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    • Legislation USA
    • Code of Alabama
    • Title 40 - Revenue and Taxation.
    • Chapter 9F - Rehabilitation of Historic Structures.
    • Article 2 - Tax Credit for Historic Structures.
    • Section 40-9F-37 - Rulemaking Authority; Acceptance of Applications.

    Code of Alabama
    Article 2 - Tax Credit for Historic Structures.
    Section 40-9F-37 - Rulemaking Authority; Acceptance of Applications.

    The commission shall promulgate by October 1, 2017, any and all rules and regulations necessary to implement this article. Applications for the reservation of tax credits shall be accepted beginning November 1, 2017.

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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.

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