# Ala. Code § 40-18-80: Section 40-18-80 (Effective for Tax Years Beginning After December 31, 2009) Payment of Estimated Tax by Individuals

> Alabama · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C18_S40-18-80

## Section

- **Citation:** Ala. Code § 40-18-80
- **Heading:** Section 40-18-80 (Effective for Tax Years Beginning After December 31, 2009) Payment of Estimated Tax by Individuals
- **Jurisdiction:** Alabama
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Alabama Code / Title 40 / Chapter 18 / Section 40-18-80

## Text

(a) Individuals. Individuals shall pay estimated income tax in accordance with 26 U.S.C. § 6654 except:

(1) The provisions of 26 U.S.C. § 6654(d)(2)(C)(iii) and 26 U.S.C. § 6654(f)(2) shall not apply;

(2) Five hundred dollars ($500) shall be substituted for the amount provided for in 26 U.S.C. § 6654(e)(1).

(b) For the purposes of this section:

(1) Section 40-18-2 shall be substituted when 26 U.S.C. § 6654 refers to Chapter 1 and Chapter 2;

(2) Section 40-18-71 shall be substituted when 26 U.S.C. § 6654 refers to Section 31;

(3) Sections 40-18-21(a), 40-18-132, 40-18-136, 40-18-194, 40-18-220, 40-18-243, and 41-23-24 shall be substituted when 26 U.S.C. § 6654 refers to part IV of subchapter A of Chapter 1;

(4) Commissioner shall be substituted when 26 U.S.C. § 6654 refers to Secretary;

(5) The terms alternative minimum taxable income and adjusted self-employment income referred to in 26 U.S.C. § 6654(d)(2)(C)(i) shall be ignored for Alabama purposes.

## Nearby sections

- [Ala. Code § 40-18-1 Section 40-18-1 Definitions](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C18_S40-18-1.md)
- [Ala. Code § 40-18-1.1 Section 40-18-1.1 Operating Rules](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C18_S40-18-1.1.md)
- [Ala. Code § 40-18-2 Section 40-18-2 Levied; Persons and Subjects Taxable](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C18_S40-18-2.md)
- [Ala. Code § 40-18-2.1 Section 40-18-2.1 Income of Foreign Missionary Exempt](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C18_S40-18-2.1.md)
- [Ala. Code § 40-18-2.2 Section 40-18-2.2 Exemption of Certain Nonresident Income](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C18_S40-18-2.2.md)
- [Ala. Code § 40-18-3 Section 40-18-3 (Effective January 1, 2025) Income of Officers or Agents of the United States, Etc](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C18_S40-18-3.md)
- [Ala. Code § 40-18-4 Section 40-18-4 Interest or Other Income Received from Obligations of the United States or Its Possessions, Agencies or Instrumentalities](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C18_S40-18-4.md)
- [Ala. Code § 40-18-5 Section 40-18-5 Tax on Individuals](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C18_S40-18-5.md)
- [Ala. Code § 40-18-6 Section 40-18-6 Gain or Loss - Basis of Property; Adjusted Basis](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C18_S40-18-6.md)
- [Ala. Code § 40-18-6.1 Section 40-18-6.1 Gain or Loss - Special Rules for Capital Gains Invested in Opportunity Zones](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C18_S40-18-6.1.md)
- [Ala. Code § 40-18-7 Section 40-18-7 Gain or Loss - Determination of Amount](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C18_S40-18-7.md)
- [Ala. Code § 40-18-8 Section 40-18-8 Gain or Loss - Recognition](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C18_S40-18-8.md)
- [Ala. Code § 40-18-8.1 Section 40-18-8.1 Gain or Loss - Recognition of Gains Invested in Opportunity Zones](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C18_S40-18-8.1.md)
- [Ala. Code § 40-18-9 Section 40-18-9 Gain or Loss - Optional Method for Returning as Income Increases in Redemption Value of Securities Purchased at a Discount](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C18_S40-18-9.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C18_S40-18-80. Check the current official text before relying on it. Not legal advice.