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Alabama Code (Last Updated: November 28, 2014) |
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Title40 REVENUE AND TAXATION. |
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Chapter9B. TAX INCENTIVE REFORM ACT OF 1992. |
| § 40-9B-1. Short title. |
| § 40-9B-2. Legislative findings. |
| § 40-9B-3. Definitions. |
| § 40-9B-4. Authorization of abatement. |
| § 40-9B-4.1. Availability of incentives. |
| § 40-9B-5. Granting of abatement. |
| § 40-9B-6. Procedure for granting abatement. |
| § 40-9B-7. Private use property; taxation thereof. |
| § 40-9B-8. Certain purchases of tangible personal property used in constructing industrial development property exempted. |
| § 40-9B-9. Approval required for certain abatements. |
| § 40-9B-10. Applicability to certain trades or businesses engaged in postharvest processing of peanuts. |
| § 40-9B-11. Exemption period for qualified industrial or research enterprises. |
| § 40-9B-12. Availability of abatements after December 31, 2018. |
| § 40-9B-13. Disaster recovery tax incentive protection. |