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Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-18-440

(Effective for Tax Returns Due on or After January 1, 2018) Short Title

Official textalison.legislature.state.al.us

This article shall be known and may be cited as the “Alabama Taxpayer Protection and Assistance Act.”

Last amended: Act 2017-363, §1.

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In this chapter (40 sections)
  1. 40-18-412 · (Per Section 40-18-416, This Section Is Repealed Following…
  2. 40-18-413 · (Per Section 40-18-416, This Section Is Repealed Following…
  3. 40-18-414 · (Per Section 40-18-416, This Section Is Repealed Following…
  4. 40-18-415 · (Per Section 40-18-416, This Section Is Repealed Following…
  5. 40-18-416 · (Per Section 40-18-416, This Section Is Repealed Following…
  6. 40-18-417 · Short Title
  7. 40-18-417.1 · Definitions. (Amended by Act 2026-533)
  8. 40-18-417.2 · Applications. (Amended by Act 2026-533)
  9. 40-18-417.3 · Approval of Applications; Agreements. (Amended by Act…
  10. 40-18-417.4 · Scope and Use of Growing Alabama Credits
  11. 40-18-417.5 · Site Preparation or Public Infrastructure Work; Reports
  12. 40-18-417.6 · Forms; Construction of Article; Rulemaking Authority
  13. 40-18-417.7 · Availability of Credits
  14. 40-18-417.8 · Claiming of Credit by Subsidiary of Parent or Holding…
  15. 40-18-417.9 · Applicability of the Enhancing Economic Progress Act to…
  16. 40-18-420 · Short Title
  17. 40-18-421 · Definitions
  18. 40-18-422 · (Repealed by Act 2025-539, § 14, Effective December 31,…
  19. 40-18-423 · (Repealed by Act 2025-539, § 14, Effective December 31,…
  20. 40-18-424 · (Repealed by Act 2025-539, § 14, Effective December 31,…
  21. 40-18-440 · (Effective for Tax Returns Due on or After January 1, 2018)…
  22. 40-18-441 · (Effective for Tax Returns Due on or After January 1, 2018)…
  23. 40-18-442 · (Effective for Tax Returns Due on or After January 1, 2018)…
  24. 40-18-443 · (Effective for Tax Returns Due on or After January 1, 2018)…
  25. 40-18-444 · (Effective for Tax Returns Due on or After January 1, 2018)…
  26. 40-18-445 · (Effective for Tax Returns Due on or After January 1, 2018)…
  27. 40-18-446 · (Effective for Tax Returns Due on or After January 1, 2018)…
  28. 40-18-460 · Exclusion of Cares Act Relief Benefits, Etc., from Alabama…
  29. 40-18-461 · Cancellation of Indebtedness Income Under Cares Act, Etc.,…
  30. 40-18-462 · Amounts of Certain Loans and Grants Under Cares Act, Etc.,…
  31. 40-18-470 · Definitions
  32. 40-18-471 · Application; Standards; Deadlines
  33. 40-18-472 · Project Requirements; Review of Projects
  34. 40-18-473 · Scope and Use of Tax Rebates
  35. 40-18-474 · Tourism Project Sales Tax Incentive Fund
  36. 40-18-475 · Reporting Requirements
  37. 40-18-476 · Applicability of the Enhancing Economic Progress Act to…
  38. 40-18-480 · (Effective Tax Year January 1, 2023, through December 31,…
  39. 40-18-481 · (Effective Tax Year January 1, 2023, through December 31,…
  40. 40-18-500 · Short Title
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