Alabama Administrative Code
Title 810 - ALABAMA DEPARTMENT OF REVENUE
Chapter 810-3-2 - PERSONS AND SUBJECTS GENERALLY SUBJECT TO TAX
Section 810-3-2-.03 - Estates, Trusts And Fiduciaries Subject To Alabama Income Tax

Universal Citation: AL Admin Code R 810-3-2-.03

Current through Register Vol. 43, No. 02, November 27, 2024

(1) Every individual or corporation acting in a fiduciary capacity, receiving income from sources within the State of Alabama, is subject to the Alabama income tax with respect to such income. For definitions of resident individuals and resident corporations, see Rules 810-3-2-.01 and 810-3-2-.02.

(2) An estate or trust resident in the State of Alabama, or having a resident fiduciary, is subject to the Alabama income tax. An estate or trust having income from sources within the State is subject to tax on such income.

Authors: Nancy Butler, Roy Wiggins, John H. Burgess

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

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