Code of Alabama
Chapter 18 - Income Taxes.
Article 17 - Alabama Small Business and Agribusiness Jobs Act.

Section 40-18-390 - Short Title. - This article shall be known and may be cited as...

Section 40-18-391 - Definitions. - For the purpose of this article, the following words and...

Section 40-18-392 - (Tax Credit Expires January 1, 2019, per Subsection (G)). Qualifications for and Applicability of Tax Credit. - (a) An Alabama small business tax credit is hereby allowed...

Section 40-18-393 - Rulemaking Authority. - The department may adopt rules consistent with this article as...

Section 40-18-394 - Promotion of Tax Credits for Small Businesses and Independently Owned Business Entities. - By December 31, 2016, the Department of Revenue shall create...