Alabama § 40-18-524 (Repealed by Act 2023-519, § 8, Effective September 29, 2031) Issuance of Credit Certificate; Annual Informational Report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§ 40-18-524 — (Repealed by Act 2023-519, § 8, Effective September 29, 2031) Issuance of Credit Certificate; Annual Informational Report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

Title 40Revenue and Taxation

Ch. 18Income Taxes

Art. 26Preceptor Tax Incentive Program Act

This text of Alabama § 40-18-524 ((Repealed by Act 2023-519, § 8, Effective September 29, 2031) Issuance of Credit Certificate; Annual Informational Report) is published on Counsel Stack Legal Research, covering Alabama primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ala. Code § 40-18-524 (2026).

Text

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.

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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.