Code of Alabama - Title 16: Education - Section 16-60-353 - Reports

Section 16-60-353 - Reports.

(a) The Commissioner of Revenue shall annually report the total amount of tax credits claimed and authorized pursuant to this article, on or before the fifteenth day of each regular session, to the Director of Finance, the Chair of the House Ways and Means Education Committee, and the Chair of the Senate Finance and Taxation Education Committee.

(b) The Department of Postsecondary Education shall include in its regular quarterly report amounts expended for qualifying educational expenses pursuant to this article to the Director of Finance, the Chair of the House Ways and Means Education Committee, and the Chair of the Senate Finance and Taxation Education Committee.

(Act 2014-147, p. 422, §4.)

Last modified: May 3, 2021