Article

Tax Credits for Projects of New Businesses and Business Expansions

Ala. Code § 40-18-190— Definitions.
Ala. Code § 40-18-191— Filing with Department Written Statement of Intent to Claim Credit.
Ala. Code § 40-18-192— Effect of Compliance with Requirements; Agreements Specifying Method by Which Income Generated and Allocation of Credit.
Ala. Code § 40-18-193— Qualifications for Capital Credits.
Ala. Code § 40-18-193.1— Applicability to Gaming Facilities.
Ala. Code § 40-18-194— Entities Allowed Capital Credit.
Ala. Code § 40-18-195— Capital Credit Not to Exceed Capital Costs of Project.
Ala. Code § 40-18-195.1— Capital Credits and Abatements Under 2007 North American Classification System Industry Group 2121.
Ala. Code § 40-18-196— Department to Report Annually.
Ala. Code § 40-18-197— Department to Adopt Regulations and to Audit Companies.
Ala. Code § 40-18-198— Officer to File Affidavit with Department.
Ala. Code § 40-18-199— State Industrial Development Authority Not to Grant Credits Except for Certain Entities.
Ala. Code § 40-18-200— Entities Approved by State Industrial Development Authority Prior to January 16, 1995, May Elect to Receive Credit Under Article.
Ala. Code § 40-18-201— Companies to Maintain Records; Regulations Concerning Determination of Income.
Ala. Code § 40-18-202— Availability of Capital Credits for New Projects After December 31, 1998.
Ala. Code § 40-18-202.1— Availability of Capital Credits After December 31, 2018.
Ala. Code § 40-18-203— Provisions to Govern Administration of Article.