Alabama § 40-18-146 - Political Party Defined; Designated Contribution by Taxpayers Filing State Income Tax Return; Disposition of Contributions.
Full text of Alabama Code of Alabama § 40-18-146 — Political Party Defined; Designated Contribution by Taxpayers Filing State Income Tax Return; Disposition of Contributions., with citation guidance and answers to common questions.
§ 40-18-146. Political Party Defined; Designated Contribution by Taxpayers Filing State Income Tax Return; Disposition of Contributions.
(a) For purposes of this article, the term “political party” shall be defined as provided in Section 17-16-2.
(b) Every individual who files a state income tax return may designate a contribution to a political party as provided under this section. Amounts of contributions for an individual return shall be $1 and, for a joint return, $2. Such contributions shall increase the tax liability of the taxpayer by the amount contributed.
(c) The designation for a political party shall appear on the face of the individual income tax return. The contributions so designated by the taxpayer and collected by the State of Alabama, Department of Revenue, shall be reserved for remittance to the appropriate officials of the state governing authority of the designated political party. The state Revenue Commission shall annually certify by December 1, all such designated amounts to be paid by the State Comptroller, and the Comptroller shall remit by the following January 1, such funds to the appropriate officials of the state governing authority of the designated political party.
Source: official Alabama text · Last verified 2026-08-27
Frequently Asked Questions About Alabama § 40-18-146
What does Code of Alabama § 40-18-146 cover?
Section 40-18-146 ("Political Party Defined; Designated Contribution by Taxpayers Filing State Income Tax Return; Disposition of Contributions.") 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 § 40-18-146?
A common citation format is "Code of Alabama § 40-18-146" (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 § 40-18-146 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.