Code of Alabama
Chapter 18 - Income Taxes.
Article 18 - Tax Credit for Use of Port Facilities.

Section 40-18-400 - Definitions. - For the purposes of this article, the following words and...

Section 40-18-401 - Applications; Construction of Article. - (a) The port credit provided for in Section 40-18-403 is...

Section 40-18-402 - Renewal of Alabama Commission. - (a) There is hereby created the Renewal of Alabama Commission....

Section 40-18-403 - Port Credits. - (a) If approved by the commission, a port credit is...