Repealed by Act 2006-114, p. 173, §5, effective for tax years beginning on or after January 1, 2005. (Acts 1961, Ex. Sess., No. 251, p. 2263, §8.)
Ala. Code § 19-3-67, under Business Trusts.
Ala. Code § 19-3-67
Repealed by Act 2006-114, p. 173, §5, effective for tax years beginning on or after January 1, 2005. (Acts 1961, Ex. Sess., No. 251, p. 2263, §8.)