Alabama § 40-18-391 - Definitions.
Full text of Alabama Code of Alabama § 40-18-391 — Definitions., with citation guidance and answers to common questions.
§ 40-18-391. Definitions.
For the purpose of this article, the following words and phrases shall have the following meanings:
(1) ALABAMA SMALL BUSINESS EMPLOYER. A business organization duly formed, organized, or qualified to do business in the state, with its headquarters or principal place of business in the state, and having 75 or fewer employees during the tax year in which the tax credit is claimed pursuant to this article, other than new employees for which a credit is allowed by this article.
(2) DEPARTMENT. The Alabama Department of Revenue.
(3) NET EMPLOYEE GROWTH. An Alabama small business employer’s net increase in the total number of full-time employees residing in Alabama based on the following:
a. The total number of full-time Alabama employees on the last date of each tax year in which the employer is claiming a credit pursuant to this article; minus,
b. The total number of full-time Alabama employees on July 24, 2016.
(4) QUALIFIED NEW EMPLOYEE. A new employee of an Alabama small business employer that, for a qualifying time period of 12 consecutive months, satisfies all of the following criteria:
a. Was employed on a full-time basis.
b. Was an Alabama resident.
c. Received wages from the Alabama small business employer that met or exceeded a total of forty thousand dollars ($40,000).
d. Was not a full-time employee of the Alabama small business employer during any time 12 months prior to the start of such qualifying time period.
(5) WAGES. Total wages paid to an employee, including gross wages, salaries, overtime, and bonuses.
Frequently Asked Questions About Alabama § 40-18-391
What does Code of Alabama § 40-18-391 cover?
Section 40-18-391 ("Definitions.") 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 § 40-18-391?
A common citation format is "Code of Alabama § 40-18-391" (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 § 40-18-391 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.