Skip to main content

Alabama Constitution of 1901, Art. XI, § 211.04

Welcome to FindLaw's Cases & Codes, a free source of state and federal court opinions, state laws, and the United States Code. For more information about the legal concepts addressed by these cases and statutes, visit FindLaw's Learn About the Law.

In computing net income for state income tax purposes for the calendar year 1965 and each year thereafter, a resident individual taxpayer shall be allowed to deduct from his gross income the amount of federal income tax paid or accrued within the taxable year.  A nonresident individual income taxpayer shall be allowed to deduct only that amount of federal income tax paid or accrued in the taxable year on income received from sources within the state.

Cite this article: FindLaw.com - Alabama Constitution of 1901, Art. XI, § 211.04 - last updated January 01, 2019 | https://codes.findlaw.com/al/alabama-constitution-of-1901/al-const-art-xi-sect-211-04/


FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature or via Westlaw before relying on it for your legal needs.

Copied to clipboard