Alabama Statutes
§ 40-18-139 — Reimbursement to Employer
Alabama·Title 40 Revenue and Taxation·Ch. 18 Income Taxes·Art. 4B Credits Against State Income Tax Liability
No tax credit shall be granted pursuant to this article to any employer of an employee participating in a basic skills education program if the employer receives or requires reimbursement or any form of remuneration for any cost of the education.
Free access — add to your briefcase to read the full text and ask questions with AI
Alabama § 40-18-139 (Reimbursement to Employer) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
(Acts 1993, 1st Ex. Sess., No. 93-907, p. 204, §5.)
Nearby Sections
15
§ 40-1-1
Definitions§ 40-1-14
Payment of Court Costs§ 40-1-2
Lien for Taxes - Generally§ 40-1-23
Liability of Officers for Conversion