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;
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.