Alabama § 11-51-189 Abatements Authorized

Alabama Statutes

§ 11-51-189 — Abatements Authorized

Alabama·Title 11 Counties and Municipal Corporations·Ch. 51 Taxation·Art. 2 License Taxes·Div. 5 Rights and Responsibilities of Municipal Taxpayers

The governing body of a municipality may, in its discretion, grant an abatement to any taxpayer of all or a portion of the applicable business license tax otherwise due for up to three license years if the taxpayer substantially complies with the criteria for abatement of sales or use taxes under the Tax Incentive Reform Act of 1992, found at Section 40-9B-1, et seq., following a public hearing on same.

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The governing body of a municipality may, in its discretion, grant an abatement to any taxpayer of all or a portion of the applicable business license tax otherwise due for up to three license years if the taxpayer substantially complies with the criteria for abatement of sales or use taxes under the Tax Incentive Reform Act of 1992, found at Section 40-9B-1, et seq., following a public hearing on same.

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