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Ala. Code § 41-23-32

Federal Tax Exemptions and Enterprise Zone Legislation.

Known as the Alabama Enterprise Zone Act

The act spans §§ 41–41 (14 sections).

(Acts 1987, No. 87-573, p. 897, §13.)

REPEALED BY ACT 2023-546, EFFECTIVE DECEMBER 1, 2028 UNLESS EXTENDED BY AN ACT OF THE LEGISLATURE.

The provisions of this article shall be complementary to and consistent with federal tax exemptions and be superseded when necessary by the passage of federal enterprise zone legislation.

Official source: Alabama Legislature (ALISON). Reproduced from public-domain Alabama statutes; confirm against the official source for the current text. Not legal advice.