Alabama Statutues

Code Section
40-18-1, et seq.

Who is Required to File
Resident natural persons, fiduciaries, estates and trusts, and nonresidents receiving income from property owned or business transacted in the state

Rate
First $500, 2%; Next $2,500, 4%; Over $3,000, 5% (for a single person)

Federal Income Tax Deduction
Yes

Federal Income used as Basis
Yes


Inside Alabama Statutues