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Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-18-381

Construction of Article

Official textalison.legislature.state.al.us

# (a)

Nothing in this article shall be construed to constitute a guarantee or assumption by the state of any debt of any company nor to authorize the credit of the state to be given, pledged, or loaned to any company.

# (b)

The provisions of this article shall not be construed in a manner adverse to the validity of any jobs act incentives.

# (c)

Nothing in this article shall be construed to make available to any company any right to the jobs act incentives absent strict compliance with this article.

Last amended: Act 2015-27, §3.

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In this chapter (40 sections)
  1. 40-18-361 · Tax Credit for Certain Adoptions
  2. 40-18-362 · Postsecondary Education Assistance
  3. 40-18-363 · Rulemaking Authority
  4. 40-18-370 · Short Title; Legislative Findings; Definitions
  5. 40-18-370.1 · Legislative Findings as to Enhancement of Alabama Jobs Act
  6. 40-18-371 · Requirements for Receipt of Incentives
  7. 40-18-372 · Qualifying Projects - Activities and Standards. (Amended by…
  8. 40-18-373 · Approved Companies
  9. 40-18-374 · Claiming of Incentives; Project Agreement; Amounts and…
  10. 40-18-375 · Jobs Credit Against Utility Taxes; Realization of Benefits;…
  11. 40-18-376 · Investment Credit; Realization Methods; Rulemaking Authority
  12. 40-18-376.1 · Projects in Targeted or Jumpstart Counties
  13. 40-18-376.2 · Additional Jobs Credit for Employment of Veterans
  14. 40-18-376.3 · Qualifying Projects by Technology Companies
  15. 40-18-376.4 · Qualifying Projects by Underrepresented Companies
  16. 40-18-377 · Project Agreements Forwarded to Department of Revenue;…
  17. 40-18-378 · Verification of Employment Numbers; Audits; Return of…
  18. 40-18-379 · Joint Legislative Advisory Committee on Economic Incentives
  19. 40-18-379.1 · Publication of Certain Information Regarding Economic…
  20. 40-18-380 · Implementation of Article
  21. 40-18-381 · Construction of Article
  22. 40-18-382 · Continuation or Reinstatement of Incentives
  23. 40-18-383 · Maximum Balance of Outstanding Incentives; Availability of…
  24. 40-18-384 · Specific Industrial or Research Enterprises; Amounts and…
  25. 40-18-385 · Implementation and Administration of the Alabama Incentives…
  26. 40-18-386 · Reductions of Distribution for Education Trust Fund and…
  27. 40-18-387 · Applicability of the Enhancing Economic Progress Act to…
  28. 40-18-390 · Short Title
  29. 40-18-391 · Definitions
  30. 40-18-392 · (Tax Credit Expires January 1, 2019, Per Subsection (G)).…
  31. 40-18-393 · Rulemaking Authority
  32. 40-18-394 · Promotion of Tax Credits for Small Businesses and…
  33. 40-18-400 · Definitions
  34. 40-18-401 · Applications; Construction of Article
  35. 40-18-402 · Renewal of Alabama Commission
  36. 40-18-403 · Port Credits
  37. 40-18-410 · (Per Section 40-18-416, This Section Is Repealed Following…
  38. 40-18-411 · (Per Section 40-18-416, This Section Is Repealed Following…
  39. 40-18-412 · (Per Section 40-18-416, This Section Is Repealed Following…
  40. 40-18-413 · (Per Section 40-18-416, This Section Is Repealed Following…
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