{"data":{"id":"us-al/ala.-code-40-18-80","jurisdiction":"us-al","citation":"Ala. Code § 40-18-80","heading":"Payment of Estimated Tax by Individuals.","body":"(a) Individuals. Individuals shall pay estimated income tax in accordance with 26 U.S.C. § 6654 except:\n(1) The provisions of 26 U.S.C. § 6654(d)(2)(C)(iii) and 26 U.S.C. § 6654(f)(2) shall not apply;\n(2) Five hundred dollars ($500) shall be substituted for the amount provided for in 26 U.S.C. § 6654(e)(1).\n(b) For the purposes of this section:\n(1) Section 40-18-2 shall be substituted when 26 U.S.C. § 6654 refers to Chapter 1 and Chapter 2;\n(2) Section 40-18-71 shall be substituted when 26 U.S.C. § 6654 refers to Section 31;\n(3) Sections 40-18-21(a), 40-18-132, 40-18-136, 40-18-194, 40-18-220, 40-18-243, and 41-23-24 shall be substituted when 26 U.S.C. § 6654 refers to part IV of subchapter A of Chapter 1;\n(4) Commissioner shall be substituted when 26 U.S.C. § 6654 refers to Secretary;\n(5) The terms alternative minimum taxable income and adjusted self-employment income referred to in 26 U.S.C. § 6654(d)(2)(C)(i) shall be ignored for Alabama purposes.","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=40-18-80","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:52Z","sha256":"449d43223f387e72bfd30e4bf1eb2c5c498148cc49979e3292b85310f72dbca2","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-40-18-79","next":"us-al/ala.-code-40-18-80.1"},"notice":"GroundRules: Original legal text. Not legal advice."}