Code of Alabama — Title 40 (Revenue and Taxation)
Ala. Code § 40-18-421
Definitions
For the purposes of this article, the following terms shall have the following meanings:
# (1)
APPRENTICE. A worker at least 16 years of age, except where a higher minimum age standard is otherwise fixed by law, who is employed to learn an apprenticeable occupation as provided in 29 C.F.R. Part 29.4. The term includes a person who is compensated by a third party but whose apprenticeable work occurs under the supervision of an eligible employer.
# (2)
APPRENTICESHIP AGREEMENT. A written agreement, complying with 29 C.F.R. Part 29.2 between an apprentice and either the apprentice’s program sponsor, or an apprenticeship committee acting as agent for the program sponsors, which contains the terms and conditions of the employment and training of the apprentice.
# (3)
DIVISION. The Workforce Development Division of the Department of Commerce.
# (4)
ELIGIBLE EMPLOYER. A taxpayer who employs an apprentice pursuant to an apprentice agreement registered with the Office of Apprenticeship of the Employment and Training Administration of the United States Department of Labor.
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In this chapter (40 sections)
- 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- 40-18-410 · (Per Section 40-18-416, This Section Is Repealed Following…
- 40-18-411 · (Per Section 40-18-416, This Section Is Repealed Following…
- 40-18-412 · (Per Section 40-18-416, This Section Is Repealed Following…
- 40-18-413 · (Per Section 40-18-416, This Section Is Repealed Following…
- 40-18-414 · (Per Section 40-18-416, This Section Is Repealed Following…
- 40-18-415 · (Per Section 40-18-416, This Section Is Repealed Following…
- 40-18-416 · (Per Section 40-18-416, This Section Is Repealed Following…
- 40-18-417 · Short Title
- 40-18-417.1 · Definitions. (Amended by Act 2026-533)
- 40-18-417.2 · Applications. (Amended by Act 2026-533)
- 40-18-417.3 · Approval of Applications; Agreements. (Amended by Act…
- 40-18-417.4 · Scope and Use of Growing Alabama Credits
- 40-18-417.5 · Site Preparation or Public Infrastructure Work; Reports
- 40-18-417.6 · Forms; Construction of Article; Rulemaking Authority
- 40-18-417.7 · Availability of Credits
- 40-18-417.8 · Claiming of Credit by Subsidiary of Parent or Holding…
- 40-18-417.9 · Applicability of the Enhancing Economic Progress Act to…
- 40-18-420 · Short Title
- 40-18-421 · Definitions
- 40-18-422 · (Repealed by Act 2025-539, § 14, Effective December 31,…
- 40-18-423 · (Repealed by Act 2025-539, § 14, Effective December 31,…
- 40-18-424 · (Repealed by Act 2025-539, § 14, Effective December 31,…
- 40-18-440 · (Effective for Tax Returns Due on or After January 1, 2018)…
- 40-18-441 · (Effective for Tax Returns Due on or After January 1, 2018)…
- 40-18-442 · (Effective for Tax Returns Due on or After January 1, 2018)…
- 40-18-443 · (Effective for Tax Returns Due on or After January 1, 2018)…
- 40-18-444 · (Effective for Tax Returns Due on or After January 1, 2018)…
- 40-18-445 · (Effective for Tax Returns Due on or After January 1, 2018)…
- 40-18-446 · (Effective for Tax Returns Due on or After January 1, 2018)…
- 40-18-460 · Exclusion of Cares Act Relief Benefits, Etc., from Alabama…
- 40-18-461 · Cancellation of Indebtedness Income Under Cares Act, Etc.,…
- 40-18-462 · Amounts of Certain Loans and Grants Under Cares Act, Etc.,…
- 40-18-470 · Definitions
- 40-18-471 · Application; Standards; Deadlines
- 40-18-472 · Project Requirements; Review of Projects
- 40-18-473 · Scope and Use of Tax Rebates
- 40-18-474 · Tourism Project Sales Tax Incentive Fund
- 40-18-475 · Reporting Requirements