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Code of Alabama
Title 40
Chapter 9B
Ala. Code § 40-9B et seq.
Tax Incentive Reform Act of 1992
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40-9B-1
Short Title.
40-9B-2
Legislative Findings.
40-9B-3
Definitions. (Amended by Acts 2026-550 and 2026-573)
40-9B-4
Authorization of Abatement. (Amended by Act 2026-573)
40-9B-4.1
Availability of Incentives. (Amended by Act 2026-573)
40-9B-5
Granting of Abatement.
40-9B-6
Procedure for Granting Abatement.
40-9B-7
Private Use Property; Taxation Thereof.
40-9B-8
Certain Purchases of Tangible Personal Property Used in Constructing Industrial Development Property Exempted.
40-9B-9
Approval Required for Certain Abatements.
40-9B-10
Applicability to Certain Trades or Businesses Engaged in Postharvest Processing of Peanuts.
40-9B-11
Exemption Period for Qualified Industrial or Research Enterprises.
40-9B-12
Availability of Abatements After December 31, 2018.
40-9B-13
Disaster Recovery Tax Incentive Protection.