Alabama Code (Last Updated: November 28, 2014) |
Title40 REVENUE AND TAXATION. |
Chapter18. INCOME TAXES. |
Article7. Tax Credits for Projects of New Businesses and Business Expansions. |
§40-18-197. Department to adopt regulations and to audit companies.
Latest version.
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The department shall adopt regulations to carry out the provisions of this article. The department shall audit each investing company periodically to monitor compliance by the investing company with the provisions hereof which are conditions to the availability of capital credits for each year.