Code of Alabama — Title 40 (Revenue and Taxation)
Ala. Code § 40-18-380
Implementation of Article
Official textalison.legislature.state.al.us
(a) The Departments of Commerce, Labor, Insurance, Revenue, and Finance shall implement this article, exercise all powers as authorized in this article, and promulgate regulations to implement and administer the provisions of this article.
b) All filings made by a private party with any department of the state government shall be made using forms promulgated by such department. Any such filing shall be treated as a tax return, subject to penalties imposed by the Department of Revenue.
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In this chapter (40 sections)
- 40-18-360 · Definitions
- 40-18-361 · Tax Credit for Certain Adoptions
- 40-18-362 · Postsecondary Education Assistance
- 40-18-363 · Rulemaking Authority
- 40-18-370 · Short Title; Legislative Findings; Definitions
- 40-18-370.1 · Legislative Findings as to Enhancement of Alabama Jobs Act
- 40-18-371 · Requirements for Receipt of Incentives
- 40-18-372 · Qualifying Projects - Activities and Standards. (Amended by…
- 40-18-373 · Approved Companies
- 40-18-374 · Claiming of Incentives; Project Agreement; Amounts and…
- 40-18-375 · Jobs Credit Against Utility Taxes; Realization of Benefits;…
- 40-18-376 · Investment Credit; Realization Methods; Rulemaking Authority
- 40-18-376.1 · Projects in Targeted or Jumpstart Counties
- 40-18-376.2 · Additional Jobs Credit for Employment of Veterans
- 40-18-376.3 · Qualifying Projects by Technology Companies
- 40-18-376.4 · Qualifying Projects by Underrepresented Companies
- 40-18-377 · Project Agreements Forwarded to Department of Revenue;…
- 40-18-378 · Verification of Employment Numbers; Audits; Return of…
- 40-18-379 · Joint Legislative Advisory Committee on Economic Incentives
- 40-18-379.1 · Publication of Certain Information Regarding Economic…
- 40-18-380 · Implementation of Article
- 40-18-381 · Construction of Article
- 40-18-382 · Continuation or Reinstatement of Incentives
- 40-18-383 · Maximum Balance of Outstanding Incentives; Availability of…
- 40-18-384 · Specific Industrial or Research Enterprises; Amounts and…
- 40-18-385 · Implementation and Administration of the Alabama Incentives…
- 40-18-386 · Reductions of Distribution for Education Trust Fund and…
- 40-18-387 · Applicability of the Enhancing Economic Progress Act to…
- 40-18-390 · Short Title
- 40-18-391 · Definitions
- 40-18-392 · (Tax Credit Expires January 1, 2019, Per Subsection (G)).…
- 40-18-393 · Rulemaking Authority
- 40-18-394 · Promotion of Tax Credits for Small Businesses and…
- 40-18-400 · Definitions
- 40-18-401 · Applications; Construction of Article
- 40-18-402 · Renewal of Alabama Commission
- 40-18-403 · Port Credits
- 40-18-410 · (Per Section 40-18-416, This Section Is Repealed Following…
- 40-18-411 · (Per Section 40-18-416, This Section Is Repealed Following…
- 40-18-412 · (Per Section 40-18-416, This Section Is Repealed Following…