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Alabama · Through Act 2026-611

Ala. Code § 40-18-291: Definitions.

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Where this section sits in the code
  1. Title 40 Revenue and Taxation.
  2. Chapter 18 Income Taxes.
  3. Article 11 Full Employment Act of 2011. [Repealed by Act 2023–546, § 6, Effective December 31, 2028 Unless Extended by Act of Legislature]

For purposes of this article, a small business is defined as a business that employs 50 or fewer employees on the effective date of this act.

Collected 2026-10-10T05:41:14Z. Source file · JSON

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