  REPEALED IN THE 2015 REGULAR SESSION BY ACT 2015-27 EFFECTIVE JULY 2, 2015.
• Section 40-18-243 Availability of credit on pass-through basis
  REPEALED IN THE 2015 REGULAR SESSION BY ACT 2015-27 EFFECTIVE JULY 2, 2015.
• Section 40-18-244 Credits not to exceed costs
  REPEALED IN THE 2015 REGULAR SESSION BY ACT 2015-27 EFFECTIVE JULY 2, 2015.
• Section 40-18-245 Report to Legislature
  REPEALED IN THE 2015 REGULAR SESSION BY ACT 2015-27 EFFECTIVE JULY 2, 2015.
• Section 40-18-246 Regulations; periodic audits
  REPEALED IN THE 2015 REGULAR SESSION BY ACT 2015-27 EFFECTIVE JULY 2, 2015.
• Section 40-18-247 Affidavit of compliance
  REPEALED IN THE 2015 REGULAR SESSION BY ACT 2015-27 EFFECTIVE JULY 2, 2015.
• Section 40-18-248 Maintenance of records; promulgation of regulations
  REPEALED IN THE 2015 REGULAR SESSION BY ACT 2015-27 EFFECTIVE JULY 2, 2015.
• Section 40-18-249 Availability of credit after December 31, 2005
  REPEALED IN THE 2015 REGULAR SESSION BY ACT 2015-27 EFFECTIVE JULY 2, 2015.
• Section 40-18-250 Administration of article
  REPEALED IN THE 2015 REGULAR SESSION BY ACT 2015-27 EFFECTIVE JULY 2, 2015.
• Article 10 Reemployment Act of 2010.
• Section 40-18-270 Short title
  This article shall be known as the Reemployment Act of 2010.
• Section 40-18-271 Deduction for businesses that hire certain unemployed persons
  (a) An Alabama income tax deduction is established for employers that create new jobs for unemployed persons. The deduction shall equal 50 percent of the...
• Section 40-18-272 Adoption of rules
  The Department of Revenue shall have the authority to adopt such rules as necessary to carry out this article.
• Article 11 Full Employment Act of 2011.
• Section 40-18-290 Short title
  This article may be cited as the Full Employment Act of 2011.
• Section 40-18-291 Definitions
  For purposes of this article, a small business is defined as a business that employs 50 or fewer employees on the effective date of this
• Section 40-18-292 Legislative findings
  The Legislature finds and determines, in accordance with its goal, shared by Governor Robert Bentley, of achieving statistical full employment for Alabama's citizens, that the...
• Section 40-18-293 Alabama income and financial institution excise tax credit
  (a) An Alabama income and financial institution excise tax credit is hereby established for small businesses that create new jobs paying more than ten dollars...
• Article 12 Catastrophe Savings Accout.
• Section 40-18-310 Definitions
  As used in this article, the following terms shall have the following meanings: (1) CATASTROPHE SAVINGS ACCOUNT. A regular savings account or money market account...
• Section 40-18-311 Income tax deduction; contributions to catastrophe savings account
  (a) An individual taxpayer is allowed a deduction against income earned for state income tax purposes imposed pursuant to Section 40-18-5, for amounts contributed to...
• Section 40-18-312 Distributions from catastrophe savings account; additional tax
  (a) A distribution from a catastrophe savings account must be included in the income of the taxpayer unless the amount of the distribution is used...
• Section 40-18-313 Promulgation of rules
  The Department of Revenue may promulgate rules necessary to implement and administer this article.
• Article 13 "Heroes for Hire" Tax Credit Act of 2012.
• Section 40-18-320 Short title
  This article shall be known and may be cited as the Veterans Employment Act.
• Section 40-18-320.1 Definitions
  As used in this article, the following terms have the following meanings: (1) COMBAT VETERAN. A member of the Armed Forces of the United States...
• Section 40-18-321 Availability of tax credit
  In addition to the tax credit allowed for in the Full Employment Act of 2011 or the Alabama Small Business and Agribusiness Jobs Act, an...
• Section 40-18-322 Eligibility for tax credit
  For all tax years beginning on or after January 1, 2018, a qualified employer subject to the requirements of this article and Sections 40-18-290 through...
• Section 40-18-323 Expenses associated with a start-up business
  (a) In addition to the definition in Section 40-18-321, EXPENSE ASSOCIATED WITH A START-UP BUSINESS is defined as any of the following: (1) Expenses associated...
• Section 40-18-324 Duties and procedures
  (a) The Department of Labor, in coordination with the Department of Revenue, the Department of Economic and Community Affairs, and the Department of Veterans' Affairs...
• Article 14 Irrigation Equipment Tax Credit.
• Section 40-18-340 Definitions
  As used in this article, the following terms shall have the following meanings: (1) AGRICULTURAL TRADE OR BUSINESS. Any trade or business described in the...
• Section 40-18-341 Expense of qualified irrigation equipment
  Notwithstanding any other provision of law to the contrary, for all tax years beginning after December 31, 2011, any agricultural trade or business may elect...
• Section 40-18-342 Tax credit for equipment and conversion costs
  (a)(1) Subject to subdivision (2), for all tax years beginning after December 31, 2011, until tax year ending December 31, 2017, there shall be allowed...
• Section 40-18-343 Applicability of environmental and water laws and regulations
  Nothing in this article changes the applicability of existing environmental and water laws and regulations in the State of Alabama including the Alabama Water Use...
• Section 40-18-344 Rules and regulations
  The Department of Revenue shall promulgate rules and regulations for the implementation of the credit authorized in this article and shall coordinate with the Alabama...
• Article 15 Private Intrastate Adoption or Adoption of a Qualified Foster Child.
• Section 40-18-360 Definitions
  As used in this article, the following terms shall have the following meanings: (1) COMMISSIONER. The Commissioner of Revenue of the State of Alabama. (2)...
• Section 40-18-361 Tax credit for certain adoptions
  A taxpayer shall be allowed a one time, refundable credit against the tax imposed by Section 40-18-2, for a private adoption or the adoption of...
• Section 40-18-362 Postsecondary education assistance
  Repealed by Act 2015-121 effective October 15, 2015.
• Section 40-18-363 Rulemaking authority
  The commissioner shall be authorized to promulgate any rules necessary to implement and administer this article.
• Article 16 Alabama Jobs Act.
• Section 40-18-370 Short title; legislative findings; definitions
  (a) This article shall be known and may be cited as the Alabama Jobs Act. (b) The Legislature makes the following findings: (1) The economic...
• Section 40-18-370.1 Legislative findings as to enhancement of Alabama Jobs Act
  The Legislature finds as follows: (a) While Alabama's incentive programs have succeeded in growing industry in the more populated parts of the state, Alabama's rural...
• Section 40-18-371 Requirements for receipt of incentives
  For a company to receive one or both of the jobs act incentives provided in this article, all of the following shall occur: (1) There...
• Section 40-18-372 Qualifying projects - Activities and standards
  A qualifying project must be found by the Secretary of Commerce to conduct an activity specified in subdivision (1) and to meet the minimum standard...
• Section 40-18-373 Approved companies
  In order for a company to be an approved company, all of the following shall occur: (1) For any company that proposes a qualifying project,...
• Section 40-18-374 Claiming of incentives; project agreement; amounts and durations of incentives
  (a) An incentivized company may claim either or both of the jobs act incentives, to the extent provided in the project agreement. (b) In order...
• Section 40-18-375 Jobs credit against utility taxes; realization of benefits; regulations
  (a) If provided for in the project agreement and in accordance with the terms therein, the incentivized company is allowed a jobs credit against utility...
• Section 40-18-376 Investment credit; realization methods; regulations
  (a) If provided for in the project agreement, the incentivized company is allowed an investment credit in an annual amount equal to 1.5 percent of...
• Section 40-18-376.1 Projects in targeted or jumpstart counties
  (a) As used in this section, the following terms shall have the following meaning: (1) JUMP START COUNTY. Any Alabama county which meets all the...
• Section 40-18-376.2 Additional jobs credit for employment of veterans
  (a) The provisions in this section shall apply to the following: (1) Any incentivized company that employed, in the prior year, at least 12 percent...
• Section 40-18-376.3 Qualifying projects by technology companies
  (a)(1) This section shall be applicable to a technology company so long as there is a project agreement which provides that Alabama is or will...
• Section 40-18-377 Project agreements forwarded to Department of Revenue; incentives not deemed securities
  (a) After its execution, the Department of Commerce shall forward to the Department of Revenue a copy of any project agreement that allows an incentivized...
• Section 40-18-378 Verification of employment numbers; audits; return of unearned credit amounts; liability of incentivized companies
  (a) The Department of Labor shall periodically verify the actual number of eligible employees employed at the qualifying project and the wages of the eligible...
• Section 40-18-379 Joint Legislative Advisory Committee on Economic Incentives
  (a) There is hereby created a permanent Joint Legislative Advisory Committee on Economic Incentives, hereinafter referred to as the committee. (b) The committee shall be...
• Section 40-18-380 Implementation of article
  (a) The Departments of Commerce, Labor, Insurance, Revenue, and Finance shall implement this article, exercise all powers as authorized in this article, and promulgate regulations...
• Section 40-18-381 Construction of article
  (a) Nothing in this article shall be construed to constitute a guarantee or assumption by the state of any debt of any company nor to...
• Section 40-18-382 Continuation or reinstatement of incentives
  The incentives authorized by this article shall not be available for qualifying projects for which project agreements have not been executed on or prior to...
• Section 40-18-383 Maximum balance of outstanding incentives; availability of incentives to existing projects
  (a) At no time shall the annualized balance of outstanding jobs act incentives exceed $300 million, unless the Legislature, by joint resolution or other applicable...
• Section 40-18-384 Special industrial or research enterprises; amounts and durations of incentives; fees for amendments to project agreements
  (a) Both of the following shall be considered industrial or research enterprises for purposes of Chapter 9B of this Title 40, approved activities for purposes...
• Section 40-18-385 Implementation and administration of the Alabama Incentives Modernization Act
  The departments of Economic and Community Affairs, Revenue, Commerce, and Finance shall implement Act 2019-392, exercise all powers as authorized in Act 2019-392, and adopt...
• Section 40-18-386 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2019 REGULAR SESSION, EFFECTIVE AUGUST 5, 2019. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT
  Notwithstanding the provisions of Section 40-18-376(d)(2), to the extent the investment credit is used to offset an insurance premium tax liability and a portion of...
• Article 17 Alabama Small Business and Agribusiness Jobs Act.
• Section 40-18-390 Short title
  This article shall be known and may be cited as the Alabama Small Business and Agribusiness Jobs Act.
• Section 40-18-391 Definitions
  For the purpose of this article, the following words and phrases shall have the following meanings: (1) ALABAMA SMALL BUSINESS EMPLOYER. A business organization duly...
• Section 40-18-392 (Tax credit expires January 1, 2019, per subsection (g)). Qualifications for and applicability of tax credit
  (a) An Alabama small business tax credit is hereby allowed for any Alabama small business employer that creates a new job and hires a new...
• Section 40-18-393 Rulemaking authority
  The department may adopt rules consistent with this article as necessary to implement and administer this article. Rules may be adopted to include, but not...
• Section 40-18-394 Promotion of tax credits for small businesses and independently owned business entities
  By December 31, 2016, the Department of Revenue shall create and implement a program to actively promote to small business owners, tax professionals, and other...
• Article 18 Tax Credit for Use of Port Facilities.
• Section 40-18-400 Definitions
  For the purposes of this article, the following words and phrases shall have the following meanings: (1) BASE CARGO VOLUME. The greater of the following:...
• Section 40-18-401 Applications; construction of article
  (a) The port credit provided for in Section 40-18-403 is created by this article and is allowed upon strict compliance with the provisions herein. (b)...
• Section 40-18-402 Renewal of Alabama Commission
  (a) There is hereby created the Renewal of Alabama Commission. (b) The commission shall be comprised of all of the following persons: (1) The Director...
• Section 40-18-403 Port credits
  (a) If approved by the commission, a port credit is allowed, in an amount equal to fifty dollars ($50) per TEU, three dollars ($3) per...
• Article 19 Growing Alabama Credits.
• Section 40-18-410 (Per Section 40-18-416, this section is repealed following the close of fiscal year 2020) Definitions
  For the purposes of this article, the following words and phrases shall have the following meanings: (1) ECONOMIC DEVELOPMENT ORGANIZATION. A local economic development organization...
• Section 40-18-411 (Per Section 40-18-416, this section is repealed following the close of fiscal year 2020) Applications
  (a) (1) A local economic development organization which owns a site may apply to the Department of Commerce for funding to solve an inadequacy involving...
• Section 40-18-412 (Per Section 40-18-416, this section is repealed following the close of fiscal year 2020) Approval of applications; agreements
  (a) Following a review, if the Department of Commerce should approve the application provided in Section 40-18-411(a), it shall forward the application to the Renewal...
• Section 40-18-413 (Per Section 40-18-416, this section is repealed following the close of fiscal year 2020) Scope and use of Growing Alabama Credits
  (a) A taxpayer is allowed a Growing Alabama Credit to be applied against the tax levied by this chapter. In no event shall the Growing...
• Section 40-18-414 (Per Section 40-18-416, this section is repealed following the close of fiscal year 2020) Site preparation or public infrastructure work; reports
  (a) Upon receipt of funding provided by the tax credit process in Section 40-18-413, the economic development organization shall proceed with the work that was...
• Section 40-18-415 (Per Section 40-18-416, this section is repealed following the close of fiscal year 2020) Forms; construction of article; rulemaking authority
  (a) All filings and applications made with any department of the state government shall be made using forms promulgated by such department. Any such filing...
• Section 40-18-416 (Per Section 40-18-416, this section is repealed following the close of fiscal year 2020) Repeal of article
  This article shall be repealed following the close of fiscal year 2020, but the repeal shall not cause a reduction or suspension of any credits...
• Article 20 Apprenticeship Tax Credit Act of 2016.
• Section 40-18-420 (Credit expires after 2021 tax year unless extended.) Short title
  This article shall be known and may be cited as the Apprenticeship Tax Credit Act of 2016.
• Section 40-18-421 (Credit expires after 2021 tax year unless extended.) Definitions
  For the purposes of this article, the following terms shall have the following meanings: (1) APPRENTICE. A worker at least 16 years of age, except...
• Section 40-18-422 (Credit expires after 2025 tax year unless extended.) Tax credit for eligible employers of apprentices
  (a) For tax years beginning on or after January 1, 2017, through the tax year beginning January 1, 2019, an Alabama income tax credit is...
• Section 40-18-423 (Credit expires after 2025 tax year unless extended.) Rulemaking authority; annual report
  (a) The Alabama Office of Apprenticeship, under the direction of the Workforce Development Division of the Department of Commerce, with the consultation of the Board...
• Section 40-18-424 (Credit expires after 2025 tax year unless extended.) Duration
  The tax credits allowed under this article shall be effective January 1, 2017, for the 2017 taxable year and shall continue through the 2025 tax...
• Section 40-18-425
  404 - File or directory not found. Server Error 404 - File or directory not found. The resource you are looking for might have...
• Article 21 Alabama Taxpayer Protection and Assistance Act.
• Section 40-18-440 (Effective for tax returns due on or after January 1, 2018) Short title
  This article shall be known and may be cited as the "Alabama Taxpayer Protection and Assistance Act."
• Section 40-18-441 (Effective for tax returns due on or after January 1, 2018) Purpose
  The Alabama Taxpayer Protection and Assistance Act is enacted to protect consumers by establishing a mechanism to ensure that qualified individuals provide tax preparation services...
• Section 40-18-442 (Effective for tax returns due on or after January 1, 2018) Definitions
  When used in this article, the following terms shall have the following meanings: (1) DEPARTMENT. The Alabama Department of Revenue. (2) INCOME TAX RETURN PREPARER....
• Section 40-18-443 (Effective for tax returns due on or after January 1, 2018) Requirements of taxpayers
  No person may provide tax preparation services for Alabama income tax returns, unless an IRS issued Preparer Tax Identification Number is provided by such preparer...
• Section 40-18-444 (Effective for tax returns due on or after January 1, 2018) Duties of the department
  (a) For taxable years beginning on or after January 1, 2018, the department, by rule, shall require any income tax return preparer, as defined in...
• Section 40-18-445 (Effective for tax returns due on or after January 1, 2018) Enforcement
  (a) The department may investigate the actions of any income tax return preparer filing Alabama income tax returns and may bar or suspend an income...
• Section 40-18-446 (Effective for tax returns due on or after January 1, 2018) Rulemaking authority
  The department shall adopt rules to assist with the implementation and enforcement of this article.

Last modified: May 3, 2021