Code of Alabama
Chapter 9F - Rehabilitation of Historic Structures.
Article 2 - Tax Credit for Historic Structures.

Section 40-9F-30 - Applicability. - This article shall apply to qualified structures throughout the State...

Section 40-9F-31 - Definitions. - As used in this article, the following terms shall have...

Section 40-9F-32 - Procedures for Rehabilitation of Qualified Structures; Tax Credits; Review; Audit; Fees; Report to Legislature. - (a) The commission shall develop standards for the approval of...

Section 40-9F-33 - Limitations on Tax Credits; Historic Income Tax Credit Account; Transfer or Assignment of Tax Credits. - (a) The state portion of any tax credit against the...

Section 40-9F-34 - Recapture of Tax Credits; Assessment. - (a) Recapture of any of the credit shall apply against...

Section 40-9F-35 - Appeals. - Owners or their duly authorized representatives may appeal any state...

Section 40-9F-36 - Availability of Tax Credits After December 31, 2022. - The tax credits authorized by this article for the substantial...

Section 40-9F-37 - Rulemaking Authority; Acceptance of Applications. - The commission shall promulgate by October 1, 2017, any and...

Section 40-9F-38 - Historic Tax Credit Evaluating Committee. - (a) There is established the Historic Tax Credit Evaluating Committee,...