{"data":{"id":"us-al/ala.-code-41-9-664","jurisdiction":"us-al","citation":"Ala. Code § 41-9-664","heading":"Gifts to Commission Deemed Gifts to State; Taxation Thereof.","body":"Every gift to the Foreign Trade and Relations Commission, whether or not the use thereof is prescribed by the donor, shall be deemed a gift to the State of Alabama.\nThe donor in computing his or her net income for state income tax purposes for the year in which he or she makes his or her gift may deduct the amount of the gift from his or her gross income as authorized in Section 40-18-15.","path":["Title 41 State Government.","Chapter 9 Boards and Commissions.","Article 24 Foreign Trade and Relations Commission."],"source_url":"https://alison.legislature.state.al.us/code-of-alabama?section=41-9-664","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:51Z","sha256":"dced0444053800d326adcd080a9e38e7961283c4fa7ba02a098a79813f51e318","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-41-9-663","next":"us-al/ala.-code-41-9-680"},"notice":"GroundRules: Original legal text. Not legal advice."}