Article

2017 Tax Credit for Historic Structures

Ala. Code § 40-9F-30— Applicability.
Ala. Code § 40-9F-31— Definitions.
Ala. Code § 40-9F-32— Procedures for Rehabilitation of Qualified Structures; Tax Credits; Review; Audit; Fees; Report to Legislature.
Ala. Code § 40-9F-33— Limitations on Tax Credits; Historic Income Tax Credit Account; Transfer or Assignment of Tax Credits.
Ala. Code § 40-9F-34— Recapture of Tax Credits; Assessment.
Ala. Code § 40-9F-35— Appeals.
Ala. Code § 40-9F-36— Availability of Tax Credits After December 31, 2022.
Ala. Code § 40-9F-37— Rulemaking Authority; Acceptance of Applications.
Ala. Code § 40-9F-38— Historic Tax Credit Evaluating Committee. (Amended by Act 2026-209)