Code of Alabama — Title 40 (Revenue and Taxation)
Ala. Code § 40-18-474
Tourism Project Sales Tax Incentive Fund
Official textalison.legislature.state.al.us
There is created the Tourism Project Sales Tax Incentive Fund, which may consist of monies appropriated or otherwise made available by the Legislature in any manner, and monies from any other source designated for deposit into such fund, but not include monies subject to a constitutional designation for some other purpose. Unexpended amounts remaining in the fund at the end of each fiscal year of the state revert. Any investment earnings or interest earned on amounts in the fund shall be credited to the fund.
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In this chapter (40 sections)
- 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- 40-18-422 · (Repealed by Act 2025-539, § 14, Effective December 31,…
- 40-18-423 · (Repealed by Act 2025-539, § 14, Effective December 31,…
- 40-18-424 · (Repealed by Act 2025-539, § 14, Effective December 31,…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
- 40-18-476 · Applicability of the Enhancing Economic Progress Act to…
- 40-18-480 · (Effective Tax Year January 1, 2023, through December 31,…
- 40-18-481 · (Effective Tax Year January 1, 2023, through December 31,…
- 40-18-500 · Short Title
- 40-18-501 · Exemption from Income Taxes of Certain Income from…
- 40-18-502 · Rulemaking Authority
- 40-18-510 · Transfer from Education Trust Fund
- 40-18-511 · One-Time Refundable Income Tax Credit for Partial Offset of…
- 40-18-512 · Funding
- 40-18-520 · (Repealed by Act 2023-519, § 8, Effective September 29,…
- 40-18-521 · (Repealed by Act 2023-519, § 8, Effective September 29,…
- 40-18-522 · (Repealed by Act 2023-519, § 8, Effective September 29,…
- 40-18-523 · (Repealed by Act 2023-519, § 8, Effective September 29,…
- 40-18-524 · (Repealed by Act 2023-519, § 8, Effective September 29,…
- 40-18-525 · (Repealed by Act 2023-519, § 8, Effective September 29,…
- 40-18-526 · (Repealed by Act 2023-519, § 8, Effective September 29,…
- 40-18-527 · (Repealed by Act 2023-519, § 8, Effective September 29,…
- 40-18-530 · Short Title