Additional requirements for a business, partnership, corporation or individual to receive benefits shall include:
(1) The business must expand its labor force or make new capital investments or prevent a loss of employment to an existing business.
(2) A business may not have closed or reduced employment elsewhere in Alabama in order to expand into the zone.
Structure Code of Alabama
Chapter 23 - Department of Economic and Community Affairs.
Article 2 - Alabama Enterprise Zone Act.
Section 41-23-20 - Short Title; Legislative Findings and Purpose.
Section 41-23-21 - Definitions.
Section 41-23-22 - Enterprise Zones Generally.
Section 41-23-23 - Applications; Selection of Zones; Enterprise Zone Advisory Council.
Section 41-23-25 - Nontax Incentives.
Section 41-23-26 - Additional Requirements for Business, etc., to Receive Benefits.
Section 41-23-27 - Annual Report of Department.
Section 41-23-28 - Required Agreement by Appropriate Governing Authority.
Section 41-23-29 - Powers and Duties of Department.
Section 41-23-31 - Rules and Regulations; Cooperation of Agencies.
Section 41-23-32 - Federal Tax Exemptions and Enterprise Zone Legislation.