{"data":{"id":"us-al/ala.-code-40-18-167","jurisdiction":"us-al","citation":"Ala. Code § 40-18-167","heading":"Applicability of Chapter.","body":"Except to the extent inconsistent with this article, the rules of Article 1 of this chapter shall apply to an Alabama S corporation and its shareholders.","path":["Title 40 Revenue and Taxation.","Chapter 18 Income Taxes.","Article 6 Alabama S Corporations."],"source_url":"https://alison.legislature.state.al.us/code-of-alabama?section=40-18-167","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:52Z","sha256":"2759f0523d47b62dfb2fd953fe4ccf132ae7a2f3a36e5004056db0a69ddacbdf","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-40-18-166","next":"us-al/ala.-code-40-18-168"},"notice":"GroundRules: Original legal text. Not legal advice."}