Ala. Code § 41-29-3.1

The acceptance of a tax abatement, grant, credit, or exemption provided in Section 41-29-3, shall act as approval and written consent by the taxpayer, as required by Section 40-2A-10, to disclose to the taxpayer, the corresponding amount of the tax abatement, grant, credit, or exemption, and the realized benefits to the Secretary of Commerce. The disclosure of the tax abatement, grant, credit, or exemption, and the realized benefits shall be provided by the taxpayer to the Secretary of Commerce for the previous fiscal year and shall be reported by the Secretary of Commerce no later than the second legislative day of each regular session in accordance with Section 40-1-50, to the Legislature.