Ala. Code § 40-18-31.1

Election for Foreign Corporations to Classify Dividend Income from Certain Subsidiaries as Business or Nonbusiness Income.

(Acts 1995, No. 95-591, p. 1251, §1.)

Repealed by Act 99-664, effective Dec. 31, 2000.

Official source: Alabama Legislature (ALISON). Reproduced from public-domain Alabama statutes; confirm against the official source for the current text. Not legal advice.