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Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-18-22

Taxpayers Engaged in Multistate Business - Allocation and Apportionment of Deductions and Exemptions

Official textalison.legislature.state.al.us

Taxpayers, including corporations, as well as subchapter K entities and Alabama S corporations, engaged in multistate business in such a manner as to subject their income to allocation and apportionment provided by the Multistate Tax Compact shall allocate and apportion their income, gains, losses, deductions, credits, and exemptions in the manner provided by Chapter 27. This section shall not apply to individuals.

Last amended: Acts 1967, No. 396, p. 999, §1; Acts 1997, No. 97-625, p. 1048, §3; Act 2006-114, p. 173, §2.

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In this chapter (40 sections)
  1. 40-18-14.3 · Gross Income - Discount and Interest
  2. 40-18-15 · Deductions for Individuals Generally. (Amended by Act…
  3. 40-18-15.1 · Net Income Taxable Income Defined - Generally
  4. 40-18-15.2 · Net Operating Loss
  5. 40-18-15.3 · Deductions for Health Insurance Premiums
  6. 40-18-15.4 · Deductions for Certain Retrofitting or Upgrades to Homes -…
  7. 40-18-15.5 · Deductions for Certain Retrofitting or Upgrades to Homes -…
  8. 40-18-15.6 · Deductions for Contributions Made to Health Savings…
  9. 40-18-15.7 · Optional Increased Standard Deduction for Qualified Persons
  10. 40-18-15.8 · Deductions for Contributions to Qualifying Alabama…
  11. 40-18-16 · Depreciation
  12. 40-18-17 · Items Not Deductible
  13. 40-18-18 · Amortization of War or Emergency Facilities
  14. 40-18-19 · Exemptions - Generally. (Amended by Act 2026-603)
  15. 40-18-19.1 · Exemptions for Severance, Unemployment Compensation, Etc
  16. 40-18-19.2 · Exemption of Certain Death Benefit Payments for Peace…
  17. 40-18-19.3 · State Income Tax Credit for the Use of Personal Motor…
  18. 40-18-20 · Exemptions - Military Retirement Benefits
  19. 40-18-21 · Credits for Taxes Paid on Income from Sources Outside the…
  20. 40-18-21.1 · Annual Report of Credits Claimed for Taxes Paid to Foreign…
  21. 40-18-22 · Taxpayers Engaged in Multistate Business - Allocation and…
  22. 40-18-23 · Taxpayers Engaged in Multistate Business - Option of Certain…
  23. 40-18-24 · Taxation of Subchapter K Entity
  24. 40-18-24.1 · Composite Return and Payment by Nonresident Owner of…
  25. 40-18-24.2 · Taxation of Pass-Through Entities
  26. 40-18-24.3 · Taxation on Distributive Share of Interest, Dividends,…
  27. 40-18-24.4 · Alabama Electing Pass-Through Entity Tax Act
  28. 40-18-24.5 · Refundable Credit for Certain Owners, Members, Partners,…
  29. 40-18-25 · Estates and Trusts
  30. 40-18-25.1 · Estates and Trusts - Exemptions
  31. 40-18-25.2 · Estates and Trusts - Deductions from Gross Income of Net…
  32. 40-18-26 · Information from Source of Income
  33. 40-18-27 · Individual Taxpayer’s Returns; Liability of Innocent Spouse
  34. 40-18-28 · Returns of Subchapter K Entities and Single Member Limited…
  35. 40-18-29 · Fiduciary Returns
  36. 40-18-30 · Return When Accounting Period Changes
  37. 40-18-31 · Corporate Income Tax - Generally
  38. 40-18-31.1 · Election for Foreign Corporations to Classify Dividend…
  39. 40-18-31.2 · Factor Presence Nexus Standard for Business Activity
  40. 40-18-32 · Corporate Income Tax - Exemptions
Full table of contents →