2022 Code of Alabama
Title 40 - Revenue and Taxation.
Chapter 9D - Alabama Economic Incentive Enchancement Act of 2007.
Section 40-9D-2 - Legislative Intent; Scope; Exclusiveness.
Section 40-9D-2
Legislative intent; scope; exclusiveness.
(a)(1) The legislative intent of this chapter is to provide incentives necessary to attract very large projects which shall generate a substantial number of jobs and economic growth for the citizens of Alabama.
(2) This chapter is intended as minimum code and the Department of Revenue may adopt rules under the Administrative Procedure Act to provide additional clarification, not inconsistent with this chapter.
(3) In the event of any conflict between this chapter and those of any other specific statutory provisions contained in other chapters of this title, or of any other title, it is declared to be the legislative intent that, to the extent such other specific provisions are inconsistent with or different from the provisions of this chapter, this chapter shall prevail.
(b) The provisions contained in this chapter shall govern the tax incentives for very large projects, as defined below, that locate in Alabama subsequent to December 31, 2006.
(Act 2007-199, p. 234, §2.)
