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Alabama · Through Act 2026-611

Ala. Code § 41-23-32: Federal Tax Exemptions and Enterprise Zone Legislation.

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Where this section sits in the code
  1. Title 41 State Government.
  2. Chapter 23 Department of Economic and Community Affairs.
  3. Article 2 Alabama Enterprise Zone Act.

REPEALED BY ACT 2023-546, EFFECTIVE DECEMBER 1, 2028 UNLESS EXTENDED BY AN ACT OF THE LEGISLATURE.

The provisions of this article shall be complementary to and consistent with federal tax exemptions and be superseded when necessary by the passage of federal enterprise zone legislation.

Collected 2026-10-10T05:40:44Z. Source file · JSON

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