2016 Code of Alabama
Title 40 - REVENUE AND TAXATION.
Chapter 18 - INCOME TAXES.
Article 11 - Full Employment Act of 2011.
Section 40-18-291 - Definitions.
For purposes of this article, a small business is defined as a business that employs 50 or fewer employees on the effective date of this act.(Act 2011-551, p. 1017, §2.)
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