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Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-18-344

Rules and Regulations

Official textalison.legislature.state.al.us

REPEALED BY ACT 2023-546, EFFECTIVE DECEMBER 1, 2028 UNLESS EXTENDED BY AN ACT OF THE LEGISLATURE.
The Department of Revenue shall promulgate rules and regulations for the implementation of the credit authorized in this article and shall coordinate with the Alabama State Soil and Water Conservation Committee (ASWC) for technical service for the eligible applicants.

Last amended: Act 2012-391, p. 1049, §5.

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In this chapter (40 sections)
  1. 40-18-290 · Short Title
  2. 40-18-291 · Definitions
  3. 40-18-292 · Legislative Findings
  4. 40-18-293 · Alabama Income and Financial Institution Excise Tax Credit
  5. 40-18-294 · (Repealed by Act 2023-546, § 6, Effective December 31,…
  6. 40-18-310 · Definitions. (Amended by Act 2026-100)
  7. 40-18-311 · Income Tax Deduction; Contributions to Catastrophe Savings…
  8. 40-18-312 · Distributions from Catastrophe Savings Account; Additional…
  9. 40-18-313 · Promulgation of Rules
  10. 40-18-320 · Short Title
  11. 40-18-320.1 · Definitions
  12. 40-18-321 · Availability of Tax Credit
  13. 40-18-322 · Eligibility for Tax Credit
  14. 40-18-323 · Expenses Associated with a Start-Up Business
  15. 40-18-324 · Duties and Procedures
  16. 40-18-325 · (Repealed by Act 2023-546, § 7, Effective December 31,…
  17. 40-18-340 · Definitions
  18. 40-18-341 · Expense of Qualified Irrigation Equipment
  19. 40-18-342 · Tax Credit for Equipment and Conversion Costs
  20. 40-18-343 · Applicability of Environmental and Water Laws and…
  21. 40-18-344 · Rules and Regulations
  22. 40-18-345 · (Repealed by Act 2023-546, § 8, Effective December 31,…
  23. 40-18-360 · Definitions
  24. 40-18-361 · Tax Credit for Certain Adoptions
  25. 40-18-362 · Postsecondary Education Assistance
  26. 40-18-363 · Rulemaking Authority
  27. 40-18-370 · Short Title; Legislative Findings; Definitions
  28. 40-18-370.1 · Legislative Findings as to Enhancement of Alabama Jobs Act
  29. 40-18-371 · Requirements for Receipt of Incentives
  30. 40-18-372 · Qualifying Projects - Activities and Standards. (Amended by…
  31. 40-18-373 · Approved Companies
  32. 40-18-374 · Claiming of Incentives; Project Agreement; Amounts and…
  33. 40-18-375 · Jobs Credit Against Utility Taxes; Realization of Benefits;…
  34. 40-18-376 · Investment Credit; Realization Methods; Rulemaking Authority
  35. 40-18-376.1 · Projects in Targeted or Jumpstart Counties
  36. 40-18-376.2 · Additional Jobs Credit for Employment of Veterans
  37. 40-18-376.3 · Qualifying Projects by Technology Companies
  38. 40-18-376.4 · Qualifying Projects by Underrepresented Companies
  39. 40-18-377 · Project Agreements Forwarded to Department of Revenue;…
  40. 40-18-378 · Verification of Employment Numbers; Audits; Return of…
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