Alabama § 40-18-524 (Repealed by Act 2023-519, § 8, Effective September 29, 2031) Issuance of Credit Certificate; Annual Informational Report

Alabama Statutes

§ 40-18-524 — (Repealed by Act 2023-519, § 8, Effective September 29, 2031) Issuance of Credit Certificate; Annual Informational Report

Alabama·Title 40 Revenue and Taxation·Ch. 18 Income Taxes·Art. 26 Preceptor Tax Incentive Program Act

The Alabama Statewide Area Health Education Centers Program Office shall do both of the following:

(1)Issue to an eligible taxpayer a credit certificate to indicate the number of approved preceptor rotations and other information required by the Department of Revenue to certify the credit being claimed.

(2)Submit an annual informational report to the Department of Revenue by January 31 annually, which provides all taxpayer issued certificates with information required by the Department of Revenue for credit verification.

Free access — add to your briefcase to read the full text and ask questions with AI

The Alabama Statewide Area Health Education Centers Program Office shall do both of the following:
(1) Issue to an eligible taxpayer a credit certificate to indicate the number of approved preceptor rotations and other information required by the Department of Revenue to certify the credit being claimed.
(2) Submit an annual informational report to the Department of Revenue by January 31 annually, which provides all taxpayer issued certificates with information required by the Department of Revenue for credit verification.

Alabama § 40-18-524 ((Repealed by Act 2023-519, § 8, Effective September 29, 2031) Issuance of Credit Certificate; Annual Informational Report) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.