A member may deduct as a business expense for state income tax purposes any assessment levied under Section 25-5-254 in the year such assessments are paid.
Ala. Code § 25-5-257
Assessments Deductible as Business Expenses.
(Acts 1989, No. 89-533, p. 1092, §8.)
Official source: Alabama Legislature (ALISON). Reproduced from public-domain Alabama statutes; confirm against the official source for the current text. Not legal advice.