Rules and Regulations.

  1. Law
  2. Code of Alabama
  3. Revenue and Taxation.
  4. Income Taxes.
  5. Irrigation Equipment Tax Credit.
  6. Rules and Regulations.

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Section 40-18-344

Rules and regulations.

The Department of Revenue shall promulgate rules and regulations for the implementation of the credit authorized in this article and shall coordinate with the Alabama State Soil and Water Conservation Committee (ASWC) for technical service for the eligible applicants.

(Act 2012-391, p. 1049, §5.)


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