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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 4B - Credits Against State Income Tax L...
Article 4B - Credits Against State Income Tax Liability.
Section 40-18-135 - Definitions.
Section 40-18-136 - Credit to employer.
Section 40-18-137 - Credit limited to income tax liability.
Section 40-18-138 - Rules regarding procedures for approving education programs.
Section 40-18-139 - Reimbursement to employer.