General Provisions.

  1. Law
  2. Code of Alabama
  3. Revenue and Taxation.
  4. Income Taxes.
  5. Withholding Tax; Optional Short Form Tax; Declaration of Estimated Tax.
  6. General Provisions.

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Section
40-18-70

Definitions.

Section
40-18-71

Withholding Tax.

Section
40-18-72

Included and Excluded Wages.

Section
40-18-73

Withholding Certificates.

Section
40-18-73.1

Provisional Employers.

Section
40-18-74

Payment of Amounts Withheld.

Section
40-18-75

Statement to Be Furnished Employee.

Section
40-18-76

Liability for Tax Withheld.

Section
40-18-77

Refund to Employer.

Section
40-18-78

Credit for Tax Withheld.

Section
40-18-79

Overpayment of Tax.

Section
40-18-80

(Effective for Tax Years Beginning After December 31, 2009) Payment of Estimated Tax by Individuals.

Section
40-18-80.1

(Effective for Tax Years Beginning After December 31, 2009) Payment of Estimated Tax by Corporations.

Section
40-18-81

Optional Short Form Tax.

Section
40-18-82

(Repealed Effective for Tax Years Beginning After December 31, 2009) Estimated Tax.

Section
40-18-83

(Repealed Effective for Tax Years Beginning After December 31, 2009) Payment of Estimated Tax.

Section
40-18-83.1

(Repealed Effective for Tax Years Beginning After December 31, 2009) Declaration and Payment of Estimated Tax by Corporations.

Section
40-18-84

Adjusted Gross Income.

Section
40-18-85

(Repealed Effective for Tax Years Beginning After December 31, 2009) Estates and Fiduciaries.

Section
40-18-86

Sale or Transfer of Real Property and Associated Tangible Property by Nonresidents.