Section 40-18-15.1 Net income taxable income defined - Generally.
Section 40-18-15.1
Net income taxable income defined - Generally.
For purposes of this chapter, the term "taxable income" or "net income" shall mean "gross income," as defined in Section 40-18-14, less the deductions allowed to individuals by this chapter.
(Act 98-502, p. 1083, §1.)