Alabama Code (Last Updated: November 28, 2014) |
Title40 REVENUE AND TAXATION. |
Chapter18. INCOME TAXES. |
Article4B. Credits Against State Income Tax Liability. |
§40-18-137. Credit limited to income tax liability.
Latest version.
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The tax credit available to an employer pursuant to this article shall be limited to the amount of the employer's income tax liability for the taxable year as computed without regard to this article.