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Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-9B-1

Short Title

Official textalison.legislature.state.al.us

This chapter shall be known and may be cited as the “Tax Incentive Reform Act of 1992.”

Last amended: Acts 1992, No. 92-599, p. 1239, §1.

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In this chapter (14 sections)
  1. 40-9B-1 · Short Title
  2. 40-9B-2 · Legislative Findings
  3. 40-9B-3 · Definitions. (Amended by Acts 2026-550 and 2026-573)
  4. 40-9B-4 · Authorization of Abatement. (Amended by Act 2026-573)
  5. 40-9B-4.1 · Availability of Incentives. (Amended by Act 2026-573)
  6. 40-9B-5 · Granting of Abatement
  7. 40-9B-6 · Procedure for Granting Abatement
  8. 40-9B-7 · Private Use Property; Taxation Thereof
  9. 40-9B-8 · Certain Purchases of Tangible Personal Property Used in…
  10. 40-9B-9 · Approval Required for Certain Abatements
  11. 40-9B-10 · Applicability to Certain Trades or Businesses Engaged in…
  12. 40-9B-11 · Exemption Period for Qualified Industrial or Research…
  13. 40-9B-12 · Availability of Abatements After December 31, 2018
  14. 40-9B-13 · Disaster Recovery Tax Incentive Protection
Full table of contents →