Alabama Statutes
§ 40-18-173 — Interpretation of Article Generally
Alabama § 40-18-173
This text of Alabama § 40-18-173 (Interpretation of Article Generally) is published on Counsel Stack Legal Research, covering Alabama primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Ala. Code § 40-18-173 (2026).
Text
Due consideration shall be given in the interpretation of this article to applicable sections of the U.S. Internal Revenue Code in effect from time to time, its rulings and regulations provided such Code, rulings, and regulations are not in direct conflict with any portion of this article.
Free access — add to your briefcase to read the full text and ask questions with AI
Legislative History
(Code 1975, §40-14-103; Acts 1984, 1st Ex. Sess., No. 84-756, p. 121, §14.)
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 ConversionCite This Page — Counsel Stack
Bluebook (online)
Alabama § 40-18-173, Counsel Stack Legal Research, https://law.counselstack.com/statute/al/40-18-173.