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2025 Code of Alabama
Title 40 - Revenue and Taxation.
Chapter 18 - Income Taxes.
Article 8 - Coal Production Tax Credit.
- Section 40-18-220 - Credit for Corporations Producing Coal Mined in Alabama.
- Section 40-18-221 - Department to Promulgate and Issue Rules and Regulations.
- Section 40-18-222 - (Repealed by Act 2023-546, § 4, Effective December 31, 2028, Unless Extended by Act of Legislature) Repeal of Incentives. (Repealed by Act 2023-546, § 4, Effective December 31, 2028, Unless Extended by Act of Legislature)
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