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Alabama · Through Act 2026-611

Ala. Code § 40-18-344: Rules and Regulations.

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Where this section sits in the code
  1. Title 40 Revenue and Taxation.
  2. Chapter 18 Income Taxes.
  3. Article 14 Irrigation Equipment Tax Credit. [Repealed by Act 2023–546, § 8, Effective December 31, 2028, Unless Extended by Act of Legislature]

The Department of Revenue shall promulgate rules and regulations for the implementation of the credit authorized in this article and shall coordinate with the Alabama State Soil and Water Conservation Committee (ASWC) for technical service for the eligible applicants.

Collected 2026-10-10T05:41:19Z. Source file · JSON

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