Ala. Code § 40-18-15.1

Current with legislation from 2024 effective through April 25, 2024.

Section 40-18-15.1 - Net income taxable income defined - Generally

For purposes of this chapter, the term "taxable income" or "net income" shall mean "gross income," as defined in Section 40-18-14, less the deductions allowed to individuals by this chapter.

Ala. Code § 40-18-15.1 (1975)

Act 98-502, p. 1083, §1.