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Author Topic: Are federal installations part of the states that surround them?  (Read 1630 times)

jeffjoe

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Re: Are federal installations part of the states that surround them?
« Reply #10 on: May 11, 2004, 10:13:54 AM »
By definition, federal property is not in the state, even though it is surrounded by the state.

I've filed a number of returns, but never received a refund of the taxes collected.

Under your interpretation, anyone who travels through Alabama to do business would have to pay income tax.  If I drive from Georgia to Mississippi to work, should this law apply to me?


I am not a lawyer.  This is not legal advice.  If you want to look up the laew this is where to look.

Ala.Code 1975 40-18-2  Levied; persons and subjects taxable generally.

(6) Every nonresident individual receiving income from property owned or business transacted in Alabama;
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My non legal interpretation,

"property owned or business transacted in Alabama", The federal government "owns" the propery within the bounderies of the state. 

Further, in my non-legal opinion, under the long arm provisions, you are subject to jurisdiction in the state because you avail yourself of the state on a regular systematic way by traveling by puposefully coming to the state on a regular basis by choice to work.

You probably can file an Alabama tax return and get a refund.  I don't know that for sure. It is worth looking into.


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lawschoolafterdark

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Re: Are federal installations part of the states that surround them?
« Reply #11 on: May 11, 2004, 10:28:02 AM »
No the "minimum contacts" should not "offend traditional sensibilities"  Civ. Pro stuff.

The property owned or income earned within the state part gets you.

I looked on Westlaw for your problem.  I could not find any case law 10% on point.  When it coimes to taxation.  The federal courts are usually pretty forgiving to the state tax man.

If you were an Alabama tax resident paying state taxes in another state you can deduct those taxes from your Alabama Income tax.

You have two options: 1. Be gald you don't have income tax in Tennesse and call it a wash or 2. go see a tax lawyer and let them figure it out. A reputable tax lawyer in Nashville would have certainly dealt with this before.

lawschoolafterdark

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Re: Are federal installations part of the states that surround them?
« Reply #12 on: May 11, 2004, 10:30:41 AM »
Look up the tax code Ala.Code 1975 40-18 and you can probably dig deeper than I did and get a more complete answer.  Go to www.lexisone.com and you can search the code for free.  It is a little clunky compared to regular lexis or westlaw.