Code of Alabama - Title 40: Revenue and Taxation - Section 40-9F-8 - Rules and regulations; timing of applications and credits

Section 40-9F-8 - Rules and regulations; timing of applications and credits.

The commission shall promulgate by September 1, 2013, any and all rules and regulations necessary to implement the provisions of this chapter. Applications for the reservation of tax credits shall be accepted beginning October 1, 2013, but no tax credit may be credited prior to the taxpayer's return for the taxable year 2014.

(Act 2013-241, p. 579, §8.)

Last modified: May 3, 2021