Alabama § 40-18-80 (Effective for Tax Years Beginning After December 31, 2009) Payment of Estimated Tax by Individuals

Alabama Statutes

§ 40-18-80 — (Effective for Tax Years Beginning After December 31, 2009) Payment of Estimated Tax by Individuals

Alabama § 40-18-80

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 § 40-18-80 ((Effective for Tax Years Beginning After December 31, 2009) Payment of Estimated Tax by 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 § 40-18-80 (2026).

Text

(a)Individuals. Individuals shall pay estimated income tax in accordance with 26 U.S.C. § 6654 except:

(1)The provisions of 26 U.S.C. § 6654(d)(2)(C)(iii) and 26 U.S.C. § 6654(f)(2) shall not apply;

(2)Five hundred dollars ($500) shall be substituted for the amount provided for in 26 U.S.C. § 6654(e)(1).

(b)For the purposes of this section:

(1)Section 40-18-2 shall be substituted when 26 U.S.C. § 6654 refers to Chapter 1 and Chapter 2;

(2)Section 40-18-71 shall be substituted when 26 U.S.C. § 6654 refers to Section 31;

(3)Sections 40-18-21(a), 40-18-132, 40-18-136, 40-18-194, 40-18-220, 40-18-243, and 41-23-24 shall be substituted when 26 U.S.C. § 6654 refers to part IV of subchapter A of Chapter 1;

(4)Commissioner shall be substituted when 26 U.S.C. § 6654 refers to Secretary;

(5)

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(a) Individuals. Individuals shall pay estimated income tax in accordance with 26 U.S.C. § 6654 except:
(1) The provisions of 26 U.S.C. § 6654(d)(2)(C)(iii) and 26 U.S.C. § 6654(f)(2) shall not apply;
(2) Five hundred dollars ($500) shall be substituted for the amount provided for in 26 U.S.C. § 6654(e)(1).
(b) For the purposes of this section:
(1) Section 40-18-2 shall be substituted when 26 U.S.C. § 6654 refers to Chapter 1 and Chapter 2;
(2) Section 40-18-71 shall be substituted when 26 U.S.C. § 6654 refers to Section 31;
(3) Sections 40-18-21(a), 40-18-132, 40-18-136, 40-18-194, 40-18-220, 40-18-243, and 41-23-24 shall be substituted when 26 U.S.C. § 6654 refers to part IV of subchapter A of Chapter 1;
(4) Commissioner shall be substituted when 26 U.S.C. § 6654 refers to Secretary;
(5) The terms alternative minimum taxable income and adjusted self-employment income referred to in 26 U.S.C. § 6654(d)(2)(C)(i) shall be ignored for Alabama purposes.

Legislative History

(Acts 1955, No. 289, p. 661, §11; Acts 1983, No. 83-741, p. 1214, §2; Acts 1992, No. 92-186, p. 349, §57; Act 2001-1088, 4th Sp. Sess., p. 1095, §3; Act 2010-685, p. 1150, §1.)