(a) All filings and applications made with any department of the state government shall be made using forms adopted by the department. The filing shall be treated as a tax return, subject to penalties imposed by the Department of Revenue.
(b) Nothing in this article shall be construed to constitute a guarantee or assumption by the state of any debt of any company nor to authorize the credit of the state to be given, pledged, or loaned to any company.
(c) Nothing in this article shall be construed to make available to any taxpayer any right to the benefits conferred by this article absent strict compliance with this article.
(d) Nothing in this article shall be construed to limit the powers otherwise existing for the Department of Revenue to audit and assess a taxpayer claiming the Growing Alabama Credit.
(e) Nothing in this article shall be construed to change or lessen the requirements for claiming jobs act incentives under the Alabama Jobs Act in Article 16 of Chapter 18. Companies claiming the jobs act incentives must strictly comply with Article 16 of Chapter 18.
(f) The Department of Commerce and Department of Revenue are authorized to adopt rules as necessary to implement and administer this article.
Structure Code of Alabama
Title 40 - Revenue and Taxation.
Article 19A - Growing Alabama Act
Section 40-18-417 - Short Title.
Section 40-18-417.1 - Definitions.
Section 40-18-417.2 - Applications.
Section 40-18-417.3 - Approval of Applications; Agreements.
Section 40-18-417.4 - Scope and Use of Growing Alabama Credits.
Section 40-18-417.5 - Site Preparation or Public Infrastructure Work; Reports.
Section 40-18-417.6 - Forms; Construction of Article; Rulemaking Authority.