The election to receive the Capital Credit for those entities approved by the State Industrial Development Authority prior to January 16, 1995 expired on December 31, 1996.

Author: Pete Petrillo

Statutory Authority: Code of Ala. 1975, §§40-2A-7(a)(5), 40-18-197, as amended.

History: New Rule: Filed November 9, 1995; effective December 14, 1995. Repealed and Replaced: Filed January 26, 1998; effective March 2,1998.