Alabama § 40-18-480 - (Effective Tax Year January 1, 2023, through December 31, 2027, Unless Extended) Definitions.
Full text of Alabama Code of Alabama § 40-18-480 — (Effective Tax Year January 1, 2023, through December 31, 2027, Unless Extended) Definitions., with citation guidance and answers to common questions.
§ 40-18-480. (Effective Tax Year January 1, 2023, through December 31, 2027, Unless Extended) Definitions.
For the purposes of this article, the following words have the following meanings:
(1) QUALIFIED RESCUE SQUAD MEMBER. An active member of an organized rescue squad of a city, town, county, or other subdivision of the state or a public corporation and a member of the Alabama Association of Rescue Squads who is licensed by the Alabama Department of Public Health as an Emergency Medical Services Provider.
(2) QUALIFIED VOLUNTEER FIREFIGHTER. An active volunteer firefighter who is a member of a volunteer fire department as recognized by the State Forestry Commission, and certified by the Alabama Firefighter’s Personnel Standards and Education Commission as a firefighter or licensed by the Alabama Department of Public Health as an Emergency Medical Services Provider.
Source: official Alabama text · Last verified 2026-08-27
Frequently Asked Questions About Alabama § 40-18-480
What does Code of Alabama § 40-18-480 cover?
Section 40-18-480 ("(Effective Tax Year January 1, 2023, through December 31, 2027, Unless Extended) 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 § 40-18-480?
A common citation format is "Code of Alabama § 40-18-480" (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 § 40-18-480 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.