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Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-18-446

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

Official textalison.legislature.state.al.us

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  12. 40-18-422 · (Repealed by Act 2025-539, § 14, Effective December 31,…
  13. 40-18-423 · (Repealed by Act 2025-539, § 14, Effective December 31,…
  14. 40-18-424 · (Repealed by Act 2025-539, § 14, Effective December 31,…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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