{"data":{"id":"us-al/ala.-code-40-9f-8","jurisdiction":"us-al","citation":"Ala. Code § 40-9F-8","heading":"Rules and Regulations; Timing of Applications and Credits.","body":"The commission shall promulgate by September 1, 2013, any and all rules and regulations necessary to implement the provisions of this chapter. Applications for the reservation of tax credits shall be accepted beginning October 1, 2013, but no tax credit may be credited prior to the taxpayer’s return for the taxable year 2014.","path":["Title 40 Revenue and Taxation.","Chapter 9F Rehabilitation of Historic Structures.","Article 1 2013 Tax Credit for Historic Structures."],"source_url":"https://alison.legislature.state.al.us/code-of-alabama?section=40-9F-8","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:53Z","sha256":"fee609f3545c8a855cb4c2ce531560da0567c8e393615e4f085f1a95215344b7","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-40-9f-7","next":"us-al/ala.-code-40-9f-30"},"notice":"GroundRules: Original legal text. Not legal advice."}