Section 40-18-90 – Definitions.

Section 40-18-90 Definitions. As used in this division, the following terms shall have the following meanings, respectively, unless the context clearly indicates otherwise: (1) PERSON. Individuals, firms, partnerships, companies, corporations, associations, trustees, receivers, the State of Alabama, and any of its agencies, authorities, boards, bureaus, commissions, departments, and instrumentalities, each incorporated municipality and any agencies, […]

Section 40-18-91 – Wager Proceeds; Withholding of State Income Tax.

Section 40-18-91 Wager proceeds; withholding of state income tax. (a) Each person making any payment of proceeds from a wager which constitutes “winnings subject to withholding” as defined by Section 40-18-90, shall deduct and withhold income tax in the amount of five percent of the payment. (b) Each person making withholding of state income taxes […]