GroundRules
Ala. Code § 40-18-15.1: Net Income Taxable Income Defined - Generally.
Where this section sits in the code
- Title 40 Revenue and Taxation.
- Chapter 18 Income Taxes.
- Article 1 General Provisions.
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 to individuals by this chapter.
Collected 2026-09-03T14:01:52Z. Source file · JSON