Alabama Statutes
§ 40-18-22 — Taxpayers Engaged in Multistate Business - Allocation and Apportionment of Deductions and Exemptions
Alabama § 40-18-22
This text of Alabama § 40-18-22 (Taxpayers Engaged in Multistate Business - Allocation and Apportionment of Deductions and Exemptions) 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 § 40-18-22 (2026).
Text
Taxpayers, including corporations, as well as subchapter K entities and Alabama S corporations, engaged in multistate business in such a manner as to subject their income to allocation and apportionment provided by the Multistate Tax Compact shall allocate and apportion their income, gains, losses, deductions, credits, and exemptions in the manner provided by Chapter 27. This section shall not apply to individuals.
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Legislative History
(Acts 1967, No. 396, p. 999, §1; Acts 1997, No. 97-625, p. 1048, §3; Act 2006-114, p. 173, §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 § 40-18-22, Counsel Stack Legal Research, https://law.counselstack.com/statute/al/40-18-22.