{"data":{"id":"us-al/ala.-code-40-18-76","jurisdiction":"us-al","citation":"Ala. Code § 40-18-76","heading":"Liability for Tax Withheld.","body":"An employer shall be liable for the payment of the tax required to be deducted and withheld under Section 40-18-71 and shall not be liable to any person for the amount of any such payment.","path":["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."],"source_url":"https://alison.legislature.state.al.us/code-of-alabama?section=40-18-76","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:52Z","sha256":"9cdd8632e2d85fff772eb74e085f15668c2ab44a641e5a7af42ceaaacd4500a7","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-40-18-75","next":"us-al/ala.-code-40-18-77"},"notice":"GroundRules: Original legal text. Not legal advice."}