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Code of Alabama
Title 41
Chapter 23
Article 2
Alabama Enterprise Zone Act
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41-23-20
Short Title; Legislative Findings and Purpose.
41-23-21
Definitions.
41-23-22
Enterprise Zones Generally.
41-23-23
Applications; Selection of Zones; Enterprise Zone Advisory Council.
41-23-24
Tax Incentives; Adoption of Rules to Implement Tax Credits and Incentives; Maximum Tax Credit Per New Permanent Employee; Application of Tax Credits; Tax Credits Are in Addition to Exemptions and Credits Under Chapter 18 of Title 40; No Credits for Taxes to Other States.
41-23-25
Nontax Incentives.
41-23-26
Additional Requirements for Business, Etc., to Receive Benefits.
41-23-27
Annual Report of Department.
41-23-28
Required Agreement by Appropriate Governing Authority.
41-23-29
Powers and Duties of Department.
41-23-30
Contracts with Eligible Businesses to Provide for Tax Exemptions; Preference to Alabama Manufacturers; Endorsement Resolution; Certification as to Employees; Wage Subsidies.
41-23-31
Rules and Regulations; Cooperation of Agencies.
41-23-32
Federal Tax Exemptions and Enterprise Zone Legislation.
41-23-33
(Repealed by Act 2023-546, § 10, Effective December 31, 2028, Unless Extended by Act of Legislature) Repeal of Incentives.