Code of Alabama
Chapter 18 - Income Taxes.
Article 4B - Credits Against State Income Tax Liability.

Section 40-18-135 - Definitions. - The following definitions apply to this article: (1) APPROVED BASIC...

Section 40-18-136 - Credit to Employer. - Beginning with tax year 1993, a tax credit of 20...

Section 40-18-137 - Credit Limited to Income Tax Liability. - The tax credit available to an employer pursuant to this...

Section 40-18-138 - Rules Regarding Procedures for Approving Education Programs. - The Alabama Department of Education shall promulgate and adopt rules...

Section 40-18-139 - Reimbursement to Employer. - No tax credit shall be granted pursuant to this article...