Ala. Code § 40-9I-3: Economic Development Planning and Program Evaluation; Confidentiality of Information; Rulemaking Authority.

(a) The Department of Revenue shall provide the Department of Commerce with a copy of each application, resolution, and abatement agreement, including any amendment, granted under Section 40-9B-4 or 40-9G-2.

(b) The Department of Commerce shall use the information received under subsection (a) solely for the purposes of economic development planning and program evaluation.

(c) To ensure taxpayer confidentiality, all information shared under this section shall remain subject to the confidentiality provisions of Section 40-2A-10. The Department of Commerce shall implement safeguards to ensure that taxpayer information is not disclosed to unauthorized persons or entities.

(d) The Department of Commerce and the Department of Revenue may adopt rules for the administration of this chapter.