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Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-18-291

Definitions

Official textalison.legislature.state.al.us

REPEALED BY ACT 2023-546, EFFECTIVE DECEMBER 1, 2028 UNLESS EXTENDED BY AN ACT OF THE LEGISLATURE.
For purposes of this article, a small business is defined as a business that employs 50 or fewer employees on the effective date of this act.

Last amended: Act 2011-551, p. 1017, §2.

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In this chapter (40 sections)
  1. 40-18-215 · Implementation and Administration of Article
  2. 40-18-220 · Credit for Corporations Producing Coal Mined in Alabama
  3. 40-18-221 · Department to Promulgate and Issue Rules and Regulations
  4. 40-18-222 · (Repealed by Act 2023-546, § 4, Effective December 31,…
  5. 40-18-240 · Definitions
  6. 40-18-241 · Written Statement of Intent to Claim Credit
  7. 40-18-242 · Written Agreements with Department
  8. 40-18-243 · Availability of Credit on Pass-Through Basis
  9. 40-18-244 · Credits Not to Exceed Costs
  10. 40-18-245 · Report to Legislature
  11. 40-18-246 · Regulations; Periodic Audits
  12. 40-18-247 · Affidavit of Compliance
  13. 40-18-248 · Maintenance of Records; Promulgation of Regulations
  14. 40-18-249 · Availability of Credit After December 31, 2005
  15. 40-18-250 · Administration of Article
  16. 40-18-270 · Short Title
  17. 40-18-271 · Deduction for Businesses That Hire Certain Unemployed…
  18. 40-18-272 · Adoption of Rules
  19. 40-18-273 · (Repealed by Act 2023-546, § 5, Effective December 31,…
  20. 40-18-290 · Short Title
  21. 40-18-291 · Definitions
  22. 40-18-292 · Legislative Findings
  23. 40-18-293 · Alabama Income and Financial Institution Excise Tax Credit
  24. 40-18-294 · (Repealed by Act 2023-546, § 6, Effective December 31,…
  25. 40-18-310 · Definitions. (Amended by Act 2026-100)
  26. 40-18-311 · Income Tax Deduction; Contributions to Catastrophe Savings…
  27. 40-18-312 · Distributions from Catastrophe Savings Account; Additional…
  28. 40-18-313 · Promulgation of Rules
  29. 40-18-320 · Short Title
  30. 40-18-320.1 · Definitions
  31. 40-18-321 · Availability of Tax Credit
  32. 40-18-322 · Eligibility for Tax Credit
  33. 40-18-323 · Expenses Associated with a Start-Up Business
  34. 40-18-324 · Duties and Procedures
  35. 40-18-325 · (Repealed by Act 2023-546, § 7, Effective December 31,…
  36. 40-18-340 · Definitions
  37. 40-18-341 · Expense of Qualified Irrigation Equipment
  38. 40-18-342 · Tax Credit for Equipment and Conversion Costs
  39. 40-18-343 · Applicability of Environmental and Water Laws and…
  40. 40-18-344 · Rules and Regulations
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