{"data":{"id":"us-al/ala.-code-40-18-31.1","jurisdiction":"us-al","citation":"Ala. Code § 40-18-31.1","heading":"Election for Foreign Corporations to Classify Dividend Income from Certain Subsidiaries as Business or Nonbusiness Income.","body":"Repealed by Act 99-664, effective Dec. 31, 2000.","path":["Title 40 Revenue and Taxation.","Chapter 18 Income Taxes.","Article 1 General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=40-18-31.1","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:51Z","sha256":"edc576b6361fca9b1f37e43d407eb12a3ee8be0cd9f285705251be8ea8296637","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-40-18-31","next":"us-al/ala.-code-40-18-31.2"},"notice":"GroundRules: Original legal text. Not legal advice."}