Alabama § 40-18-5 Tax on Individuals

Alabama Statutes

§ 40-18-5 — Tax on Individuals

Alabama § 40-18-5

Title 40Revenue and Taxation

Ch. 18Income Taxes

Art. 1General Provisions

This text of Alabama § 40-18-5 (Tax on Individuals) 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 § 40-18-5 (2026).

Text

The tax levied and imposed by Section 40-18-2 shall be computed as follows:

(1)For a single person, head of family, or married persons filing separate returns: a. Two percent of taxable income not in excess of five hundred dollars ($500). b. Four percent of taxable income in excess of five hundred dollars ($500) and not in excess of three thousand dollars ($3,000). c. Five percent of taxable income in excess of three thousand dollars ($3,000).

(2)For married persons filing a joint return: a. Two percent of taxable income not in excess of one thousand dollars ($1,000). b. Four percent of taxable income in excess of one thousand dollars ($1,000) and not in excess of six thousand dollars ($6,000). c. Five percent of taxable income in excess of six thousand dollars ($6,000).

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

The tax levied and imposed by Section 40-18-2 shall be computed as follows:
(1) For a single person, head of family, or married persons filing separate returns:
a. Two percent of taxable income not in excess of five hundred dollars ($500).
b. Four percent of taxable income in excess of five hundred dollars ($500) and not in excess of three thousand dollars ($3,000).
c. Five percent of taxable income in excess of three thousand dollars ($3,000).
(2) For married persons filing a joint return:
a. Two percent of taxable income not in excess of one thousand dollars ($1,000).
b. Four percent of taxable income in excess of one thousand dollars ($1,000) and not in excess of six thousand dollars ($6,000).
c. Five percent of taxable income in excess of six thousand dollars ($6,000).

Legislative History

(Acts 1935, No. 194, p. 256; Code 1940, T. 51, §377; Acts 1982, No. 82-465, p. 759, §1; Acts 1982, 1st Ex. Sess., No. 82-667, p. 85, §1; Act 98-502, p. 1083, §1.)