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U.S. State Codes
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Alabama
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Title 40 - Revenue and Taxa...
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Chapter 18 - Income Taxes.
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Article 1 - General Provisi...
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Section 40-18-31.1 - Election for foreign corpo...
Section 40-18-31.1 - Election for foreign corporations to classify dividend income from certain subsidiaries as business or nonbusiness income.
AL Code § 40-18-31.1 (2019) (N/A)
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Repealed by Act 99-664, effective Dec. 31, 2000.
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Section 40-18-31 - Corporate income tax - Generally.
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Section 40-18-31.2 - Factor presence nexus standard for business activity.