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Section 40-18-70 – Definitions.

Section 40-18-70 Definitions. For the purpose of this article, the following terms shall have the respective meanings ascribed by this section: (1) EMPLOYEE. Employee as defined in the Internal Revenue Code, as amended from time to time. (2) EMPLOYER. Employer as defined in the Internal Revenue Code, as amended from time to time. An employer […]

Section 40-18-71 – Withholding Tax.

Section 40-18-71 Withholding tax. (a) Every employer, as defined under the laws of the United States in effect July 1, 1982, or as subsequently may be defined, with respect to income tax collected at source, making payment of wages as defined under such laws to employees, shall deduct and withhold upon such wages, reduced by […]

Section 40-18-72 – Included and Excluded Wages.

Section 40-18-72 Included and excluded wages. If the remuneration paid by an employer to an employee for services performed during one half or more of any payroll period of not more than 31 consecutive days constitutes wages, all the remuneration paid by such employer to such employee for such period shall be deemed to be […]

Section 40-18-73 – Withholding Certificates.

Section 40-18-73 Withholding certificates. (a) Every employee, on or before the date of commencement of employment, shall furnish his or her employer with a signed Alabama withholding exemption certificate relating to the number of withholding exemptions which he or she claims, which in no event shall exceed the number to which the employee is entitled. […]

Section 40-18-73.1 – Provisional Employers.

Section 40-18-73.1 Provisional employers. (a) This section shall be known and may be cited as the “Provisional Construction Employer Withholding Act.” (b)(1) Subsequent to August 1, 2007, in addition to the other requirements contained in this title, all provisional construction employers shall be required to: a. Post a bond of not less than the average […]

Section 40-18-74 – Payment of Amounts Withheld.

Section 40-18-74 Payment of amounts withheld. (a) Every employer required to deduct and withhold tax under Section 40-18-71 shall for each quarterly period, on or before the last day of the month following the close of each quarterly period, file a return and pay to the Department of Revenue the tax required to be withheld […]

Section 40-18-75 – Statement to Be Furnished Employee.

Section 40-18-75 Statement to be furnished employee. (a) Every person required to deduct and withhold from an employee a tax under Section 40-18-71 shall furnish to each such employee in respect of the remuneration paid by such person to such employee during the calendar year, on or before January 31 of the succeeding year, or, […]

Section 40-18-76 – Liability for Tax Withheld.

Section 40-18-76 Liability for tax withheld. An employer shall be liable for the payment of the tax required to be deducted and withheld under Section 40-18-71 and shall not be liable to any person for the amount of any such payment. (Acts 1955, No. 289, p. 661, §7.)

Section 40-18-77 – Refund to Employer.

Section 40-18-77 Refund to employer. (a) Where there has been an overpayment of tax under Section 40-18-71, refund or credit shall be made to the employer only to the extent that the amount of such overpayment was not deducted and withheld under Section 40-18-71 by the employer. (b) Any refund allowed by this section shall […]

Section 40-18-78 – Credit for Tax Withheld.

Section 40-18-78 Credit for tax withheld. The amount deducted and withheld as tax under Section 40-18-71 during any calendar year upon the wages of any individual shall be allowed as a credit to the recipient of the income against the tax imposed by Section 40-18-5 for taxable years beginning in such calendar year. If more […]

Section 40-18-79 – Overpayment of Tax.

Section 40-18-79 Overpayment of tax. Where there has been an overpayment of any tax imposed under Section 40-18-71 or 40-18-80, the amount of such overpayment, if a petition for refund is timely filed or the department otherwise allows an automatic refund within that period, may be credited against any income tax or installment thereof then […]

Section 40-18-81 – Optional Short Form Tax.

Section 40-18-81 Optional short form tax. Any individual may elect to file a “short form” return provided by the Department of Revenue and pay any tax due; provided, that the individual does not have income from sources other than wages except for interest and dividend income of not more than $1,500. Items allowed on the […]