{"data":{"id":"us-al/ala.-code-41-23-32","jurisdiction":"us-al","citation":"Ala. Code § 41-23-32","heading":"Federal Tax Exemptions and Enterprise Zone Legislation.","body":"REPEALED BY ACT 2023-546, EFFECTIVE DECEMBER 1, 2028 UNLESS EXTENDED BY AN ACT OF THE LEGISLATURE.\nThe provisions of this article shall be complementary to and consistent with federal tax exemptions and be superseded when necessary by the passage of federal enterprise zone legislation.","path":["Title 41 State Government.","Chapter 23 Department of Economic and Community Affairs.","Article 2 Alabama Enterprise Zone Act."],"source_url":"https://alison.legislature.state.al.us/code-of-alabama?section=41-23-32","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-10-10T05:40:44Z","sha256":"3ccd086c6f699ca0459ca616776fa7fe2d597c98c52be2f42a275d6774b2c047","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-41-23-31","next":"us-al/ala.-code-41-23-33"},"notice":"GroundRules: Original legal text. Not legal advice."}