Code of Alabama
Article 2 - Tax Credit for Historic Structures.
Section 40-9F-30 - Applicability.

This article shall apply to qualified structures throughout the State of Alabama.

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Structure Code of Alabama

Code of Alabama

Title 40 - Revenue and Taxation.

Chapter 9F - Rehabilitation of Historic Structures.

Article 2 - Tax Credit for Historic Structures.

Section 40-9F-30 - Applicability.

Section 40-9F-31 - Definitions.

Section 40-9F-32 - Procedures for Rehabilitation of Qualified Structures; Tax Credits; Review; Audit; Fees; Report to Legislature.

Section 40-9F-33 - Limitations on Tax Credits; Historic Income Tax Credit Account; Transfer or Assignment of Tax Credits.

Section 40-9F-34 - Recapture of Tax Credits; Assessment.

Section 40-9F-35 - Appeals.

Section 40-9F-36 - Availability of Tax Credits After December 31, 2022.

Section 40-9F-37 - Rulemaking Authority; Acceptance of Applications.

Section 40-9F-38 - Historic Tax Credit Evaluating Committee.