{"data":{"id":"us-al/ala.-code-40-18-344","jurisdiction":"us-al","citation":"Ala. Code § 40-18-344","heading":"Rules and Regulations.","body":"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.","path":["Title 40 Revenue and Taxation.","Chapter 18 Income Taxes.","Article 14 Irrigation Equipment Tax Credit. [Repealed by Act 2023–546, § 8, Effective December 31, 2028, Unless Extended by Act of Legislature]"],"source_url":"https://alison.legislature.state.al.us/code-of-alabama?section=40-18-344","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-10-10T05:41:19Z","sha256":"df9b8ddc053915a768fe9d1ee1b703b1f2b04674b47f2be4f4d268e7373a05ff","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-40-18-343","next":"us-al/ala.-code-40-18-345"},"notice":"GroundRules: Original legal text. Not legal advice."}