{"data":{"id":"us-al/ala.-code-40-18-85","jurisdiction":"us-al","citation":"Ala. Code § 40-18-85","heading":"Estates and Fiduciaries.","body":"Repealed by Act 2010-568, effective with tax years beginning December 31, 2009.","path":["Title 40 Revenue and Taxation.","Chapter 18 Income Taxes.","Article 2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=40-18-85","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:52Z","sha256":"b918345de7a2117cc9f03035c6e0b33bb638f56af5cfe4d4e3618746eb210276","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-40-18-84","next":"us-al/ala.-code-40-18-86"},"notice":"GroundRules: Original legal text. Not legal advice."}