{"data":{"id":"us-al/ala.-code-16-37a-5","jurisdiction":"us-al","citation":"Ala. Code § 16-37A-5","heading":"Forms; Construction of Chapter; Rulemaking Authority. [Credit Terminates Dec. 31, 2031]","body":"(a) All findings and applications made with any department of the state government shall be made using forms adopted by the department. The filing shall be treated as a tax return, subject to penalties imposed by the Department of Revenue.\n(b) Nothing in this chapter shall be construed to constitute a guarantee or assumption by the state of any debt of any company nor to authorize the credit of the state to be given, pledged, or loaned to any company.\n(c) Nothing in this chapter shall be construed to make available to any taxpayer any right to the benefits conferred by this article absent strict compliance with this chapter.\n(d) Nothing in this chapter shall be construed to limit the powers otherwise existing for the Department of Revenue to audit and assess a taxpayer claiming the credit.\n(e) The department may work with the Department of Revenue and the Department of Workforce to adopt rules as necessary to implement and administer this chapter.","path":["Title 16 Education.","Chapter 37A Talent Readiness and Industry Needs Act. [Credit Terminates December 31, 2031]"],"source_url":"https://alison.legislature.state.al.us/code-of-alabama?section=16-37A-5","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-10-10T05:41:29Z","sha256":"ac5789acf2388d1018c13f931e331e7848b4791dd5895d5319d4e2c0a987ac96","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-16-37a-4","next":"us-al/ala.-code-16-37a-6"},"notice":"GroundRules: Original legal text. Not legal advice."}