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us-al/statute/title-40/chapter-18/article-7 — Tax Credits for Projects of New Businesses and Business Expansions · Axiom
Axiom
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Alabama
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Statutes
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Title 40
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§ chapter-18
Tax Credits for Projects of New Businesses and Business Expansions
17 sections
40-18-190
Definitions
40-18-191
Filing with Department Written Statement of Intent to Claim Credit
40-18-192
Effect of Compliance with Requirements; Agreements Specifying Method by Which Income Generated and Allocation of Credit
40-18-193
Qualifications for Capital Credits
40-18-193.1
Applicability to Gaming Facilities
40-18-194
Entities Allowed Capital Credit
40-18-195
Capital Credit Not to Exceed Capital Costs of Project
40-18-195.1
Capital Credits and Abatements Under 2007 North American Classification System Industry Group 2121
40-18-196
Department to Report Annually
40-18-197
Department to Adopt Regulations and to Audit Companies
40-18-198
Officer to File Affidavit with Department
40-18-199
State Industrial Development Authority Not to Grant Credits Except for Certain Entities
40-18-200
Entities Approved by State Industrial Development Authority Prior to January 16, 1995, May Elect to Receive Credit Under Article
40-18-201
Companies to Maintain Records; Regulations Concerning Determination of Income
40-18-202
Availability of Capital Credits for New Projects After December 31, 1998
40-18-202.1
Availability of Capital Credits After December 31, 2018
40-18-203
Provisions to Govern Administration of Article
