Ala. Admin. Code r. 810-3-4-.01
Section 40-18-4, Code of Ala. 1975 is superseded by §40-18-14(2)d which excludes this interest income from obligations of the United States or its possessions, agencies or instrumentalities from gross income.
Author: John Burgess
Statutory Authority: Code of Ala. 1975, §§40-18-4, 40-18-57.
History: Amended: Filed November 21, 1986. Amended: Filed September 18, 1996; effectiveOctober 23, 1996.