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Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-18-81

Optional Short Form Tax

Official textalison.legislature.state.al.us

Any individual may elect to file a “short form” return provided by the Department of Revenue and pay any tax due; provided, that the individual does not have income from sources other than wages except for interest and dividend income of not more than $1,500. Items allowed on the short forms shall be determined by regulation under the provisions of the Alabama Administrative Procedure Act.

Last amended: Acts 1955, No. 289, p. 661, §12; Acts 1965, No. 748, p. 1354, §2; Acts 1982, No. 82-465, p. 759, §9; Acts 1982, 1st Ex. Sess., No. 82-667, p. 85, §9; Act 98-502, p. 1083, §1.

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In this chapter (40 sections)
  1. 40-18-56 · Furnishing Sworn Statement of Annual Return of Income to…
  2. 40-18-57 · Rules to Be Promulgated by Department of Revenue
  3. 40-18-58 · Appropriation
  4. 40-18-59 · Additional Appropriations
  5. 40-18-60 · Covid-19 Recovery Capital Credit Protection Act of 2021
  6. 40-18-61 · Restaurant Revitalization Grant Monies
  7. 40-18-62 · Amortization of Research and Experimental Expenditures Under…
  8. 40-18-70 · Definitions
  9. 40-18-71 · Withholding Tax
  10. 40-18-72 · Included and Excluded Wages
  11. 40-18-73 · Withholding Certificates
  12. 40-18-73.1 · Provisional Employers
  13. 40-18-74 · Payment of Amounts Withheld
  14. 40-18-75 · Statement to Be Furnished Employee
  15. 40-18-76 · Liability for Tax Withheld
  16. 40-18-77 · Refund to Employer
  17. 40-18-78 · Credit for Tax Withheld
  18. 40-18-79 · Overpayment of Tax
  19. 40-18-80 · (Effective for Tax Years Beginning After December 31, 2009)…
  20. 40-18-80.1 · (Effective for Tax Years Beginning After December 31,…
  21. 40-18-81 · Optional Short Form Tax
  22. 40-18-82 · (Repealed Effective for Tax Years Beginning After December…
  23. 40-18-83 · (Repealed Effective for Tax Years Beginning After December…
  24. 40-18-83.1 · (Repealed Effective for Tax Years Beginning After December…
  25. 40-18-84 · Adjusted Gross Income
  26. 40-18-85 · (Repealed Effective for Tax Years Beginning After December…
  27. 40-18-86 · Sale or Transfer of Real Property and Associated Tangible…
  28. 40-18-90 · Definitions
  29. 40-18-91 · Wager Proceeds; Withholding of State Income Tax
  30. 40-18-100 · Definitions
  31. 40-18-101 · Remedy Additional
  32. 40-18-102 · Collection of Debts by Setoff
  33. 40-18-103 · Procedure for Setoff and Notification of Taxpayer
  34. 40-18-104 · Hearing Procedure
  35. 40-18-105 · Finalization and Notice of Setoff
  36. 40-18-106 · Priority
  37. 40-18-107 · Commissioner May Provide Claimant Agency Information;…
  38. 40-18-108 · Effect of Setoff on Refund
  39. 40-18-109 · Issuance by State Treasurer of Separate Warrants
  40. 40-18-110 · Payment of Fee
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