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53 chapters · 1,875 sections in this title.
Ala. Code § 40-9G-1 Definitions
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For purposes of this chapter, the following words and phrases have the following meanings: (1) APPROVED ACTIVITY. The conduct of an activity that is predominantly any one or more of the following: a. Described by NAICS Code 1133, 115111, 2121, 22111, 221330, 31 (other than 311811…
Ala. Code § 40-9G-2 Incentives for Qualifying Projects; Filings; Audits; Promulgation of Regulations
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(a) For any qualifying project, an abatement may be allowed for ad valorem taxes and construction related transaction taxes. (1) The abatement of construction related transaction taxes shall be subject to and shall follow the procedures, provisions, limitations, and definitions o…