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Alabama Statutes, Title 40

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Title 40

53 chapters · 1,875 sections in this title.

All chapters in Title 401,875 Ch 18, Income Taxes299 Ch 12, Licenses281 Ch 17, Gasoline and Other Motor Fuels; Lubr…126 Ch 23, Sales and Use Taxes115 Ch 10, Sale of Land110 Ch 7, Assessment of Taxes Generally89 Ch 9, Exemptions from Taxation and Licenses84 Ch 21, Public Utilities69 Ch 26B, Providers of Medical Services Privil…53 Ch 25, Tobacco and Vaping Tax49 Ch 1, General Provisions45 Ch 29, Enforcement of Tax Laws42 Ch 2, Department of Revenue34 Ch 5, Tax Collectors34

9 sections·Filtered byTitle 40✕Ch 9C✕

Ala. Code § 40-9C-1 Short Title. (Repealed by Act 2023-546, § 2, Effective December 31, 2028, Unless Extended by Act of Legislature)
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This chapter shall be known and may be cited as the Brownfield Development Tax Abatement Act. (Act 2004-245, p. 334, §1.)
Ala. Code § 40-9C-2 Legislative Findings. (Repealed by Act 2023-546, § 2, Effective December 31, 2028, Unless Extended by Act of Legislature)
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The Legislature recognizes the importance of recovering and reusing previously utilized property to the well-being of the people of the state. The Legislature also recognizes that in some cases additional incentives are required to succeed in recovering brownfield sites and there…
Ala. Code § 40-9C-3 Definitions. (Repealed by Act 2023-546, § 2, Effective December 31, 2028, Unless Extended by Act of Legislature)
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For purposes of this chapter, the following words and phrases shall have the following meanings: (1) ABATE, ABATEMENT. A reduction or elimination of a taxpayer’s liability for tax. An abatement of local and noneducation transaction taxes imposed under Chapter 23 of this title sha…
Ala. Code § 40-9C-4 Authorization of Abatement. (Repealed by Act 2023-546, § 2, Effective December 31, 2028, Unless Extended by Act of Legislature)

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(a) Noneducational ad valorem taxes, construction related noneducation transaction taxes, except those construction related transaction taxes levied for educational purposes or for capital improvements for education, and mortgage and recording taxes may be abated with respect to …

Ala. Code § 40-9C-5 Granting of Abatement. (Repealed by Act 2023-546, § 2, Effective December 31, 2028, Unless Extended by Act of Legislature)

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(a) Subject to the geographical or jurisdictional limitations specified in subsection (b), the governing body of a municipality or a county may grant abatements of all of the taxes allowed to be abated under Section 40-9C-4 with respect to private use brownfield development prope…

Ala. Code § 40-9C-6 Procedure for Granting Abatement. (Repealed by Act 2023-546, § 2, Effective December 31, 2028, Unless Extended by Act of Legislature)

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(a) Subject to the limitations set out in Section 40-9C-5, any person who proposes to become a private user of brownfield development property or of a major addition thereto may apply to the governing body of any municipality or county at or about the time a voluntary cleanup pla…

Ala. Code § 40-9C-7 Exemption of Certain Purchases of Tangible Personal Property Used in Constructing Brownfield Development Property. (Repealed by Act 2023-546, § 2, Effective December 31, 2028, Unless Extended by Act of Legislature)

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Notwithstanding any other laws, and subject to the limitations set out in Section 40-9C-5, the gross proceeds of the sale to, or the storage, use, or consumption by, any contractor of any tangible personal property to be incorporated into a brownfield development property or majo…

Ala. Code § 40-9C-8 Rules and Regulations. (Repealed by Act 2023-546, § 2, Effective December 31, 2028, Unless Extended by Act of Legislature)

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The Department of Revenue shall adopt all necessary rules, regulations, and orders needed to implement and administer this chapter. (Act 2004-245, p. 334, §8.)

Ala. Code § 40-9C-9 Repeal of Incentives. (Repealed by Act 2023-546, § 2, Effective December 31, 2028, Unless Extended by Act of Legislature)

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(a) The Brownfield Development Tax Abatement Act, Chapter 9C, of Title 40, commencing with Section 40-9C-1, is repealed effective December 31, 2028, unless extended by an act of the Legislature prior to that date for no more than five additional years. (Act 2023-546, §§ 2, 11.)