- (a) Prior to the allowance of a tax rebate on transactional taxes, an application shall be filed with the tourism department in the manner established by the department.
- (b) The tourism department shall adopt standards to be used by the Alabama Tourism Advisory Board for the review and approval of certified tourism destination projects for which a tax rebate for transactional taxes is sought.
- (c) The tourism department shall establish deadlines for applications. Applications shall solicit whatever information the department deems important to its determination of authorizing a tax rebate.
(Act 2023-34, §5; Act 2026-204, §1.)