GroundRules
Ala. Code § 25-5-257: Assessments Deductible as Business Expenses.
Where this section sits in the code
- Title 25 Industrial Relations and Labor.
- Chapter 5 Workers’ Compensation.
- Article 9 Alabama Workmen’s Compensation Self-Insurers Guaranty Association.
A member may deduct as a business expense for state income tax purposes any assessment levied under Section 25-5-254 in the year such assessments are paid.
Collected 2026-09-03T14:01:51Z. Source file · JSON