Alabama Statutes
§ 40-18-21.1 — Annual Report of Credits Claimed for Taxes Paid to Foreign Countries
Alabama § 40-18-21.1
This text of Alabama § 40-18-21.1 (Annual Report of Credits Claimed for Taxes Paid to Foreign Countries) 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 § 40-18-21.1 (2026).
Text
The Department of Revenue shall report annually to the Legislature the extent to which credits for taxes paid to foreign countries are claimed during the preceding tax year. The report shall be due on the fifth legislative day of each regular session and shall state the number of taxpayers who claim the credits and the total amount of credits claimed during the year.
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Legislative History
(Act 2012-427, p. 1163, §2.)
Nearby Sections
15
§ 40-1-1
Definitions§ 40-1-14
Payment of Court Costs§ 40-1-2
Lien for Taxes - Generally§ 40-1-23
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Bluebook (online)
Alabama § 40-18-21.1, Counsel Stack Legal Research, https://law.counselstack.com/statute/al/40-18-21.1.