Code of Alabama
Chapter 18 - Income Taxes.
Article 14 - Irrigation Equipment Tax Credit.

Section 40-18-340 - Definitions. - As used in this article, the following terms shall have...

Section 40-18-341 - Expense of Qualified Irrigation Equipment. - Notwithstanding any other provision of law to the contrary, for...

Section 40-18-342 - Tax Credit for Equipment and Conversion Costs. - (a)(1) Subject to subdivision (2), for all tax years beginning...

Section 40-18-343 - Applicability of Environmental and Water Laws and Regulations. - Nothing in this article changes the applicability of existing environmental...

Section 40-18-344 - Rules and Regulations. - The Department of Revenue shall promulgate rules and regulations for...