Code of Alabama — Title 40 (Revenue and Taxation)
Ala. Code § 40-18-291 — Definitions
REPEALED BY ACT 2023-546, EFFECTIVE DECEMBER 1, 2028 UNLESS EXTENDED BY AN ACT OF THE LEGISLATURE.
For purposes of this article, a small business is defined as a business that employs 50 or fewer employees on the effective date of this act.
Source: official text