810-3-4-.01. Interest or Other Income Received from Obligations of the United States or its Possessions, Agencies or Instrumentalities.
Section 40-18-4, Code of Alabama 1975 is superseded by §40-18-14(2)d which excludes this interest income from obligations of the United States or its possessions, agencies or instrumentalities from gross income.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:
Income Tax Division.
Authority: §§40-18-4 and 40-18-57, Code of Alabama 1975
History: Adopted September 22, 1982. Readopted through APA
October 1, 1982. Amended November 21, 1986. Amended September 18, 1996,
effective date October 23, 1996.
