Title 41

The authority of the State Bureau of Tourism and Travel to plan and conduct all state programs of information and publicity designed to attract tourists to the State of Alabama is hereby confirmed and continued; provided, however, that the Director of the State Bureau of Tourism …

(a) The Legislature finds and declares that: (1) The people of this state have a fundamental interest in the orderly development of the state and its regions; (2) The state has a positive interest in the preparation and maintenance of long-term, comprehensive plans for the econom…

As used in this article, the following terms shall have the following meanings, respectively, unless the context clearly indicates otherwise: (1) A-95. The process of evaluation, review, and coordination of federal and federally assisted programs and projects; (2) A-102. The proc…

It specifically is the legislative intent to maintain and retain all of the powers, duties, responsibilities, personnel, property and assets of whatsoever nature, not involved in federal programs and federal grants and federal assistance, in the Alabama Development Office and in …

(a) The Legislature finds and declares that: (1) The people of this state have a fundamental interest in the orderly development of the state and its regions; (2) The state has a positive interest in the preparation and maintenance of long-term, comprehensive plans for the econom…

(a) There is hereby created the Office of State Planning and Federal Programs within the office of the Governor and directly under his or her supervision and control. The Office of State Planning and Federal Programs shall consist of the Governor as the State Planning and Federal…

The Governor, in carrying out his or her responsibilities under this article, may establish advisory committees or councils and appoint the members thereto, which members shall serve at his or her pleasure. Members shall serve without compensation, but shall be reimbursed for the…

The Office of State Planning and Federal Programs shall be the principal staff agency of the executive branch to plan with the other departments of state government, and with other governmental units, for the comprehensive development of the state’s human, economic, and physical …

(a) The powers and duties of the Office of State Planning and Federal Programs shall be as follows: (1) To develop a comprehensive state plan, and yearly updates to the plan, to be submitted by the Governor to the Legislature for its consideration; (2) To develop, for approval by…

All parts of the state appropriation and any funds from federal sources made prior to May 28, 1980, to the Alabama Development Office for the planning office functions are hereby transferred to the Office of State Planning and Federal Programs. (Acts 1980, No. 80-735, p. 1491, §8…

The Director of the Office of State Planning and Federal Programs is authorized to employ one person in the unclassified service; without participation in the state Merit System; provided, however, that such person shall be entitled to the same rights, privileges and benefits as …

The provisions of this article shall not apply to the Alabama Law Enforcement Planning Agency and the Alabama Justice Information Commission. (Acts 1980, No. 80-735, p. 1491, §10.)

(a) After May 4, 2011, no commitment made by the state to provide economic development funds as an incentive for a company to build or expand in this state shall be valid unless the state and the company to whom the commitment was made, within five years of the date of the commit…

This article shall only apply to those areas within the State of Alabama which qualify as a “low income community” pursuant to Section 45D of the Internal Revenue Code. (Act 2012-483, p. 1340, §1.)

This article shall be known as the Alabama New Markets Development Act. (Act 2012-483, p. 1340, §2.)

As used in this article, the following terms shall have the following meanings: (1) APPLICABLE PERCENTAGE. Zero percent for the first credit allowance date, 8.33 percent for the next six credit allowance dates, for the total of 50 percent. (2) CREDIT ALLOWANCE DATE. With respect …

The purchaser of the qualified equity investment, or subsequent holder of the qualified equity investment, earns a vested right to a tax credit and shall be entitled to utilize a portion of such tax credit during the taxable year including that credit allowance date equal to the …

(a) The department may conduct examinations to verify that the tax credits under this article have been received and applied according to the requirements of this article and to verify that no event has occurred that would result in a recapture of tax credits under Section 41-9-2…

Tax credits claimed under this article shall not be saleable or transferable. Tax credits earned by a partnership, limited liability company, S corporation, or other “pass-through” entity may be allocated to the partners, members, or shareholders of that entity for their direct u…

Once the department has certified a cumulative amount of qualified equity investments that can result in the utilization of twenty million dollars ($20,000,000) of tax credits in any tax year, the department may not certify any more qualified equity investments under Section 41-9…

(a) A qualified community development entity that seeks to have an equity investment or long-term debt security designated as a qualified equity investment and eligible for tax credits under this article shall apply to the department. The qualified community development entity sh…

(a) The Department of Revenue shall recapture, from the taxpayer that claimed or is entitled to claim the credit on a return, the tax credit allowed under this article if, at any time during the seven-year period beginning on the date of the original issue to the qualified equity…

(a) On or before the 30th day prior to the third and sixth anniversaries of the issuance of each qualified equity investment, the issuer of such qualified equity investment shall submit a report on a form that the department provides that includes all of the following: (1) The na…

Notwithstanding the foregoing, no landfill or dump, regardless of nature, toxic substance, trash, waste, household, chemical, or otherwise, shall qualify for any tax credit permitted by this article. (Act 2012-483, p. 1340, §11.)

The Richmond Pearson Hobson Memorial Board as established in Section 41-9-221 is abolished. All property, real and personal, under the management and control of the memorial board, including but not limited to “Magnolia Grove,” the Richmond Pearson Hobson home and lands located i…

This article shall be known and may be cited as the Alabama Memorial Preservation Act of 2017. (Act 2017-354, §1.)

“For the purposes of this article, the following terms shall have the following meanings: ”(1) ARCHITECTURALLY SIGNIFICANT BUILDING. A building located on public property that by its very nature, inherent design, or structure constitutes a monument. ”(2) COMMITTEE. The Committee …

”(a) No architecturally significant building, memorial building, memorial street, or monument which is located on public property and has been so situated for 40 or more years may be relocated, removed, altered, renamed, or otherwise disturbed. ”(b) No architecturally significant…

No person may prevent the governmental entity having responsibility for maintaining any architecturally significant building, memorial building, memorial school, memorial street, or monument from taking proper and appropriate measures, and exercising proper and appropriate means,…

(a) There is created the Committee on Alabama Monument Protection. (b) The legislative members of the committee shall be appointed and reappointed at the beginning of each legislative quadrennium. The members of the committee appointed pursuant to subdivisions (3) to (5), inclusi…

(a)(1) Any entity exercising control of public property on which an architecturally significant building, memorial building, memorial school, memorial street, or monument is located may petition the committee for a waiver from subsection (b) or subsection (c) of Section 41-9-232 …

This article does not apply to any of the following: (1) Art and artifacts in the collections of museums, archives, and libraries. (2) Any architecturally significant building, memorial building, memorial street, or monument that is any of the following: a. Located on public prop…

The Committee on Alabama Monument Protection, pursuant to the Alabama Administrative Procedure Act, shall adopt rules as necessary to provide for the implementation of this article including, but not limited to, further defining an architecturally significant building. (Act 2017-…

The historical heritage of the State of Alabama is among its most valued and important assets, and the preservation of historic sites, buildings, and objects within the state is of great concern to Alabama and its people. It is of special value to the youth of Alabama as a consta…

The commission, as an agency of the State of Alabama, constitutes a public body corporate and shall have, in addition to those set forth specifically in this division, all powers necessary or convenient to effect the purposes for which it has been established under and by the ter…

The purpose of the Alabama Historical Commission, hereinafter referred to as the commission, shall be to acquire in its own name or in the name of the State of Alabama by purchase, devise, lease, assignment, license, condemnation, gift, bequest, transfer, or otherwise buildings, …

The commission shall consist of 21 members, one of whom shall be the Governor, one of whom shall be the Lieutenant Governor, one of whom shall be the Speaker of the House of Representatives, one of whom shall be the Director of the Department of Archives and History, one of whom …

No member of the commission shall receive any pay or emolument other than his or her expenses incurred in the discharge of his or her duties as a member of the commission which expenses shall be paid in the amounts provided for in Article 2 of Chapter 7 of Title 36 of this code. …

The commission shall hold an annual meeting at the Capitol building in Montgomery, and eight members of the commission shall constitute a quorum for the transaction of business. Additional meetings will be held at such times and places within the State of Alabama as may be consid…

(a) There is hereby established a Board of Advisors to the Alabama Historical Commission. Said board of advisors shall consist of no less than 15 persons. Each of the below listed societies, organizations, individuals, commissions, and institutions shall have the authority to nam…

The commission may employ an executive director, who shall serve at the pleasure of the commission and who shall be responsible directly to the commission for the general supervision and execution of the work of the commission. The commission shall fix his or her compensation, wi…

The commission may employ either on a part-time or full-time basis such advisors, archaeologists, architects, engineers, attorneys, real estate appraisers, laborers, artisans, historians, caretakers, guides, peace officers, technicians, superintendents, stenographers and administ…

The commission shall have the following duties and powers: (1) To promote and increase knowledge and understanding of the history of this state from the earliest time to the present, including the archaeological, Indian, Spanish, British, French, Colonial, Confederate, and Americ…

(a) Notwithstanding any provision of law to the contrary, the Alabama Historical Commission may enter into contracts with any group or person for the recovery or salvage of archaeological treasure, sunken or abandoned ships and wrecks of the sea, or parts thereof or their content…

(a) The following historic properties and sites shall be under the jurisdiction and control of the Alabama Historical Commission: (1) Fort Mims, Stockton, Baldwin County; (2) Fort Toulouse, Wetumpka, Elmore County; (3) Gaineswood, Demopolis, Marengo County; and (4) Confederate Me…

The Cahawba Historical Site, a property on the National Register of Historic Places, Dallas County, Alabama, shall be under the jurisdiction and control of the Alabama Historical Commission, which shall have full authority to develop, renovate, preserve, maintain, operate, exhibi…