Alabama § 40-29-75 - False Information with Respect to Withholding.
Full text of Alabama Code of Alabama § 40-29-75 — False Information with Respect to Withholding., with citation guidance and answers to common questions.
§ 40-29-75. False Information with Respect to Withholding.
(a) Civil penalty. In addition to any criminal penalty provided by law, if:
(1) Any individual makes a statement under Section 40-18-73 which results in a decrease in the amounts deducted and withheld under Section 40-18-71; and
(2) As of the time such statement was made, there was no reasonable basis for such statement, such individual shall pay a penalty of $500 for such statement.
(b) Exception. The commissioner may waive (in whole or in part) the penalty imposed under subsection (a) if the taxes imposed with respect to the individual under Chapter 18 of this title for the taxable year are equal to or less than the sum of:
(1) The credits against such taxes allowed by Sections 40-18-21, 40-18-120 and 40-18-121; and
(2) The payments of estimated tax which are considered payments on account of such taxes.
Source: official Alabama text · Last verified 2026-08-27
Frequently Asked Questions About Alabama § 40-29-75
What does Code of Alabama § 40-29-75 cover?
Section 40-29-75 ("False Information with Respect to Withholding.") 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 § 40-29-75?
A common citation format is "Code of Alabama § 40-29-75" (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 § 40-29-75 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.