Code of Alabama - Title 40: Revenue and Taxation - Section 40-9F-37 - Rulemaking authority; acceptance of applications
Section 40-9F-37 - Rulemaking authority; acceptance of applications.
The commission shall promulgate by October 1, 2017, any and all rules and regulations necessary to implement this article. Applications for the reservation of tax credits shall be accepted beginning November 1, 2017.