There is a newer version of the Code of Alabama
2016 Code of Alabama
Title 40 - REVENUE AND TAXATION.
Chapter 9B - TAX INCENTIVE REFORM ACT OF 1992.
- Section 40-9B-1 - Short title.
- Section 40-9B-2 - Legislative findings.
- Section 40-9B-3 - Definitions.
- Section 40-9B-4 - Authorization of abatement.
- Section 40-9B-4.1 - Availability of incentives.
- Section 40-9B-5 - Granting of abatement.
- Section 40-9B-6 - Procedure for granting abatement.
- Section 40-9B-7 - Private use property; taxation thereof.
- Section 40-9B-8 - Certain purchases of tangible personal property used in constructing industrial development property exempted.
- Section 40-9B-9 - Approval required for certain abatements.
- Section 40-9B-10 - Applicability to certain trades or businesses engaged in postharvest processing of peanuts.
- Section 40-9B-11 - Exemption period for qualified industrial or research enterprises.
- Section 40-9B-12 - Availability of abatements after December 31, 2018.
- Section 40-9B-13 - Disaster recovery tax incentive protection.
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