Code of Alabama
Title 40 - Revenue and Taxation.
Chapter 9B - Tax Incentive Reform Act of 1992.

Section 40-9B-1 - Short Title. - This chapter shall be known and may be cited as...

Section 40-9B-2 - Legislative Findings. - The Legislature recognizes the importance of industrial development to the...

Section 40-9B-3 - Definitions. - (a) For purposes of this chapter, the following words and...

Section 40-9B-4 - Authorization of Abatement. - (a) Noneducational ad valorem taxes, construction related transaction taxes, except...

Section 40-9B-4.1 - Availability of Incentives. - In no event shall any incentive provided in Act 2012-210...

Section 40-9B-5 - Granting of Abatement. - (a) Subject to the geographical or jurisdictional or other limitations...

Section 40-9B-6 - Procedure for Granting Abatement. - (a) Any person who proposes to become a private user...

Section 40-9B-7 - Private Use Property; Taxation Thereof. - (a) Notwithstanding any other provision of law, if a public...

Section 40-9B-8 - Certain Purchases of Tangible Personal Property Used in Constructing Industrial Development Property Exempted. - Notwithstanding any other laws and subject to the limitations set...

Section 40-9B-9 - Approval Required for Certain Abatements. - With respect to industrial development property for the establishment or...

Section 40-9B-10 - Applicability to Certain Trades or Businesses Engaged in Postharvest Processing of Peanuts. - Beginning April 1, 2003, a trade or business in counties...

Section 40-9B-11 - Exemption Period for Qualified Industrial or Research Enterprises. - (a) Effective October 1, 2011, the maximum exemption period for...

Section 40-9B-12 - Availability of Abatements After December 31, 2018. - The tax abatements and abatements of payments in lieu of...

Section 40-9B-13 - Disaster Recovery Tax Incentive Protection. - (a) This section shall be known as the Disaster Recovery...