Code of Alabama
Division 1 - General Provisions.
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 than 31 consecutive days constitutes wages, all the remuneration paid by such employer to such employee for such period shall be deemed to be wages; but if the remuneration paid by an employer to an employee for services performed during more than one half of any such payroll period does not constitute wages, then none of the remuneration paid by such employer to such employee for such period shall be deemed to be wages.

Structure Code of Alabama

Code of Alabama

Title 40 - Revenue and Taxation.

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.

Section 40-18-71 - Withholding Tax.

Section 40-18-72 - Included and Excluded Wages.

Section 40-18-73 - Withholding Certificates.

Section 40-18-73.1 - Provisional Employers.

Section 40-18-74 - Payment of Amounts Withheld.

Section 40-18-75 - Statement to Be Furnished Employee.

Section 40-18-76 - Liability for Tax Withheld.

Section 40-18-77 - Refund to Employer.

Section 40-18-78 - Credit for Tax Withheld.

Section 40-18-79 - Overpayment of Tax.

Section 40-18-80 - (Effective for Tax Years Beginning After December 31, 2009) Payment of Estimated Tax by Individuals.

Section 40-18-80.1 - (Effective for Tax Years Beginning After December 31, 2009) Payment of Estimated Tax by Corporations.

Section 40-18-81 - Optional Short Form Tax.

Section 40-18-82 - (Repealed Effective for Tax Years Beginning After December 31, 2009) Estimated Tax.

Section 40-18-83 - (Repealed Effective for Tax Years Beginning After December 31, 2009) Payment of Estimated Tax.

Section 40-18-83.1 - (Repealed Effective for Tax Years Beginning After December 31, 2009) Declaration and Payment of Estimated Tax by Corporations.

Section 40-18-84 - Adjusted Gross Income.

Section 40-18-85 - (Repealed Effective for Tax Years Beginning After December 31, 2009) Estates and Fiduciaries.

Section 40-18-86 - Sale or Transfer of Real Property and Associated Tangible Property by Nonresidents.