Alabama Statutes
§ 16-60-352 — Documentation
Alabama·Title 16 Education·Ch. 60 Trade Schools and Junior Colleges·Art. 17 Career-Technical Dual Enrollment Program
(a)The Department of Revenue may require a taxpayer to submit copies of receipts or other similar financial documentation with the taxpayer’s state income tax return as necessary to confirm eligibility for the tax credit.
(b)The Department of Revenue shall promulgate rules and develop any tax forms, directions, and worksheets as necessary to effectuate the intent of this article.
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Legislative History
(Act 2014-147, p. 422, §3.)
Nearby Sections
15
§ 16-1-1
Definitions§ 16-1-11.5
Teacher Certification§ 16-1-16.1
Alabama Council on Family and Children§ 16-1-17
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