{"data":{"id":"us-al/ala.-code-40-18-80.1","jurisdiction":"us-al","citation":"Ala. Code § 40-18-80.1","heading":"Payment of Estimated Tax by Corporations.","body":"(a) Corporations. Corporations shall pay estimated income tax in accordance with 26 U.S.C. § 6655 except:\nThe provisions of 26 U.S.C. § 6655(g)(1)(A)(ii) through (iv) shall not apply.\n(b) For the purposes of this section:\n(1) Section 40-18-2 shall be substituted when 26 U.S.C. § 6655 refers to Chapter 1;\n(2) The terms alternative minimum taxable income and modified alternative minimum taxable income referred to in 26 U.S.C. § 6655(e)(2)(B)(i) shall be ignored for Alabama purposes;\n(3) Section 40-18-31 shall be substituted when 26 U.S.C. § 6655 refers to Section 11;\n(4) The terms 1201(a) and subchapter L of Chapter 1 referred to in 26 U.S.C. § 6655(g)(1)(A)(i) shall be ignored for Alabama purposes;\n(5) Sections 40-18-35(e), 40-18-136, 40-18-194, 40-18-220, 40-18-243, and 41-23-24 shall be substituted when 26 U.S.C. § 6655(g)(1)(B) refers to part IV of subchapter A of Chapter 1;\n(6) Alabama Affiliated Group shall be substituted when 26 U.S.C. § 6655 refers to Controlled Group;\n(7) The term carrybacks referred to in 26 U.S.C. § 6655(g)(2)(B)(iii) shall be ignored for Alabama purposes;\n(8) Commissioner shall be substituted when 26 U.S.C. § 6655 refers to Secretary.","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=40-18-80.1","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:52Z","sha256":"70d25535e7ec12f08fa1a550e142eaea8eb4fbdab22edb5064e8209f8814cb05","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-40-18-80","next":"us-al/ala.-code-40-18-81"},"notice":"GroundRules: Original legal text. Not legal advice."}