There Is a Newer Version
of
the Code of Alabama
2009 Alabama Code
Title 40 — REVENUE AND TAXATION.
Chapter 18 — INCOME TAXES.
Section 40-18-167 Applicability of chapter.
Section 40-18-167
Applicability of chapter.
Except to the extent inconsistent with this article, the rules of Article 1 of this chapter shall apply to an Alabama S corporation and its shareholders.
(Code 1975, §40-14-97; Acts 1984, 1st Ex. Sess., No. 84-756, p. 121, §8; Acts 1997, No. 97-625, p. 1048, §3.)
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