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53 chapters · 1,875 sections in this title.
Ala. Code § 40-9B-1 Short Title
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This chapter shall be known and may be cited as the “Tax Incentive Reform Act of 1992.” (Acts 1992, No. 92-599, p. 1239, §1.)
Ala. Code § 40-9B-10 Applicability to Certain Trades or Businesses Engaged in Postharvest Processing of Peanuts
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Beginning April 1, 2003, a trade or business in counties with populations under 30,000 engaged in the postharvest processing of peanuts described in the 1987 Standard Industrial Classification Manual, or its successor, shall constitute an industrial or research enterprise for onl…
Ala. Code § 40-9B-11 Exemption Period for Qualified Industrial or Research Enterprises
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(a) Effective October 1, 2011, the maximum exemption period for a qualifying industrial or research enterprise described in paragraph e. of subdivision (10) of subsection (a) of Section 40-9B-3, which is owned by a utility described in Section 37-4-1(7)a., shall be 10 years appli…
Ala. Code § 40-9B-12 Availability of Abatements After December 31, 2018
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The tax abatements and abatements of payments in lieu of taxes authorized by the amendments to Sections 40-9B-3, 40-9B-4, and 40-9B-11 by Act 2008-275 shall not be available for new industrial or research enterprises described in Section 40-9B-3(a)(10)e. after December 31, 2018, …