Code of Alabama
Chapter 18 - Income Taxes.
Article 12 - Catastrophe Savings Accout.

Section 40-18-310 - Definitions. - As used in this article, the following terms shall have...

Section 40-18-311 - Income Tax Deduction; Contributions to Catastrophe Savings Account. - (a) An individual taxpayer is allowed a deduction against income...

Section 40-18-312 - Distributions From Catastrophe Savings Account; Additional Tax. - (a) A distribution from a catastrophe savings account must be...

Section 40-18-313 - Promulgation of Rules. - The Department of Revenue may promulgate rules necessary to implement...