Section 40-18-5 - Tax on individualsThe tax levied and imposed by Section 40-18-2 shall be computed as follows:
(1) For a single person, head of family, or married persons filing separate returns: a. Two percent of taxable income not in excess of five hundred dollars ($500).b. Four percent of taxable income in excess of five hundred dollars ($500) and not in excess of three thousand dollars ($3,000).c. Five percent of taxable income in excess of three thousand dollars ($3,000).(2) For married persons filing a joint return:a. Two percent of taxable income not in excess of one thousand dollars ($1,000).b. Four percent of taxable income in excess of one thousand dollars ($1,000) and not in excess of six thousand dollars ($6,000).c. Five percent of taxable income in excess of six thousand dollars ($6,000).Ala. Code § 40-18-5 (1975)
Acts 1935, No. 194, p. 256; Code 1940, T. 51, §377; Acts 1982, No. 82-465, p. 759, §1; Acts 1982, 1st Ex. Sess., No. 82-667, p. 85, §1; Act 98-502, p. 1083, §1.