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2018 Code of Alabama
Title 40 - REVENUE AND TAXATION.
Chapter 18 - INCOME TAXES.
Article 9 - Capital Credits for Qualified Products.
- Section 40-18-240 - Definitions.
- Section 40-18-241 - Written statement of intent to claim credit.
- Section 40-18-242 - Written agreements with department.
- Section 40-18-243 - Availability of credit on pass-through basis.
- Section 40-18-244 - Credits not to exceed costs.
- Section 40-18-245 - Report to Legislature.
- Section 40-18-246 - Regulations; periodic audits.
- Section 40-18-247 - Affidavit of compliance.
- Section 40-18-248 - Maintenance of records; promulgation of regulations.
- Section 40-18-249 - Availability of credit after December 31, 2005.
- Section 40-18-250 - Administration of article.
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