Alabama Statutes
§ 40-18-474 — Tourism Project Sales Tax Incentive Fund
Alabama·Title 40 Revenue and Taxation·Ch. 18 Income Taxes·Art. 22A Sweet Home Alabama Tourism Investment Act
There is created the Tourism Project Sales Tax Incentive Fund, which may consist of monies appropriated or otherwise made available by the Legislature in any manner, and monies from any other source designated for deposit into such fund, but not include monies subject to a constitutional designation for some other purpose. Unexpended amounts remaining in the fund at the end of each fiscal year of the state revert. Any investment earnings or interest earned on amounts in the fund shall be credited to the fund.
Free access — add to your briefcase to read the full text and ask questions with AI
Alabama § 40-18-474 (Tourism Project Sales Tax Incentive Fund) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
(Act 2023-34, §5.)
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 Conversion