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Ala. Code § 40-18-446

(Effective for Tax Returns Due on or After January 1, 2018) Rulemaking Authority

Official textCode of Alabama — Title 40 (Revenue and Taxation)alison.legislature.state.al.us
Summarize

The department shall adopt rules to assist with the implementation and enforcement of this article.

Last amended: Act 2017-363, §10.

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In this chapter (40 sections)
  1. 40-18-417.1 · Definitions. (Amended by Act 2026-533)
  2. 40-18-417.2 · Applications. (Amended by Act 2026-533)
  3. 40-18-417.3 · Approval of Applications; Agreements. (Amended by Act…
  4. 40-18-417.4 · Scope and Use of Growing Alabama Credits
  5. 40-18-417.5 · Site Preparation or Public Infrastructure Work; Reports
  6. 40-18-417.6 · Forms; Construction of Article; Rulemaking Authority
  7. 40-18-417.7 · Availability of Credits
  8. 40-18-417.8 · Claiming of Credit by Subsidiary of Parent or Holding…
  9. 40-18-417.9 · Applicability of the Enhancing Economic Progress Act to…
  10. 40-18-420 · Short Title
  11. 40-18-421 · Definitions
  12. 40-18-422 · (Repealed by Act 2025-539, § 14, Effective December 31,…
  13. 40-18-423 · (Repealed by Act 2025-539, § 14, Effective December 31,…
  14. 40-18-424 · (Repealed by Act 2025-539, § 14, Effective December 31,…
  15. 40-18-440 · (Effective for Tax Returns Due on or After January 1, 2018)…
  16. 40-18-441 · (Effective for Tax Returns Due on or After January 1, 2018)…
  17. 40-18-442 · (Effective for Tax Returns Due on or After January 1, 2018)…
  18. 40-18-443 · (Effective for Tax Returns Due on or After January 1, 2018)…
  19. 40-18-444 · (Effective for Tax Returns Due on or After January 1, 2018)…
  20. 40-18-445 · (Effective for Tax Returns Due on or After January 1, 2018)…
  21. 40-18-446 · (Effective for Tax Returns Due on or After January 1, 2018)…
  22. 40-18-460 · Exclusion of Cares Act Relief Benefits, Etc., from Alabama…
  23. 40-18-461 · Cancellation of Indebtedness Income Under Cares Act, Etc.,…
  24. 40-18-462 · Amounts of Certain Loans and Grants Under Cares Act, Etc.,…
  25. 40-18-470 · Definitions
  26. 40-18-471 · Application; Standards; Deadlines
  27. 40-18-472 · Project Requirements; Review of Projects
  28. 40-18-473 · Scope and Use of Tax Rebates
  29. 40-18-474 · Tourism Project Sales Tax Incentive Fund
  30. 40-18-475 · Reporting Requirements
  31. 40-18-476 · Applicability of the Enhancing Economic Progress Act to…
  32. 40-18-480 · (Effective Tax Year January 1, 2023, through December 31,…
  33. 40-18-481 · (Effective Tax Year January 1, 2023, through December 31,…
  34. 40-18-500 · Short Title
  35. 40-18-501 · Exemption from Income Taxes of Certain Income from…
  36. 40-18-502 · Rulemaking Authority
  37. 40-18-510 · Transfer from Education Trust Fund
  38. 40-18-511 · One-Time Refundable Income Tax Credit for Partial Offset of…
  39. 40-18-512 · Funding
  40. 40-18-520 · (Repealed by Act 2023-519, § 8, Effective September 29,…
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