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Presumptive and Voluntary Sentencing StandardsMANUAL Effective October 1, 2019Sentencing Standards Manual 2019Table of Contents Alabama Sentencing Commission Statutes1General Instructions I Introduction17General
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Presumptive and voluntary refers to a tax reporting method where individuals make an estimation of their income and pay taxes on that estimated amount voluntarily.
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Individuals who choose to participate in the presumptive and voluntary tax reporting system are required to file.
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Individuals must report their estimated income, any deductions or credits they may be eligible for, and calculate the tax owed based on this information.
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