This article shall only apply to those areas within the State of Alabama which qualify as a “low income community” pursuant to Section 45D of the Internal Revenue Code.
Ala. Code § 41-9-216
Applicability of Article.
Known as the Alabama New Markets Development Act
The act spans §§ 41-9-216 to 41-9-219.7 (11 sections).
(Act 2012-483, p. 1340, §1.)
Official source: Alabama Legislature (ALISON). Reproduced from public-domain Alabama statutes; confirm against the official source for the current text. Not legal advice.