2020 Code of Alabama
Title 41 - State Government.
Chapter 23 - Department of Economic and Community Affairs.
Article 2 - Alabama Enterprise Zone Act.
Section 41-23-32 - Federal Tax Exemptions and Enterprise Zone Legislation.
Federal tax exemptions and enterprise zone legislation.
The provisions of this article shall be complementary to and consistent with federal tax exemptions and be superseded when necessary by the passage of federal enterprise zone legislation.
(Acts 1987, No. 87-573, p. 897, §13.)