Alabama § 31-13-16 Certain Business Expense Deductions Prohibited

Alabama Statutes

§ 31-13-16 — Certain Business Expense Deductions Prohibited

Alabama·Title 31 Military Affairs and Civil Defense·Ch. 13 Illegal Immigration

(a)No wage, compensation, whether in money or in kind or in services, or remuneration of any kind for the performance of services paid to an unauthorized alien shall be allowed as a deductible business expense for any state income or business tax purposes in this state. This subsection shall apply whether or not an Internal Revenue Service Form 1099 is issued in conjunction with the wages or remuneration.

(b)Any business entity or employer who knowingly fails to comply with the requirements of this section shall be liable for a penalty equal to 10 times the business expense deduction claimed in violation of subsection (a). The penalty provided in this subsection shall be payable to the Alabama Department of Revenue.

Free access — add to your briefcase to read the full text and ask questions with AI

(a) No wage, compensation, whether in money or in kind or in services, or remuneration of any kind for the performance of services paid to an unauthorized alien shall be allowed as a deductible business expense for any state income or business tax purposes in this state. This subsection shall apply whether or not an Internal Revenue Service Form 1099 is issued in conjunction with the wages or remuneration.
(b) Any business entity or employer who knowingly fails to comply with the requirements of this section shall be liable for a penalty equal to 10 times the business expense deduction claimed in violation of subsection (a). The penalty provided in this subsection shall be payable to the Alabama Department of Revenue.

Alabama § 31-13-16 (Certain Business Expense Deductions Prohibited) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.