2020 Code of Alabama
Title 25 - Industrial Relations and Labor.
Chapter 5 - Workers' Compensation.
Article 9 - Alabama Workmen's Compensation Self-Insurers Guaranty Association.
Section 25-5-257 - Assessments Deductible as Business Expenses.

Universal Citation: AL Code § 25-5-257 (2020)

Section 25-5-257

Assessments deductible as business expenses.

A member may deduct as a business expense for state income tax purposes any assessment levied under Section 25-5-254 in the year such assessments are paid.

(Acts 1989, No. 89-533, p. 1092, §8.)

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