The Department of Revenue shall promulgate rules and regulations for the implementation of the credit authorized in this article and shall coordinate with the Alabama State Soil and Water Conservation Committee (ASWC) for technical service for the eligible applicants. (Act 2012-391, p. 1049, §5.)
Rules and Regulations. (Repealed by Act 2023-546, § 8, Effective December 31, 2028, Unless Extended by Act of Legislature)
Ala. Code § 40-18-344, under Irrigation Equipment Tax Credit. [Repealed by Act 2023–546, § 8, Effective December 31, 2028, Unless Extended by Act of Legislature].
Ala. Code § 40-18-344