Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-18-31.1 — Election for Foreign Corporations to Classify Dividend Income from Certain Subsidiaries as Business or Nonbusiness Income

Repealed by Act 99-664, effective Dec. 31, 2000.

Last amended: Acts 1995, No. 95-591, p. 1251, §1.

Source: official text