Alabama New Markets Development Act

Sections covered

• Ala. Code § 41-9-216Applicability of Article.
• Ala. Code § 41-9-217Short Title.
• Ala. Code § 41-9-218Definitions.
• Ala. Code § 41-9-219Tax Credit for Qualified Equity Investment.
• Ala. Code § 41-9-219.1Allocation of Tax Credits.
• Ala. Code § 41-9-219.2Limitation on Certifications.
• Ala. Code § 41-9-219.3Application for Designation as a Qualified Equity Investment.
• Ala. Code § 41-9-219.4Recapture of Tax Credit; Notice
• Ala. Code § 41-9-219.5Report.
• Ala. Code § 41-9-219-6Examinations; Rules; Appraisal.
• Ala. Code § 41-9-219.7Exceptions.