Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-18-167 — Applicability of Chapter

Except to the extent inconsistent with this article, the rules of Article 1 of this chapter shall apply to an Alabama S corporation and its shareholders.

Last amended: Code 1975, §40-14-97; Acts 1984, 1st Ex. Sess., No. 84-756, p. 121, §8; Acts 1997, No. 97-625, p. 1048, §3.

Source: official text