There is a newer version of the Code of Alabama
2009 Alabama Code
Title 40 — REVENUE AND TAXATION.
Chapter 18 — INCOME TAXES.
Section 40-18-31.1 Election for foreign corporations to classify dividend income from certain subsidiaries as business or nonbusiness income.
Section 40-18-31.1Election for foreign corporations to classify dividend income from certain subsidiaries as business or nonbusiness income.
Repealed by Act 99-664, effective Dec. 31, 2000.
(Acts 1995, No. 95-591, p. 1251, §1.)Disclaimer: These codes may not be the most recent version. Alabama may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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