{"data":{"id":"us-al/ala.-code-40-18-15.1","jurisdiction":"us-al","citation":"Ala. Code § 40-18-15.1","heading":"Net Income Taxable Income Defined - Generally.","body":"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.","path":["Title 40 Revenue and Taxation.","Chapter 18 Income Taxes.","Article 1 General Provisions."],"source_url":"https://alison.legislature.state.al.us/code-of-alabama?section=40-18-15.1","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:52Z","sha256":"e6c95ea34fb6ecb47d5fc23106a03ec6f89ec455fab5801f48dfc2bc94f749eb","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-40-18-15","next":"us-al/ala.-code-40-18-15.2"},"notice":"GroundRules: Original legal text. Not legal advice."}