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Code of Alabama
Title 40
Chapter 9F
Article 2
2017 Tax Credit for Historic Structures
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40-9F-30
Applicability.
40-9F-31
Definitions.
40-9F-32
Procedures for Rehabilitation of Qualified Structures; Tax Credits; Review; Audit; Fees; Report to Legislature.
40-9F-33
Limitations on Tax Credits; Historic Income Tax Credit Account; Transfer or Assignment of Tax Credits.
40-9F-34
Recapture of Tax Credits; Assessment.
40-9F-35
Appeals.
40-9F-36
Availability of Tax Credits After December 31, 2022.
40-9F-37
Rulemaking Authority; Acceptance of Applications.
40-9F-38
Historic Tax Credit Evaluating Committee. (Amended by Act 2026-209)