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For purposes of this article, a small business is defined as a business that employs 50 or fewer employees on the effective date of this act.
Structure Code of Alabama
Code of Alabama
Title 40 - Revenue and Taxation.
Chapter 18 - Income Taxes.
Article 11 - Full Employment Act of 2011.
Section 40-18-290 - Short Title.
Section 40-18-291 - Definitions.
Section 40-18-292 - Legislative Findings.
Section 40-18-293 - Alabama Income and Financial Institution Excise Tax Credit.