Code of Alabama — Title 40 (Revenue and Taxation)
Ala. Code § 40-18-385 — Implementation and Administration of the Alabama Incentives Modernization Act
The departments of Economic and Community Affairs, Revenue, Commerce, and Finance shall implement Act 2019-392, exercise all powers as authorized in Act 2019-392, and adopt rules to implement and administer Act 2019-392.
Source: official text