{"data":{"id":"us-al/ala.-code-40-18-81","jurisdiction":"us-al","citation":"Ala. Code § 40-18-81","heading":"Optional Short Form Tax.","body":"Any individual may elect to file a “short form” return provided by the Department of Revenue and pay any tax due; provided, that the individual does not have income from sources other than wages except for interest and dividend income of not more than $1,500. Items allowed on the short forms shall be determined by regulation under the provisions of the Alabama Administrative Procedure Act.","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=40-18-81","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:52Z","sha256":"ea79d9ca1d6b21d59f8591423b74444e7d103c10d96f07320eb0d8bf84dd5b94","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-40-18-80.1","next":"us-al/ala.-code-40-18-82"},"notice":"GroundRules: Original legal text. Not legal advice."}