(a) The Departments of Commerce, Labor, Insurance, Revenue, and Finance shall implement this article, exercise all powers as authorized in this article, and promulgate regulations to implement and administer the provisions of this article.
b) All filings made by a private party with any department of the state government shall be made using forms promulgated by such department. Any such filing shall be treated as a tax return, subject to penalties imposed by the Department of Revenue.
Structure Code of Alabama
Title 40 - Revenue and Taxation.
Article 16 - Alabama Jobs Act.
Section 40-18-370 - Short Title; Legislative Findings; Definitions.
Section 40-18-370.1 - Legislative Findings as to Enhancement of Alabama Jobs Act.
Section 40-18-371 - Requirements for Receipt of Incentives.
Section 40-18-372 - Qualifying Projects - Activities and Standards.
Section 40-18-373 - Approved Companies.
Section 40-18-374 - Claiming of Incentives; Project Agreement; Amounts and Durations of Incentives.
Section 40-18-375 - Jobs Credit Against Utility Taxes; Realization of Benefits; Regulations.
Section 40-18-376 - Investment Credit; Realization Methods; Rulemaking Authority.
Section 40-18-376.1 - Projects in Targeted or Jumpstart Counties.
Section 40-18-376.2 - Additional Jobs Credit for Employment of Veterans.
Section 40-18-376.3 - Qualifying Projects by Technology Companies.
Section 40-18-376.4 - Qualifying Projects by Underrepresented Companies.
Section 40-18-379 - Joint Legislative Advisory Committee on Economic Incentives.
Section 40-18-380 - Implementation of Article.
Section 40-18-381 - Construction of Article.
Section 40-18-382 - Continuation or Reinstatement of Incentives.
Section 40-18-385 - Implementation and Administration of the Alabama Incentives Modernization Act.
Section 40-18-386 - Reductions of Distribution for Education Trust Fund and General Fund.