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Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-9-37

Military Death Benefits

Official textalison.legislature.state.al.us

# (a)

This section shall be known and may be cited as the Jason Barfield Act.

# (b)

Any payment made by the United States Department of Defense as a result of the death of a member of the Armed Forces of the United States who has been killed in action in a United States Department of Defense designated combat zone and was a resident of the State of Alabama at the time of his or her death shall be exempt from Alabama income tax during the taxable year in which the individual is declared deceased by the Armed Forces. Any income earned by the spouse of a member of the Armed Forces of the United States who has been killed in action in a United States Department of Defense designated combat zone shall be exempt from Alabama income tax during the taxable year in which the individual is declared deceased by the Armed Forces.

# (c)

In any case where income tax has been paid upon any income exempt pursuant to subsection (b), the tax monies shall be refunded to the person or personal representative of the person. The refund shall be made by the Department of Revenue.

# (d)

This section shall have retroactive effect to January 1, 2011.

# (e)

The provisions of this section shall be liberally construed to accomplish its purpose and the statute of limitations with respect to refunds of income taxes shall not apply to taxpayers covered by this section.

Last amended: Act 2012-486, p. 1399, §§1, 2.

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In this chapter (40 sections)
  1. 40-9-25.11 · Little Sisters of the Poor
  2. 40-9-25.12 · Service Guild of Birmingham, Inc., Early Intervention…
  3. 40-9-25.13 · Big Oak Ranch, Inc
  4. 40-9-25.14 · Barber Vintage Motorsports Museum
  5. 40-9-25.15 · Covington Baptist Association, Inc. - Christian Service…
  6. 40-9-25.16 · Food Banks
  7. 40-9-25.17 · Eagles’ Wings, Inc
  8. 40-9-25.18 · Alabama Marine Corps League
  9. 40-9-25.19 · Lurleen B. Wallace Community College Foundation and…
  10. 40-9-25.20 · Community Action Association of Alabama
  11. 40-9-25.21 · Lifesouth Community Blood Centers
  12. 40-9-25.22 · Southern Research Institute
  13. 40-9-25.23 · Most Worshipful Prince Hall Grand Lodge Free and Accepted…
  14. 40-9-25.24 · Section 40-9-25.24
  15. 40-9-26 · Presbyterian Apartments of Birmingham, Inc., Presbyterian…
  16. 40-9-26.1 · Birmingham Regional Paratransit Consortium, Inc
  17. 40-9-26.2 · Twg 2021 Birmingham Foundation
  18. 40-9-26.3 · Victims of Crime and Leniency, Incorporated
  19. 40-9-27 · Prescriptions for Vitamins and Supplements Exempt from Sales…
  20. 40-9-27.1 · Insulin, Insulin Syringes, and Related Items Exempt
  21. 40-9-28 · Selma-Dallas County Historic Preservation Society and…
  22. 40-9-29 · Community Health Systems, Inc. and Walker Regional Medical…
  23. 40-9-30 · Durable Medical Equipment; Exemptions from Certain Taxes
  24. 40-9-31 · Sales by Certain Schools or School Sponsored Organizations…
  25. 40-9-31.1 · Alabama School of Fine Arts Foundation, Inc.; Alabama High…
  26. 40-9-32 · Exemption of Shares in Corporations from Ad Valorem Tax
  27. 40-9-33 · Sales to a Contractor of Certain Personal Property to Be…
  28. 40-9-34 · Hudson-Alpha Institute for Biotechnology
  29. 40-9-35 · Alabama Association of Rescue Squads
  30. 40-9-36 · Volunteer Fire Departments and Fire Protection Districts
  31. 40-9-37 · Military Death Benefits
  32. 40-9-38 · Alabama Association of Volunteer Fire Departments, Alabama…
  33. 40-9-39 · Food Pantries in Talladega County Which Distribute Food for…
  34. 40-9-39.1 · Sale of Certain Durable Medical Equipment, Prosthetics and…
  35. 40-9-39.2 · Birmingham Regional Paratransit Consortium, Inc. -…
  36. 40-9-39.3 · Birmingham Holocaust Education Center
  37. 40-9-39.4 · Specified Community Foundation Entities. (Repealed by Act…
  38. 40-9-39.41 · Section 40-9-39.41
  39. 40-9-60 · Certificates of Exemption for Persons or Companies Exempt…
  40. 40-9-61 · Information Reports to Be Filed by Persons or Companies…
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