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Coal Production Tax Credit

Ala. Code § 40-18-220— Credit for Corporations Producing Coal Mined in Alabama.
Ala. Code § 40-18-221— Department to Promulgate and Issue Rules and Regulations.
Ala. Code § 40-18-222— (Repealed by Act 2023-546, § 4, Effective December 31, 2028, Unless Extended by Act of Legislature) Repeal of Incentives.