Code of Alabama
Chapter 9B - Tax Incentive Reform Act of 1992.
Section 40-9B-1 - Short Title.

This chapter shall be known and may be cited as the "Tax Incentive Reform Act of 1992."

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Structure Code of Alabama

Code of Alabama

Title 40 - Revenue and Taxation.

Chapter 9B - Tax Incentive Reform Act of 1992.

Section 40-9B-1 - Short Title.

Section 40-9B-2 - Legislative Findings.

Section 40-9B-3 - Definitions.

Section 40-9B-4 - Authorization of Abatement.

Section 40-9B-4.1 - Availability of Incentives.

Section 40-9B-5 - Granting of Abatement.

Section 40-9B-6 - Procedure for Granting Abatement.

Section 40-9B-7 - Private Use Property; Taxation Thereof.

Section 40-9B-8 - Certain Purchases of Tangible Personal Property Used in Constructing Industrial Development Property Exempted.

Section 40-9B-9 - Approval Required for Certain Abatements.

Section 40-9B-10 - Applicability to Certain Trades or Businesses Engaged in Postharvest Processing of Peanuts.

Section 40-9B-11 - Exemption Period for Qualified Industrial or Research Enterprises.

Section 40-9B-12 - Availability of Abatements After December 31, 2018.

Section 40-9B-13 - Disaster Recovery Tax Incentive Protection.