(a) The Department of Revenue may require a taxpayer to submit copies of receipts or other similar financial documentation with the taxpayer's state income tax return as necessary to confirm eligibility for the tax credit.
(b) The Department of Revenue shall promulgate rules and develop any tax forms, directions, and worksheets as necessary to effectuate the intent of this article.
Structure Code of Alabama
Chapter 60 - Trade Schools and Junior Colleges.
Article 17 - Career-Technical Dual Enrollment Program.
Section 16-60-350 - Definitions.
Section 16-60-351 - Credit for Qualifying Education Expenses.
Section 16-60-352 - Documentation.
Section 16-60-354 - Administration of Career-Technical Dual Enrollment Program; Allocation of Funds.