Alabama Administrative Code
Title 810 - ALABAMA DEPARTMENT OF REVENUE
Chapter 810-3-15 - DEDUCTIONS FOR INDIVIDUALS GENERALLY
Section 810-3-15-.13 - Alimony And Separate Maintenance Payments

Universal Citation: AL Admin Code R 810-3-15-.13

Current through Register Vol. 42, No. 11, August 30, 2024

(1) Effective for taxable years beginning January 1, 1990, alimony and separate maintenance payments will be deductible in accordance with 26 U.S.C. § 215. For interpretation of federal statutes adopted by the Alabama Legislature, see Rule 810-3-1.1 -.01, Operating Rules.

(2) For taxable years ending after December 31, 1984, and before January 1, 1990, alimony and separate maintenance payments will be deductible as provided in 26 U.S.C. § 215 as in effect on January 1, 1985.

Author: Roger Frost, Sharon Norman, Hugh Kirkland, James Lucy, Lee Johnson, Betty Knowles

Statutory Authority: Code of Ala. 1975, §§ 40-2A-7(a)(5), 40-18-15.

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