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ALABAMA STATUTES AND CODES
Chapter 9B — TAX INCENTIVE REFORM ACT OF 1992.
- Section 40-9B-1 Short title.
- Section 40-9B-2 Legislative findings.
- Section 40-9B-3 Definitions.
- Section 40-9B-4 Authorization of abatement.
- Section 40-9B-5 Granting of abatement.
- Section 40-9B-6 Procedure for granting abatement.
- Section 40-9B-7 Private use property; taxation thereof.
- Section 40-9B-8 Certain purchases of tangible personal property used in constructing industrial development property exempted.
- Section 40-9B-9 Approval required for certain abatements.
- Section 40-9B-10 Applicability to certain trades or businesses engaged in postharvest processing of peanuts.
- Section 40-9B-11 Exemption period for qualified industrial or research enterprises.
- Section 40-9B-12 Availability of abatements after December 31, 2018.
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