Alabama § 40-18-381 Construction of Article

Alabama Statutes

§ 40-18-381 — Construction of Article

Alabama § 40-18-381

Title 40Revenue and Taxation

Ch. 18Income Taxes

Art. 16Alabama Jobs Act

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Bluebook

Ala. Code § 40-18-381 (2026).

Text

(a)Nothing in this article shall be construed to constitute a guarantee or assumption by the state of any debt of any company nor to authorize the credit of the state to be given, pledged, or loaned to any company.

(b)The provisions of this article shall not be construed in a manner adverse to the validity of any jobs act incentives.

(c)Nothing in this article shall be construed to make available to any company any right to the jobs act incentives absent strict compliance with this article.

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(a) Nothing in this article shall be construed to constitute a guarantee or assumption by the state of any debt of any company nor to authorize the credit of the state to be given, pledged, or loaned to any company.
(b) The provisions of this article shall not be construed in a manner adverse to the validity of any jobs act incentives.
(c) Nothing in this article shall be construed to make available to any company any right to the jobs act incentives absent strict compliance with this article.