Code of Alabama
Chapter 18 - Income Taxes.
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...

Section 40-18-71 - Withholding Tax. - (a) Every employer, as defined under the laws of the...

Section 40-18-72 - Included and Excluded Wages. - If the remuneration paid by an employer to an employee...

Section 40-18-73 - Withholding Certificates. - (a) Every employee, on or before the date of commencement...

Section 40-18-73.1 - Provisional Employers. - (a) This section shall be known and may be cited...

Section 40-18-74 - Payment of Amounts Withheld. - (a) Every employer required to deduct and withhold tax under...

Section 40-18-75 - Statement to Be Furnished Employee. - (a) Every person required to deduct and withhold from an...

Section 40-18-76 - Liability for Tax Withheld. - An employer shall be liable for the payment of the...

Section 40-18-77 - Refund to Employer. - (a) Where there has been an overpayment of tax under...

Section 40-18-78 - Credit for Tax Withheld. - The amount deducted and withheld as tax under Section 40-18-71...

Section 40-18-79 - Overpayment of Tax. - Where there has been an overpayment of any tax imposed...

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...

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...

Section 40-18-81 - Optional Short Form Tax. - Any individual may elect to file a "short form" return...

Section 40-18-82 - (Repealed Effective for Tax Years Beginning After December 31, 2009) Estimated Tax. - Repealed by Act 2010-568, effective with tax years beginning December...

Section 40-18-83 - (Repealed Effective for Tax Years Beginning After December 31, 2009) Payment of Estimated Tax. - Repealed by Act 2010-568, effective with tax years beginning December...

Section 40-18-83.1 - (Repealed Effective for Tax Years Beginning After December 31, 2009) Declaration and Payment of Estimated Tax by Corporations. - Repealed by Act 2010-568, effective with tax years beginning December...

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 - Repealed by Act 98-502, §2.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...

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...

Division 2 - Wage Winnings Withholding Tax.

Section 40-18-90 - Definitions. - As used in this division, the following terms shall have...

Section 40-18-91 - Wager Proceeds; Withholding of State Income Tax. - (a) Each person making any payment of proceeds from a...