Alabama § 40-18-475 Reporting Requirements

Alabama Statutes

§ 40-18-475 — Reporting Requirements

Alabama § 40-18-475

Title 40Revenue and Taxation

Ch. 18Income Taxes

Art. 22ASweet Home Alabama Tourism Investment Act

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Bluebook

Ala. Code § 40-18-475 (2026).

Text

The department shall report to the Legislature by the second legislative day of the 2026 Regular Session, and annually thereafter, on the overall economic activity, usage, and impact to the state of the tax rebates allowed for tourism destination projects. The information in the reports shall be consistent with the information required by the Legislature in accordance with Section 40-1-50. Information provided pursuant to this section is exempt from the confidentiality provisions of Section 40-2A-10.

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The department shall report to the Legislature by the second legislative day of the 2026 Regular Session, and annually thereafter, on the overall economic activity, usage, and impact to the state of the tax rebates allowed for tourism destination projects. The information in the reports shall be consistent with the information required by the Legislature in accordance with Section 40-1-50. Information provided pursuant to this section is exempt from the confidentiality provisions of Section 40-2A-10.