Alabama Statutes
§ 25-5-257 — Assessments Deductible as Business Expenses
Alabama·Title 25 Industrial Relations and Labor·Ch. 5 Workers’ Compensation·Art. 9 Alabama Workmen’s Compensation Self-Insurers Guaranty Association
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.
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Legislative History
(Acts 1989, No. 89-533, p. 1092, §8.)