§ 40-18-81 — Optional Short Form Tax

Alabama § 40-18-81

• Jurisdiction: Alabama
• Title 40: Revenue and Taxation
• Ch. 18: Income Taxes
• Art. 2: Withholding Tax; Optional Short Form Tax; Declaration of Estimated Tax
• Div. 1: General Provisions

Text

Any individual may elect to file a “short form” return provided by the Department of Revenue and pay any tax due; provided, that the individual does not have income from sources other than wages except for interest and dividend income of not more than $1,500. Items allowed on the short forms shall be determined by regulation under the provisions of the Alabama Administrative Procedure Act.

Legislative History

(Acts 1955, No. 289, p. 661, §12; Acts 1965, No. 748, p. 1354, §2; Acts 1982, No. 82-465, p. 759, §9; Acts 1982, 1st Ex. Sess., No. 82-667, p. 85, §9; Act 98-502, p. 1083, §1.)