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Alabama · Through Act 2026-611

Ala. Code § 40-18-72: Included and Excluded Wages.

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Where this section sits in the code
  1. Title 40 Revenue and Taxation.
  2. Chapter 18 Income Taxes.
  3. Article 2 Withholding Tax; Optional Short Form Tax; Declaration of Estimated Tax.
  4. Division 1 General Provisions.

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.

Collected 2026-09-03T14:01:52Z. Source file · JSON

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