Alabama § 40-18-155 - Alabama Firefighters Annuity and Benefit Fund.
Full text of Alabama Code of Alabama § 40-18-155 — Alabama Firefighters Annuity and Benefit Fund., with citation guidance and answers to common questions.
§ 40-18-155. Alabama Firefighters Annuity and Benefit Fund.
(a) Each Alabama state individual income tax return form for the 2010 tax year and each year thereafter shall contain a designation as follows:
“Alabama Firefighters Annuity and Benefit Fund.
“Check ( ) if you wish to designate $2 or more of your state income tax refund.
“If joint return, check ( ) if spouse wishes to designate $2 or more.”
(b) Each individual taxpayer required to file a state income tax return desiring to contribute to the Alabama Firefighters Annuity and Benefit Fund, may designate, by placing an “X” in the appropriate box on the state income tax form, that such contribution shall be credited to the foundation.
(c) The Department of Revenue shall determine annually the total amount designated pursuant to subsection (b) for the fund and shall deposit such amount, less costs of administration not to exceed three percent of revenue produced, to the fund.
(d) The commissioner of the department is authorized to prescribe and implement such forms, rules, and regulations as shall be necessary to carry out the intent of this section.
Source: official Alabama text · Last verified 2026-08-27
Frequently Asked Questions About Alabama § 40-18-155
What does Code of Alabama § 40-18-155 cover?
Section 40-18-155 ("Alabama Firefighters Annuity and Benefit Fund.") 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 § 40-18-155?
A common citation format is "Code of Alabama § 40-18-155" (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 § 40-18-155 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.