Statutes > Alabama Statutes > Title 40 — REVENUE AND TAXATION. > Chapter 18 — INCOME TAXES. > Section 40-18-85 Estates and fiduciaries.

Section 40-18-85 Estates and fiduciaries.

Section 40-18-85

Estates and fiduciaries.

Nothing in this article shall be construed to require declarations to be filed by estates and trusts.

(Acts 1955, No. 289, p. 661, §17.)