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Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-18-193

Qualifications for Capital Credits

Official textalison.legislature.state.al.us

REPEALED IN THE 2015 REGULAR SESSION BY ACT 2015-27 EFFECTIVE JULY 2, 2015.

Last amended: Acts 1995, No. 95-187, p. 250, §4; Acts 1997, No. 97-446, p. 765, §1; Act 2001-965, 3rd Sp. Sess., p. 854, §1; Act 2009-722, p. 2143, §2; Act 2012-210, p. 351, §2; Act 2012-436, p. 1215, §2.

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In this chapter (40 sections)
  1. 40-18-160 · General Provisions
  2. 40-18-161 · Determination of Taxable Income
  3. 40-18-162 · Determination of Tax of Shareholder
  4. 40-18-163 · Adjustments for Services Rendered or Capital Furnished by…
  5. 40-18-164 · Increase or Decrease in Basis of Shareholder’s Stock;…
  6. 40-18-165 · Distribution of Property Generally
  7. 40-18-166 · “Accumulated Adjustments Account” Defined; Application…
  8. 40-18-167 · Applicability of Chapter
  9. 40-18-168 · “Carryforward” and “Carryback” Provisions
  10. 40-18-169 · Adjustments to Earnings and Profits
  11. 40-18-170 · Circumstances Under Which Corporation Treated as…
  12. 40-18-171 · Determination of Shareholder’s Pro Rata Share; “Affected…
  13. 40-18-172 · “Post-Termination Transition Period” and “Determination”…
  14. 40-18-173 · Interpretation of Article Generally
  15. 40-18-174 · Tax Imposed on Certain Built-In Gains
  16. 40-18-175 · Tax Imposed When Passive Investment Income of Corporation…
  17. 40-18-176 · Nonresident Shareholder Composite Returns
  18. 40-18-190 · Definitions
  19. 40-18-191 · Filing with Department Written Statement of Intent to Claim…
  20. 40-18-192 · Effect of Compliance with Requirements; Agreements…
  21. 40-18-193 · Qualifications for Capital Credits
  22. 40-18-193.1 · Applicability to Gaming Facilities
  23. 40-18-194 · Entities Allowed Capital Credit
  24. 40-18-195 · Capital Credit Not to Exceed Capital Costs of Project
  25. 40-18-195.1 · Capital Credits and Abatements Under 2007 North American…
  26. 40-18-196 · Department to Report Annually
  27. 40-18-197 · Department to Adopt Regulations and to Audit Companies
  28. 40-18-198 · Officer to File Affidavit with Department
  29. 40-18-199 · State Industrial Development Authority Not to Grant Credits…
  30. 40-18-200 · Entities Approved by State Industrial Development Authority…
  31. 40-18-201 · Companies to Maintain Records; Regulations Concerning…
  32. 40-18-202 · Availability of Capital Credits for New Projects After…
  33. 40-18-202.1 · Availability of Capital Credits After December 31, 2018
  34. 40-18-203 · Provisions to Govern Administration of Article
  35. 40-18-205 · Short Title
  36. 40-18-206 · Definitions
  37. 40-18-207 · Statement of Intent to File for Tariff Card
  38. 40-18-208 · Recommendation and Approval; Notice of Tariff Credit
  39. 40-18-209 · Availability of Tariff Credit on Pass-Through Basis
  40. 40-18-210 · Relation to Article 7 of This Chapter
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