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Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-18-222

(Repealed by Act 2023-546, § 4, Effective December 31, 2028, Unless Extended by Act of Legislature) Repeal of Incentives

Official textalison.legislature.state.al.us

# (a)

The Coal Production Tax Credit, Article 8, commencing with Section 40-18-220, Chapter 18, of Title 40, is repealed effective December 31, 2028, unless extended by an act of the Legislature prior to that date for no more than five additional years.

# (b)

The repealing of the incentives in subsection (a) shall only affect the availability of the tax credits after December 31, 2028, and shall not cause a reduction or suspension of any credits awarded on or prior to December 31, 2028.

Last amended: Act 2023-546, §§4, 11.

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In this chapter (40 sections)
  1. 40-18-198 · Officer to File Affidavit with Department
  2. 40-18-199 · State Industrial Development Authority Not to Grant Credits…
  3. 40-18-200 · Entities Approved by State Industrial Development Authority…
  4. 40-18-201 · Companies to Maintain Records; Regulations Concerning…
  5. 40-18-202 · Availability of Capital Credits for New Projects After…
  6. 40-18-202.1 · Availability of Capital Credits After December 31, 2018
  7. 40-18-203 · Provisions to Govern Administration of Article
  8. 40-18-205 · Short Title
  9. 40-18-206 · Definitions
  10. 40-18-207 · Statement of Intent to File for Tariff Card
  11. 40-18-208 · Recommendation and Approval; Notice of Tariff Credit
  12. 40-18-209 · Availability of Tariff Credit on Pass-Through Basis
  13. 40-18-210 · Relation to Article 7 of This Chapter
  14. 40-18-211 · Filing Requirements
  15. 40-18-212 · Annual Report
  16. 40-18-213 · Rules and Regulations; Fees; Audit
  17. 40-18-214 · Availability of Tariff Credits; Tariff Costs Treated as…
  18. 40-18-215 · Implementation and Administration of Article
  19. 40-18-220 · Credit for Corporations Producing Coal Mined in Alabama
  20. 40-18-221 · Department to Promulgate and Issue Rules and Regulations
  21. 40-18-222 · (Repealed by Act 2023-546, § 4, Effective December 31,…
  22. 40-18-240 · Definitions
  23. 40-18-241 · Written Statement of Intent to Claim Credit
  24. 40-18-242 · Written Agreements with Department
  25. 40-18-243 · Availability of Credit on Pass-Through Basis
  26. 40-18-244 · Credits Not to Exceed Costs
  27. 40-18-245 · Report to Legislature
  28. 40-18-246 · Regulations; Periodic Audits
  29. 40-18-247 · Affidavit of Compliance
  30. 40-18-248 · Maintenance of Records; Promulgation of Regulations
  31. 40-18-249 · Availability of Credit After December 31, 2005
  32. 40-18-250 · Administration of Article
  33. 40-18-270 · Short Title
  34. 40-18-271 · Deduction for Businesses That Hire Certain Unemployed…
  35. 40-18-272 · Adoption of Rules
  36. 40-18-273 · (Repealed by Act 2023-546, § 5, Effective December 31,…
  37. 40-18-290 · Short Title
  38. 40-18-291 · Definitions
  39. 40-18-292 · Legislative Findings
  40. 40-18-293 · Alabama Income and Financial Institution Excise Tax Credit
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