Chapter

Tax Incentive Reform Act of 1992

Ala. Code § 40-9B-1— Short Title.
Ala. Code § 40-9B-2— Legislative Findings.
Ala. Code § 40-9B-3— Definitions. (Amended by Acts 2026-550 and 2026-573)
Ala. Code § 40-9B-4— Authorization of Abatement. (Amended by Act 2026-573)
Ala. Code § 40-9B-4.1— Availability of Incentives. (Amended by Act 2026-573)
Ala. Code § 40-9B-5— Granting of Abatement.
Ala. Code § 40-9B-6— Procedure for Granting Abatement.
Ala. Code § 40-9B-7— Private Use Property; Taxation Thereof.
Ala. Code § 40-9B-8— Certain Purchases of Tangible Personal Property Used in Constructing Industrial Development Property Exempted.
Ala. Code § 40-9B-9— Approval Required for Certain Abatements.
Ala. Code § 40-9B-10— Applicability to Certain Trades or Businesses Engaged in Postharvest Processing of Peanuts.
Ala. Code § 40-9B-11— Exemption Period for Qualified Industrial or Research Enterprises.
Ala. Code § 40-9B-12— Availability of Abatements After December 31, 2018.
Ala. Code § 40-9B-13— Disaster Recovery Tax Incentive Protection.