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2025 Code of Alabama
Title 40 - Revenue and Taxation.
Chapter 9F - Rehabilitation of Historic Structures.
Article 2 - 2017 Tax Credit for Historic Structures.
- Section 40-9F-30 - Applicability.
- Section 40-9F-31 - Definitions.
- Section 40-9F-32 - Procedures for Rehabilitation of Qualified Structures; Tax Credits; Review; Audit; Fees; Report to Legislature.
- Section 40-9F-33 - Limitations on Tax Credits; Historic Income Tax Credit Account; Transfer or Assignment of Tax Credits.
- Section 40-9F-34 - Recapture of Tax Credits; Assessment.
- Section 40-9F-35 - Appeals.
- Section 40-9F-36 - Availability of Tax Credits After December 31, 2022.
- Section 40-9F-37 - Rulemaking Authority; Acceptance of Applications.
- Section 40-9F-38 - Historic Tax Credit Evaluating Committee.
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