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Capital Credits for Qualified Products.
Law
Code of Alabama
Revenue and Taxation.
Income Taxes.
Capital Credits for Qualified Products.
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Section
40-18-240
Definitions.
Section
40-18-241
Written Statement of Intent to Claim Credit.
Section
40-18-242
Written Agreements With Department.
Section
40-18-243
Availability of Credit on Pass-Through Basis.
Section
40-18-244
Credits Not to Exceed Costs.
Section
40-18-245
Report to Legislature.
Section
40-18-246
Regulations; Periodic Audits.
Section
40-18-247
Affidavit of Compliance.
Section
40-18-248
Maintenance of Records; Promulgation of Regulations.
Section
40-18-249
Availability of Credit After December 31, 2005.
Section
40-18-250
Administration of Article.