This article shall only apply to those areas within the State of Alabama which qualify as a "low income community" pursuant to Section 45D of the Internal Revenue Code.
Structure Code of Alabama
Chapter 9 - Boards and Commissions.
Article 8C - Alabama New Markets Development Act.
Section 41-9-216 - Applicability of Article.
Section 41-9-217 - Short Title.
Section 41-9-218 - Definitions.
Section 41-9-219 - Tax Credit for Qualified Equity Investment.
Section 41-9-219.1 - Allocation of Tax Credits.
Section 41-9-219.2 - Limitation on Certifications.
Section 41-9-219.3 - Application for Designation as a Qualified Equity Investment.
Section 41-9-219.4 - Recapture of Tax Credit; Notice