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2020 Code of Alabama
Title 37 - Public Utilities and Public Transportation.
Chapter 11C - Railroad Modernization Act of 2019.
- Section 37-11C-1 - Short Title.
- Section 37-11C-2 - Definitions.
- Section 37-11C-3 - Standards for Approval of Qualified Railroad Rehabilitation Expenditures; Application for Tax Credits; Completion of Project; Tax Credit Certificate; Fees; Annual Report.
- Section 37-11C-4 - Allowance and Claim of Tax Credits; Railroad Rehabilitation Income Tax Credit Account; Written Transfer Agreements.
- Section 37-11C-5 - Rulemaking Authority; Applications for Reservation of Tax Credits.
- Section 37-11C-6 - Duration of Tax Credits.
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