Tax Incentive Reform Act of 1992.

  1. Law
  2. Code of Alabama
  3. Revenue and Taxation.
  4. Tax Incentive Reform Act of 1992.

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Section
40-9B-1

Short Title.

Section
40-9B-2

Legislative Findings.

Section
40-9B-3

Definitions.

Section
40-9B-4

Authorization of Abatement.

Section
40-9B-4.1

Availability of Incentives.

Section
40-9B-5

Granting of Abatement.

Section
40-9B-6

Procedure for Granting Abatement.

Section
40-9B-7

Private Use Property; Taxation Thereof.

Section
40-9B-8

Certain Purchases of Tangible Personal Property Used in Constructing Industrial Development Property Exempted.

Section
40-9B-9

Approval Required for Certain Abatements.

Section
40-9B-10

Applicability to Certain Trades or Businesses Engaged in Postharvest Processing of Peanuts.

Section
40-9B-11

Exemption Period for Qualified Industrial or Research Enterprises.

Section
40-9B-12

Availability of Abatements After December 31, 2018.

Section
40-9B-13

Disaster Recovery Tax Incentive Protection.