Alabama § 40-18-78 Credit for Tax Withheld

Alabama Statutes

§ 40-18-78 — Credit for Tax Withheld

Alabama § 40-18-78

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 § 40-18-78 (Credit for Tax Withheld) 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 § 40-18-78 (2026).

Text

The amount deducted and withheld as tax under Section 40-18-71 during any calendar year upon the wages of any individual shall be allowed as a credit to the recipient of the income against the tax imposed by Section 40-18-5 for taxable years beginning in such calendar year. If more than one taxable year begins in such calendar year, such amount shall be allowed as a credit against the tax for the last taxable year so beginning.

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The amount deducted and withheld as tax under Section 40-18-71 during any calendar year upon the wages of any individual shall be allowed as a credit to the recipient of the income against the tax imposed by Section 40-18-5 for taxable years beginning in such calendar year. If more than one taxable year begins in such calendar year, such amount shall be allowed as a credit against the tax for the last taxable year so beginning.