Alabama § 40-18-72 Included and Excluded Wages

Alabama Statutes

§ 40-18-72 — Included and Excluded Wages

Alabama § 40-18-72

JurisdictionAlabama

Title 40Revenue and Taxation

Ch. 18Income Taxes

Art. 2Withholding Tax; Optional Short Form Tax; Declaration of Estimated Tax

Div. 1General Provisions

This text of Alabama § 40-18-72 (Included and Excluded Wages) 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 § 40-18-72 (2026).

Text

If the remuneration paid by an employer to an employee for services performed during one half or more of any payroll period of not more than 31 consecutive days constitutes wages, all the remuneration paid by such employer to such employee for such period shall be deemed to be wages; but if the remuneration paid by an employer to an employee for services performed during more than one half of any such payroll period does not constitute wages, then none of the remuneration paid by such employer to such employee for such period shall be deemed to be wages.

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If the remuneration paid by an employer to an employee for services performed during one half or more of any payroll period of not more than 31 consecutive days constitutes wages, all the remuneration paid by such employer to such employee for such period shall be deemed to be wages; but if the remuneration paid by an employer to an employee for services performed during more than one half of any such payroll period does not constitute wages, then none of the remuneration paid by such employer to such employee for such period shall be deemed to be wages.