Alabama § 36-27-172 - Relation to Federal Law.
Full text of Alabama Code of Alabama § 36-27-172 — Relation to Federal Law., with citation guidance and answers to common questions.
§ 36-27-172. Relation to Federal Law.
At no time shall any provision or implementation of such provision pertaining to DROP be contrary to the rules and regulations of the federal law governing governmental plans. DROP is intended to operate in accordance with Section 415 and other applicable sections of the United States Internal Revenue Code. Any provision herein found in conflict with an applicable provision of the Internal Revenue Code shall be null and void. The Employees’ Board of Control is hereby authorized to interpret this article so as to achieve compliance with any applicable provisions of the United States Internal Revenue Code.
Source: official Alabama text · Last verified 2026-08-27
Frequently Asked Questions About Alabama § 36-27-172
What does Code of Alabama § 36-27-172 cover?
Section 36-27-172 ("Relation to Federal Law.") is part of the Code of Alabama, the codified statutory law of Alabama. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Alabama § 36-27-172?
A common citation format is "Code of Alabama § 36-27-172" (Alabama). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Alabama law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Alabama official source linked on this page or consult a licensed Alabama attorney.
How does Alabama § 36-27-172 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Alabama can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Alabama.