Alabama § 40-18-471 Application; Standards; Deadlines

Alabama Statutes

§ 40-18-471 — Application; Standards; Deadlines

Alabama § 40-18-471

Title 40Revenue and Taxation

Ch. 18Income Taxes

Art. 22ASweet Home Alabama Tourism Investment Act

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Bluebook

Ala. Code § 40-18-471 (2026).

Text

(a)Prior to the allowance of a tax rebate on transactional taxes, an application shall be filed with the department in the manner established by the department.

(b)The department shall adopt standards to be used by the Alabama Tourism Advisory Board for the review and approval of certified tourism destination projects for which a tax rebate for transactional taxes is sought pursuant to Section 40-18-473.

(c)The department shall establish deadlines for applications. Applications shall solicit whatever information the department deems important to its determination of authorizing a tax rebate.

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(a) Prior to the allowance of a tax rebate on transactional taxes, an application shall be filed with the department in the manner established by the department.
(b) The department shall adopt standards to be used by the Alabama Tourism Advisory Board for the review and approval of certified tourism destination projects for which a tax rebate for transactional taxes is sought pursuant to Section 40-18-473.
(c) The department shall establish deadlines for applications. Applications shall solicit whatever information the department deems important to its determination of authorizing a tax rebate.