Code of Alabama
Title 40 - Revenue and Taxation.
Chapter 9C - Brownfield Development Tax Abatement.

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

Section 40-9C-2 - Legislative Findings. - The Legislature recognizes the importance of recovering and reusing previously...

Section 40-9C-3 - Definitions. - For purposes of this chapter, the following words and phrases...

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

Section 40-9C-5 - Granting of Abatement. - (a) Subject to the geographical or jurisdictional limitations specified in...

Section 40-9C-6 - Procedure for Granting Abatement. - (a) Subject to the limitations set out in Section 40-9C-5,...

Section 40-9C-7 - Exemption of Certain Purchases of Tangible Personal Property Used in Constructing Brownfield Development Property. - Notwithstanding any other laws, and subject to the limitations set...

Section 40-9C-8 - Rules and Regulations. - The Department of Revenue shall adopt all necessary rules, regulations,...