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2017 Code of Alabama
Title 40 - REVENUE AND TAXATION.
Chapter 18 - INCOME TAXES.
Article 1 - General Provisions.
Section 40-18-31.1 - Election for foreign corporations to classify dividend income from certain subsidiaries as business or nonbusiness income.
Universal Citation: AL Code § 40-18-31.1 (2017)
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Repealed by Act 99-664, effective Dec. 31, 2000.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.)
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