(1) For tax years ending prior to January 1, 1982, the tax rates for individuals are:

Rate TAXABLE INCOME

1.5% up to $1,000

3.0% over $1,000, but not more than $3,000

4.5% over $3,000, but not more than $5,000

5.0% over $5,000

(2) For tax years beginning after December 31, 1981, the tax rates for individuals are:

TAXABLE INCOME TAXABLE INCOME

Single, Head of Family, Married

Rate Married Filing Separate Filing Joint

Up to and including

2% 0 - $500 0 - $1,000

4% $500 - $3,000 $1,000 - $6,000

5% $3,000 and over $6,000 and over

Author: John H. Burgess, Income Tax Division

Statutory Authority: Code of Ala. 1975, §40-18-5.

History: Amended: June 17, 1988; filed July 27, 1988. Amended: Filed September 18, 1996; effective October 23, 1996.