The Department of Revenue shall promulgate rules and regulations for the implementation of the credit authorized in this article and shall coordinate with the Alabama State Soil and Water Conservation Committee (ASWC) for technical service for the eligible applicants.
Structure Code of Alabama
Title 40 - Revenue and Taxation.
Article 14 - Irrigation Equipment Tax Credit.
Section 40-18-340 - Definitions.
Section 40-18-341 - Expense of Qualified Irrigation Equipment.
Section 40-18-342 - Tax Credit for Equipment and Conversion Costs.
Section 40-18-343 - Applicability of Environmental and Water Laws and Regulations.