Ala. Code § 40-18-81: Optional Short Form Tax.
Where this section sits in the code
- 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.
Any individual may elect to file a “short form” return provided by the Department of Revenue and pay any tax due; provided, that the individual does not have income from sources other than wages except for interest and dividend income of not more than $1,500. Items allowed on the short forms shall be determined by regulation under the provisions of the Alabama Administrative Procedure Act.
Collected 2026-09-03T14:01:52Z. Source file · JSON