Alabama Administrative Code
Title 810 - ALABAMA DEPARTMENT OF REVENUE
Chapter 810-3-3 - INCOME OF OFFICERS OR AGENTS OF THE UNITED STATES, ETC
Section 810-3-3-.01 - Compensation Of Federal Employees
Current through Register Vol. 43, No. 02, November 27, 2024
(1) Salaries, fees, commissions and other income received by officers or agents of the United States, its agencies, instrumentalities, or contractees from the United States or from its agencies and instrumentalities are subject to income taxes levied by the State of Alabama.
(2) Compensation received from the United States for active service as a member of the Armed Forces in a combat zone designated by Executive Order of the President of the United States is not taxable under the Alabama income tax laws. Prior to January 1, 1965, all military pay was taxable except during a period of hostilities.
Authors: Rebecca S. Whisenant, John H. Burgess.
Statutory Authority: Code of Ala. 1975, § 40-18-3.