Code of Alabama — Title 40 (Revenue and Taxation)
Ala. Code § 40-14B-13 — Indemnification, Etc., of Certified Investors
The certified capital company may agree to indemnify, or purchase a guaranty, indemnity, bond, insurance policy, or other payment undertaking for the benefit of a certified investor for losses resulting from the recapture or forfeiture of premium tax credits under Section 40-14B-12.
Source: official text