reglab/housing_qa huggingface dataset:
AL Code § 40-17-73 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 17 - Gasoline and Other Motor Fuels; Lubricating Oils.|Article 2 - Gasoline Tax.|Division 2 - Distribution and Use of Proceeds.|Section 40-17-73 - Disposition of 55 Percent of Net Tax Proceeds.

Section 40-17-73Disposition of 55 percent of net tax proceeds. Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. (Acts 1967, Ex. Sess., No. 224, p. 295, §4; Acts 1969, No. 784, p. 1410, §2; Acts 1978, No. 582, p. 659, §3.)
AL Code § 40-17-74 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 17 - Gasoline and Other Motor Fuels; Lubricating Oils.|Article 2 - Gasoline Tax.|Division 2 - Distribution and Use of Proceeds.|Section 40-17-74 - Disposition of Sums Allocated and Apportioned to Counties.

Section 40-17-74Disposition of sums allocated and apportioned to counties. Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. (Acts 1967, Ex. Sess., No. 224, p. 295, §5; Acts 1969, No. 217, p. 536, §1.)
AL Code § 40-17-74.1 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 17 - Gasoline and Other Motor Fuels; Lubricating Oils.|Article 2 - Gasoline Tax.|Division 2 - Distribution and Use of Proceeds.|Section 40-17-74.1 - Distribution of Supplemental Net Tax.

Section 40-17-74.1Distribution of supplemental net tax. Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. (Acts 1992, No. 92-203, p. 486, §3.)
AL Code § 40-17-75 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 17 - Gasoline and Other Motor Fuels; Lubricating Oils.|Article 2 - Gasoline Tax.|Division 2 - Distribution and Use of Proceeds.|Section 40-17-75 - Use of County Portion to Pay Salaries of Members of County Governing Bodies.

Section 40-17-75Use of county portion to pay salaries of members of county governing bodies. Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. (Acts 1953, No. 838, p. 1129, §§1, 2.)
AL Code § 40-17-76 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 17 - Gasoline and Other Motor Fuels; Lubricating Oils.|Article 2 - Gasoline Tax.|Division 2 - Distribution and Use of Proceeds.|Section 40-17-76 - Payment of Compensation of Clerks of County Governing Bodies.

Section 40-17-76Payment of compensation of clerks of county governing bodies. Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. (Acts 1955, No. 90, p. 337.)
AL Code § 40-17-77 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 17 - Gasoline and Other Motor Fuels; Lubricating Oils.|Article 2 - Gasoline Tax.|Division 2 - Distribution and Use of Proceeds.|Section 40-17-77 - Effective Date of Census.

Section 40-17-77Effective date of census. Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. (Acts 1967, Ex. Sess., No. 224, p. 295.)
AL Code § 40-17-78 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 17 - Gasoline and Other Motor Fuels; Lubricating Oils.|Article 2 - Gasoline Tax.|Division 2 - Distribution and Use of Proceeds.|Section 40-17-78 - Use of Net Tax Proceeds for Highway Purposes - Generally.

Section 40-17-78Use of net tax proceeds for highway purposes - Generally. Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. (Acts 1967, Ex. Sess., No. 224, p. 295, §7; Acts 1969, No. 217, p. 536, §1.)
AL Code § 40-17-79 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 17 - Gasoline and Other Motor Fuels; Lubricating Oils.|Article 2 - Gasoline Tax.|Division 2 - Distribution and Use of Proceeds.|Section 40-17-79 - Use of Net Tax Proceeds for Highway Purposes - Construction and Maintenance of Streets in Municipalities.

Section 40-17-79Use of net tax proceeds for highway purposes - Construction and maintenance of streets in municipalities. Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. (Acts 1959, 1st Ex. Sess., No. 51, p. 95, §1.)
AL Code § 40-17-80 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 17 - Gasoline and Other Motor Fuels; Lubricating Oils.|Article 2 - Gasoline Tax.|Division 2 - Distribution and Use of Proceeds.|Section 40-17-80 - Use of Net Tax Proceeds for Highway Purposes - Construction and Maintenance of Highways and Traffic Control Areas on School Property.

Section 40-17-80Use of net tax proceeds for highway purposes - Construction and maintenance of highways and traffic control areas on school property. Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. (Acts 1959, 1st Ex. Sess., No. 51, p. 95, §2.)
AL Code § 40-17-81 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 17 - Gasoline and Other Motor Fuels; Lubricating Oils.|Article 2 - Gasoline Tax.|Division 2 - Distribution and Use of Proceeds.|Section 40-17-81 - State Treasurer to Make Allocations and Distributions.

Section 40-17-81State Treasurer to make allocations and distributions. Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. (Acts 1967, Ex. Sess., No. 224, p. 295, §8; Acts 1992, No. 92-203, p. 486, §4.)
AL Code § 40-17-82 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 17 - Gasoline and Other Motor Fuels; Lubricating Oils.|Article 2 - Gasoline Tax.|Division 2 - Distribution and Use of Proceeds.|Section 40-17-82 - Preservation of Prior Pledges.

Section 40-17-82Preservation of prior pledges. Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. (Acts 1967, Ex. Sess., No. 224, p. 295, §10.)
AL Code § 40-17-100 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 17 - Gasoline and Other Motor Fuels; Lubricating Oils.|Article 2 - Gasoline Tax.|Division 3 - Refund on Gasoline Used for Agricultural Purposes.|Section 40-17-100 - "Gasoline Used on the Farm for Agricultural Purposes" Defined.

Section 40-17-100"Gasoline used on the farm for agricultural purposes" defined. This section was amended and renumbered as §40-17-300 by Act 2008-275, p. 402, §6, effective August 6, 2008. (Acts 1957, No. 743, p. 1173, §2.)
AL Code § 40-17-101 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 17 - Gasoline and Other Motor Fuels; Lubricating Oils.|Article 2 - Gasoline Tax.|Division 3 - Refund on Gasoline Used for Agricultural Purposes.|Section 40-17-101 - Purpose of Division.

Section 40-17-101Purpose of division. This section was amended and renumbered as §40-17-300 by Act 2008-275, p. 402, §6, effective August 6, 2008. (Acts 1957, No. 743, p. 1173, §1.)
AL Code § 40-17-102 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 17 - Gasoline and Other Motor Fuels; Lubricating Oils.|Article 2 - Gasoline Tax.|Division 3 - Refund on Gasoline Used for Agricultural Purposes.|Section 40-17-102 - Eligibility for Refund; Amount.

Section 40-17-102Eligibility for refund; amount. This section was amended and renumbered as §40-17-300 by Act 2008-275, p. 402, §6, effective August 6, 2008. (Acts 1957, No. 743, p. 1173, §3; Acts 1959, No. 416, p. 1104, §1; Acts 1992, No. 92-203, p. 486, §5.)
AL Code § 40-17-103 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 17 - Gasoline and Other Motor Fuels; Lubricating Oils.|Article 2 - Gasoline Tax.|Division 3 - Refund on Gasoline Used for Agricultural Purposes.|Section 40-17-103 - Filing and Form of Claim for Refund.

Section 40-17-103Filing and form of claim for refund. This section was amended and renumbered as §40-17-300 by Act 2008-275, p. 402, §6, effective August 6, 2008. (Acts 1957, No. 743, p. 1173, §4; Acts 1959, No. 416, p. 1104, §2; Acts 1969, No. 1155, p. 2160; Acts 1992, No. 92-203, p. 486, §6.)
AL Code § 40-17-104 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 17 - Gasoline and Other Motor Fuels; Lubricating Oils.|Article 2 - Gasoline Tax.|Division 3 - Refund on Gasoline Used for Agricultural Purposes.|Section 40-17-104 - Time for Filing Claim.

Section 40-17-104Time for filing claim. This section was amended and renumbered as §40-17-300 by Act 2008-275, p. 402, §6, effective August 6, 2008. (Acts 1957, No. 743, p. 1173, §5; Acts 1959, No. 416, p. 1104, §3; Acts 1969, No. 1155, p. 2160.)
AL Code § 40-17-105 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 17 - Gasoline and Other Motor Fuels; Lubricating Oils.|Article 2 - Gasoline Tax.|Division 3 - Refund on Gasoline Used for Agricultural Purposes.|Section 40-17-105 - Payment of Refund; Appropriation.

Section 40-17-105Payment of refund; appropriation. This section was amended and renumbered as §40-17-300 by Act 2008-275, p. 402, §6, effective August 6, 2008. (Acts 1957, No. 743, p. 1173, §6.)
AL Code § 40-17-106 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 17 - Gasoline and Other Motor Fuels; Lubricating Oils.|Article 2 - Gasoline Tax.|Division 3 - Refund on Gasoline Used for Agricultural Purposes.|Section 40-17-106 - Powers of Commissioner of Revenue.

Section 40-17-106Powers of Commissioner of Revenue. This section was amended and renumbered as §40-17-300 by Act 2008-275, p. 402, §6, effective August 6, 2008. (Acts 1957, No. 743, p. 1173, §7.)
AL Code § 40-17-107 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 17 - Gasoline and Other Motor Fuels; Lubricating Oils.|Article 2 - Gasoline Tax.|Division 3 - Refund on Gasoline Used for Agricultural Purposes.|Section 40-17-107 - Tractors Owned by Applicant to Be Assessed for Ad Valorem Tax.

Section 40-17-107Tractors owned by applicant to be assessed for ad valorem tax. This section was amended and renumbered as §40-17-300 by Act 2008-275, p. 402, §6, effective August 6, 2008. (Acts 1957, No. 743, p. 1173, §7(a).)
AL Code § 40-17-108 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 17 - Gasoline and Other Motor Fuels; Lubricating Oils.|Article 2 - Gasoline Tax.|Division 3 - Refund on Gasoline Used for Agricultural Purposes.|Section 40-17-108 - False or Fraudulent Claims.

Section 40-17-108False or fraudulent claims. This section was amended and renumbered as §40-17-300 by Act 2008-275, p. 402, §6, effective August 6, 2008. (Acts 1957, No. 743, p. 1173, §8.)
AL Code § 40-17-120 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 17 - Gasoline and Other Motor Fuels; Lubricating Oils.|Article 2 - Gasoline Tax.|Division 4 - Refund on Gasoline Used for Static Testing of Engines.|Section 40-17-120 - "Gasoline" Defined.

Section 40-17-120"Gasoline" defined. Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. (Acts 1969, No. 403, p. 789, §2.)
AL Code § 40-17-121 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 17 - Gasoline and Other Motor Fuels; Lubricating Oils.|Article 2 - Gasoline Tax.|Division 4 - Refund on Gasoline Used for Static Testing of Engines.|Section 40-17-121 - Purpose of Division.

Section 40-17-121Purpose of division. Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. (Acts 1969, No. 403, p. 789, §1.)
AL Code § 40-17-122 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 17 - Gasoline and Other Motor Fuels; Lubricating Oils.|Article 2 - Gasoline Tax.|Division 4 - Refund on Gasoline Used for Static Testing of Engines.|Section 40-17-122 - Eligibility for Refund; Amount.

Section 40-17-122Eligibility for refund; amount. Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. (Acts 1969, No. 403, p. 789, §3; Acts 1992, No. 92-203, p. 486, §7.)
AL Code § 40-17-124 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 17 - Gasoline and Other Motor Fuels; Lubricating Oils.|Article 2 - Gasoline Tax.|Division 4 - Refund on Gasoline Used for Static Testing of Engines.|Section 40-17-124 - False or Fraudulent Claims.

Section 40-17-124False or fraudulent claims. Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. (Acts 1969, No. 403, p. 789, §5.)
AL Code § 40-17-125 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 17 - Gasoline and Other Motor Fuels; Lubricating Oils.|Article 2 - Gasoline Tax.|Division 4 - Refund on Gasoline Used for Static Testing of Engines.|Section 40-17-125 - Department of Revenue Authorized to Adopt, Promulgate, and Enforce Reasonable Rules and Regulations.

Section 40-17-125Department of Revenue authorized to adopt, promulgate, and enforce reasonable rules and regulations. Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. (Acts 1992, No. 92-203, p. 486, §8.)
AL Code § 40-18-70 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 18 - Income Taxes.|Article 2 - Withholding Tax; Optional Short Form Tax; Declaration of Estimated Tax.|Division 1 - General Provisions.|Section 40-18-70 - Definitions.

Section 40-18-70Definitions. For the purpose of this article, the following terms shall have the respective meanings ascribed by this section: (1) EMPLOYEE. Employee as defined in the Internal Revenue Code, as amended from time to time. (2) EMPLOYER. Employer as defined in the Internal Revenue Code, as amended from time to time. An employer is required to withhold tax from the wages of employees to the extent that such wages are earned in Alabama, whether the employee is a resident or a nonresident of the state. (3) INTERNAL REVENUE CODE. The Internal Revenue Code of the United States, as amended from time to time. (4) PROVISIONAL CONSTRUCTION EMPLOYERS. A provisional construction employer is any employer, including members of its affiliated group as that term is defined in the Internal Revenue Code, that (i) employs 50 or more employees in a construction project for qualified property located in a tax increment district in which not less than 50 percent, by area, of the real property within the tax increment district is an enhanced use lease area, as these terms are defined in Section 40-9E-1, a construction project for a qualifying industrial or research enterprise described in Section 40-9B-3(a)(8)e., or a construction project, the cost of which is part of a qualifying entity's capital cost, as these terms are defined in Section 40-9D-3, and (ii) has not registered in the tax year preceding the current tax year with the Alabama Department of Revenue for withholding tax purposes. If the provisional construction employer reports and pays all past withholding taxes due the state and continues to report and pay for a one-year period all withholding taxes due to Alabama, the employer will no longer be deemed to be a provisional construction employer. (5) WAGES. Wages as defined in the Internal Revenue Code, as amended from time to time. However, Alabama does differentiate from federal requirements for certain classes and amounts pursuant to departmental rules adopted via the procedures in Title 41. (Acts 1955, No. 289, p. 661, §1; Act 2007-199, p. 234, §5; Act 2008-275, p. 402, §9; Act 2010-184, p. 262, §3.)
AL Code § 40-18-72 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 18 - Income Taxes.|Article 2 - Withholding Tax; Optional Short Form Tax; Declaration of Estimated Tax.|Division 1 - General Provisions.|Section 40-18-72 - Included and Excluded Wages.

Section 40-18-72Included and excluded wages. If the remuneration paid by an employer to an employee for services performed during one half or more of any payroll period of not more than 31 consecutive days constitutes wages, all the remuneration paid by such employer to such employee for such period shall be deemed to be wages; but if the remuneration paid by an employer to an employee for services performed during more than one half of any such payroll period does not constitute wages, then none of the remuneration paid by such employer to such employee for such period shall be deemed to be wages. (Acts 1955, No. 289, p. 661, §3.)
AL Code § 40-18-73.1 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 18 - Income Taxes.|Article 2 - Withholding Tax; Optional Short Form Tax; Declaration of Estimated Tax.|Division 1 - General Provisions.|Section 40-18-73.1 - Provisional Employers.

Section 40-18-73.1Provisional employers. (a) This section shall be known and may be cited as the "Provisional Construction Employer Withholding Act." (b)(1) Subsequent to August 1, 2007, in addition to the other requirements contained in this title, all provisional construction employers shall be required to: a. Post a bond of not less than the average estimated annual withholding. b. Provide a minimum bond in all cases not to be less than five hundred dollars ($500) per employee. c. Provide the bond in the form of a surety bond, cash bond, or by other bonding or credit device deemed acceptable by the Commissioner of Revenue. (2) The Department of Revenue will issue a notice of compliance to those provisional construction employers that are in compliance with the registration and bond requirements contained in this section. (3) If the provisional construction employer fails to provide the notice of compliance to parties upon which they have engaged in contractual relationships, such parties must escrow 10 percent of the total amount of the contract for payment of taxes due the State of Alabama. (Act 2007-199, p. 234, §6.)
AL Code § 40-18-74 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 18 - Income Taxes.|Article 2 - Withholding Tax; Optional Short Form Tax; Declaration of Estimated Tax.|Division 1 - General Provisions.|Section 40-18-74 - Payment of Amounts Withheld.

Section 40-18-74Payment of amounts withheld. (a) Every employer required to deduct and withhold tax under Section 40-18-71 shall for each quarterly period, on or before the last day of the month following the close of each quarterly period, file a return and pay to the Department of Revenue the tax required to be withheld under Section 40-18-71. Where the aggregate amount required to be deducted and withheld by any employer for either the first or second month of a calendar quarter exceeds $1,000 the employer shall by the fifteenth day of the succeeding month file a return and pay the aggregate amount to the Department of Revenue. The amount paid shall be allowed as a credit against the liability shown on the employer's quarterly withholding return required by this section. Any employer required under this section to make monthly payments of the aggregate amount required to be deducted and withheld that does not file a return and pay the aggregate amount by the prescribed date shall be subject to the same penalties provided in Section 40-2A-11. (b) If the department, in any case, has reason to believe that the collection of the tax provided for in Section 40-18-71 is in jeopardy, it may require the employer to file a return and pay the tax at any time.  (c) Every employer, who fails to withhold or pay to the department any sums required by this chapter to be withheld and paid, shall be personally and individually liable therefor to the State of Alabama, and any sum or sums withheld in accordance with the provisions of Section 40-18-71 shall be deemed to be held in trust for the state.  (d) In the event an employer fails to withhold or pay to the department any amount required to be withheld under Section 40-18-71, that amount may be assessed against the employer in the same manner as is prescribed for the assessment of income tax under the provisions of Section 40-18-40. The employer may appeal from the final assessment in the same manner as is prescribed by law for appeals by the taxpayer. When no appeal is taken by the employer, execution may be issued upon the final assessment in the same manner as is provided by law for the issuance of an execution by the Department of Revenue.  (e) The state shall have a lien upon all the property of any employer who fails to withhold or pay to the department sums required to be withheld under Section 40-18-71. If the employer withholds but fails to pay the amounts withheld to the department, the lien shall accrue as of the date the amounts withheld were required to be paid to the department. If the employer fails to withhold, the lien shall accrue at the time the liability of the employer becomes fixed. (Acts 1955, No. 289, p. 661, §5; Acts 1981, No. 81-102, p. 122; Act 98-502, p. 1083, §1; Act 99-367, p. 591, §1.)
AL Code § 40-18-75 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 18 - Income Taxes.|Article 2 - Withholding Tax; Optional Short Form Tax; Declaration of Estimated Tax.|Division 1 - General Provisions.|Section 40-18-75 - Statement to Be Furnished Employee.

Section 40-18-75Statement to be furnished employee. (a) Every person required to deduct and withhold from an employee a tax under Section 40-18-71 shall furnish to each such employee in respect of the remuneration paid by such person to such employee during the calendar year, on or before January 31 of the succeeding year, or, if his employment is terminated before the close of such calendar year, within 30 days from the day on which the last payment of remuneration is made, a written statement showing the following: (1) The name of such person; (2) The name of the employee and his Social Security account number; (3) The total amount of wages, as defined in Section 40-18-70; (4) The total amount deducted and withheld as tax under Section 40-18-71. (b) The statement required to be furnished by this section in respect of any wages shall be furnished at such other times, shall contain such other information and shall be in such forms as the department may by regulations prescribe. A duplicate of such statement, if made and filed in accordance with regulations prescribed by the department, shall constitute the return required to be made in respect of such wages under Section 40-18-26. (c) The department may promulgate regulations providing for reasonable extensions of time, not in excess of 30 days, to employers required to furnish statements under this section. (Acts 1955, No. 289, p. 661, §6.)
AL Code § 40-18-76 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 18 - Income Taxes.|Article 2 - Withholding Tax; Optional Short Form Tax; Declaration of Estimated Tax.|Division 1 - General Provisions.|Section 40-18-76 - Liability for Tax Withheld.

Section 40-18-76Liability for tax withheld. An employer shall be liable for the payment of the tax required to be deducted and withheld under Section 40-18-71 and shall not be liable to any person for the amount of any such payment. (Acts 1955, No. 289, p. 661, §7.)
AL Code § 40-18-77 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 18 - Income Taxes.|Article 2 - Withholding Tax; Optional Short Form Tax; Declaration of Estimated Tax.|Division 1 - General Provisions.|Section 40-18-77 - Refund to Employer.

Section 40-18-77Refund to employer. (a) Where there has been an overpayment of tax under Section 40-18-71, refund or credit shall be made to the employer only to the extent that the amount of such overpayment was not deducted and withheld under Section 40-18-71 by the employer. (b) Any refund allowed by this section shall be administered in accordance with the procedures set out in Chapter 2A of this title. (Acts 1955, No. 289, p. 661, §8; Acts 1992, No. 92-186, p. 349, §55.)
AL Code § 40-18-78 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 18 - Income Taxes.|Article 2 - Withholding Tax; Optional Short Form Tax; Declaration of Estimated Tax.|Division 1 - General Provisions.|Section 40-18-78 - Credit for Tax Withheld.

Section 40-18-78Credit for tax withheld. The amount deducted and withheld as tax under Section 40-18-71 during any calendar year upon the wages of any individual shall be allowed as a credit to the recipient of the income against the tax imposed by Section 40-18-5 for taxable years beginning in such calendar year. If more than one taxable year begins in such calendar year, such amount shall be allowed as a credit against the tax for the last taxable year so beginning. (Acts 1955, No. 289, p. 661, §9.)