Ala. Code § 40-18-80 — (Effective for Tax Years Beginning After December 31, 2009) Payment of Estimated Tax by Individuals

(a) Individuals. Individuals shall pay estimated income tax in accordance with 26 U.S.C. § 6654 except:
(1) The provisions of 26 U.S.C. § 6654(d)(2)(C)(iii) and 26 U.S.C. § 6654(f)(2) shall not apply;
(2) Five hundred dollars ($500) shall be substituted for the amount provided for in 26 U.S.C. § 6654(e)(1).
(b) For the purposes of this section:
(1) Section 40-18-2 shall be substituted when 26 U.S.C. § 6654 refers to Chapter 1 and Chapter 2;
(2) Section 40-18-71 shall be substituted when 26 U.S.C. § 6654 refers to Section 31;
(3) Sections 40-18-21(a), 40-18-132, 40-18-136, 40-18-194, 40-18-220, 40-18-243, and 41-23-24 shall be substituted when 26 U.S.C. § 6654 refers to part IV of subchapter A of Chapter 1;
(4) Commissioner shall be substituted when 26 U.S.C. § 6654 refers to Secretary;
(5) The terms alternative minimum taxable income and adjusted self-employment income referred to in 26 U.S.C. § 6654(d)(2)(C)(i) shall be ignored for Alabama purposes.