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2017 Code of Alabama
Title 40 - REVENUE AND TAXATION.
Chapter 18 - INCOME TAXES.
Article 1 - General Provisions.
Section 40-18-21.1 - Annual report of credits claimed for taxes paid to foreign countries.
Universal Citation: AL Code § 40-18-21.1 (2017)
Section 40-18-21.1Annual report of credits claimed for taxes paid to foreign countries.
The Department of Revenue shall report annually to the Legislature the extent to which credits for taxes paid to foreign countries are claimed during the preceding tax year. The report shall be due on the fifth legislative day of each regular session and shall state the number of taxpayers who claim the credits and the total amount of credits claimed during the year.
(Act 2012-427, p. 1163, §2.)
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