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Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-18-200

Entities Approved by State Industrial Development Authority Prior to January 16, 1995, May Elect to Receive Credit Under Article

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REPEALED IN THE 2015 REGULAR SESSION BY ACT 2015-27 EFFECTIVE JULY 2, 2015.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, §11.

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In this chapter (40 sections)
  1. 40-18-169 · Adjustments to Earnings and Profits
  2. 40-18-170 · Circumstances Under Which Corporation Treated as…
  3. 40-18-171 · Determination of Shareholder’s Pro Rata Share; “Affected…
  4. 40-18-172 · “Post-Termination Transition Period” and “Determination”…
  5. 40-18-173 · Interpretation of Article Generally
  6. 40-18-174 · Tax Imposed on Certain Built-In Gains
  7. 40-18-175 · Tax Imposed When Passive Investment Income of Corporation…
  8. 40-18-176 · Nonresident Shareholder Composite Returns
  9. 40-18-190 · Definitions
  10. 40-18-191 · Filing with Department Written Statement of Intent to Claim…
  11. 40-18-192 · Effect of Compliance with Requirements; Agreements…
  12. 40-18-193 · Qualifications for Capital Credits
  13. 40-18-193.1 · Applicability to Gaming Facilities
  14. 40-18-194 · Entities Allowed Capital Credit
  15. 40-18-195 · Capital Credit Not to Exceed Capital Costs of Project
  16. 40-18-195.1 · Capital Credits and Abatements Under 2007 North American…
  17. 40-18-196 · Department to Report Annually
  18. 40-18-197 · Department to Adopt Regulations and to Audit Companies
  19. 40-18-198 · Officer to File Affidavit with Department
  20. 40-18-199 · State Industrial Development Authority Not to Grant Credits…
  21. 40-18-200 · Entities Approved by State Industrial Development Authority…
  22. 40-18-201 · Companies to Maintain Records; Regulations Concerning…
  23. 40-18-202 · Availability of Capital Credits for New Projects After…
  24. 40-18-202.1 · Availability of Capital Credits After December 31, 2018
  25. 40-18-203 · Provisions to Govern Administration of Article
  26. 40-18-205 · Short Title
  27. 40-18-206 · Definitions
  28. 40-18-207 · Statement of Intent to File for Tariff Card
  29. 40-18-208 · Recommendation and Approval; Notice of Tariff Credit
  30. 40-18-209 · Availability of Tariff Credit on Pass-Through Basis
  31. 40-18-210 · Relation to Article 7 of This Chapter
  32. 40-18-211 · Filing Requirements
  33. 40-18-212 · Annual Report
  34. 40-18-213 · Rules and Regulations; Fees; Audit
  35. 40-18-214 · Availability of Tariff Credits; Tariff Costs Treated as…
  36. 40-18-215 · Implementation and Administration of Article
  37. 40-18-220 · Credit for Corporations Producing Coal Mined in Alabama
  38. 40-18-221 · Department to Promulgate and Issue Rules and Regulations
  39. 40-18-222 · (Repealed by Act 2023-546, § 4, Effective December 31,…
  40. 40-18-240 · Definitions
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