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U.S. State Codes
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Alabama
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Title 40 - Revenue and Taxa...
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Chapter 18 - Income Taxes.
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Article 14 - Irrigation Equipment Tax Credit.
Article 14 - Irrigation Equipment Tax Credit.
Section 40-18-340 - Definitions.
Section 40-18-341 - Expense of qualified irrigation equipment.
Section 40-18-342 - Tax credit for equipment and conversion costs.
Section 40-18-343 - Applicability of environmental and water laws and regulations.
Section 40-18-344 - Rules and regulations.