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Alabama Code (Last Updated: November 28, 2014) |
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Title40 REVENUE AND TAXATION. |
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Chapter18. INCOME TAXES. |
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Article7. Tax Credits for Projects of New Businesses and Business Expansions. |
| § 40-18-190. Definitions. |
| § 40-18-191. Filing with department written statement of intent to claim credit. |
| § 40-18-192. Effect of compliance with requirements; agreements specifying method by which income generated and allocation of credit. |
| § 40-18-193. Qualifications for capital credits. |
| § 40-18-193.1. Applicabilty to gaming facilities. |
| § 40-18-194. Entities allowed capital credit. |
| § 40-18-195. Capital credit not to exceed capital costs of project. |
| § 40-18-195.1. Capital credits and abatements under 2007 North American Classification System Industry Group 2121. |
| § 40-18-196. Department to report annually. |
| § 40-18-197. Department to adopt regulations and to audit companies. |
| § 40-18-198. Officer to file affidavit with department. |
| § 40-18-199. State Industrial Development Authority not to grant credits except for certain entities. |
| § 40-18-200. Entities approved by State Industrial Development Authority prior to January 16, 1995, may elect to receive credit under article. |
| § 40-18-201. Companies to maintain records; regulations concerning determination of income. |
| § 40-18-202. Availability of capital credits for new projects after December 31, 1998. |
| § 40-18-202.1. Availability of capital credits after December 31, 2018. |
| § 40-18-203. Provisions to govern administration of article. |