Alabama Statutes
§ 40-18-341 — Expense of Qualified Irrigation Equipment
Alabama § 40-18-341
JurisdictionAlabama
Title 40Revenue and Taxation
Ch. 18Income Taxes
Art. 14Irrigation Equipment Tax Credit
This text of Alabama § 40-18-341 (Expense of Qualified Irrigation Equipment) is published on Counsel Stack Legal Research, covering Alabama primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Ala. Code § 40-18-341 (2026).
Text
REPEALED BY ACT 2023-546, EFFECTIVE DECEMBER 1, 2028 UNLESS EXTENDED BY AN ACT OF THE LEGISLATURE.
Notwithstanding any other provision of law to the contrary, for all tax years beginning after December 31, 2011, any agricultural trade or business may elect to expense qualified irrigation equipment under the provisions of 26 U.S.C. §179, as such section existed on January 1, 2011.
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Related
§ 179
26 U.S.C. § 179
Legislative History
(Act 2012-391, p. 1049, §2.)
Nearby Sections
15
§ 40-1-1
Definitions§ 40-1-14
Payment of Court Costs§ 40-1-2
Lien for Taxes - Generally§ 40-1-23
Liability of Officers for ConversionCite This Page — Counsel Stack
Bluebook (online)
Alabama § 40-18-341, Counsel Stack Legal Research, https://law.counselstack.com/statute/al/40-18-341.