There is a newer version of the Code of Alabama
2016 Code of Alabama
Title 40 - REVENUE AND TAXATION.
Chapter 18 - INCOME TAXES.
Article 4B - Credits Against State Income Tax Liability.
Section 40-18-137 - Credit limited to income tax liability.
AL Code § 40-18-137 (2016) What's This?
Section 40-18-137Credit limited to income tax liability. The tax credit available to an employer pursuant to this article shall be limited to the amount of the employer's income tax liability for the taxable year as computed without regard to this article.
(Acts 1993, 1st Ex. Sess., No. 93-907, p. 204, §3.)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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