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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 17 - Alabama Small Business and Agribus...
Article 17 - Alabama Small Business and Agribusiness Jobs Act.
Section 40-18-390 - Short title.
Section 40-18-391 - Definitions.
Section 40-18-392 - (Tax credit expires January 1, 2019, per subsection (g)). Qualifications for and applicability of tax credit.
Section 40-18-393 - Rulemaking authority.
Section 40-18-394 - Promotion of tax credits for small businesses and independently owned business entities.