Alabama Statutes
§ 41-9-664 — Gifts to Commission Deemed Gifts to State; Taxation Thereof
Alabama § 41-9-664
JurisdictionAlabama
Title 41State Government
Ch. 9Boards and Commissions
Art. 24Foreign Trade and Relations Commission
This text of Alabama § 41-9-664 (Gifts to Commission Deemed Gifts to State; Taxation Thereof) 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 § 41-9-664 (2026).
Text
Every gift to the Foreign Trade and Relations Commission, whether or not the use thereof is prescribed by the donor, shall be deemed a gift to the State of Alabama.
The donor in computing his or her net income for state income tax purposes for the year in which he or she makes his or her gift may deduct the amount of the gift from his or her gross income as authorized in Section 40-18-15.
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Legislative History
(Acts 1976, No. 682, p. 936, §5.)
Nearby Sections
15
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Bluebook (online)
Alabama § 41-9-664, Counsel Stack Legal Research, https://law.counselstack.com/statute/al/41-9-664.