Assessments Deductible as Business Expenses.

1. Law
2. Code of Alabama
3. Industrial Relations and Labor.
4. Workers' Compensation.
5. Alabama Workmen's Compensation Self-Insurers Guaranty Association.
6. Assessments Deductible as Business Expenses.

Section 25-5-257

Assessments deductible as business expenses.

A member may deduct as a business expense for state income tax purposes any assessment levied under Section 25-5-254 in the year such assessments are paid.

(Acts 1989, No. 89-533, p. 1092, §8.)

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