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Code of Alabama
Title 37
Chapter 11C
Ala. Code § 37-11C et seq.
Railroad Modernization Act of 2019
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37-11C-1
Short Title.
37-11C-2
Definitions.
37-11C-3
Standards for Approval of Qualified Railroad Rehabilitation Expenditures; Application for Tax Credits; Completion of Project; Tax Credit Certificate; Fees; Annual Report.
37-11C-4
Allowance and Claim of Tax Credits; Railroad Rehabilitation Income Tax Credit Account; Written Transfer Agreements.
37-11C-5
Rulemaking Authority; Applications for Reservation of Tax Credits.
37-11C-6
Duration of Tax Credits.