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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 9F - Rehabilitation...
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Article 2 - Tax Credit For Historic Structures.
Article 2 - Tax Credit For Historic Structures.
Section 40-9F-30 - Applicability.
Section 40-9F-31 - Definitions.
Section 40-9F-32 - Procedures for rehabilitation of qualified structures; tax credits; review; audit; fees; report to Legislature.
Section 40-9F-33 - Limitations on tax credits; Historic Income Tax Credit Account; transfer or assignment of tax credits.
Section 40-9F-34 - Recapture of tax credits; assessment.
Section 40-9F-35 - Appeals.
Section 40-9F-36 - Availability of tax credits after December 31, 2022.
Section 40-9F-37 - Rulemaking authority; acceptance of applications.
Section 40-9F-38 - Historic Tax Credit Evaluating Committee.