Code of Alabama
Chapter 9 - Boards and Commissions.
Article 8C - Alabama New Markets Development Act.

Section 41-9-216 - Applicability of Article. - This article shall only apply to those areas within the...

Section 41-9-217 - Short Title. - This article shall be known as the Alabama New Markets...

Section 41-9-218 - Definitions. - As used in this article, the following terms shall have...

Section 41-9-219 - Tax Credit for Qualified Equity Investment. - The purchaser of the qualified equity investment, or subsequent holder...

Section 41-9-219.1 - Allocation of Tax Credits. - Tax credits claimed under this article shall not be saleable...

Section 41-9-219.2 - Limitation on Certifications. - Once the department has certified a cumulative amount of qualified...

Section 41-9-219.3 - Application for Designation as a Qualified Equity Investment. - (a) A qualified community development entity that seeks to have...

Section 41-9-219.4 - Recapture of Tax Credit; Notice - (a) The Department of Revenue shall recapture, from the taxpayer...

Section 41-9-219.5 - Report. - (a) On or before the 30th day prior to the...

Section 41-9-219-6 - Examinations; Rules; Appraisal. - (a) The department may conduct examinations to verify that the...

Section 41-9-219.7 - Exceptions. - Notwithstanding the foregoing, no landfill or dump, regardless of nature,...