Alabama Statutes
§ 40-18-535 — Timing; Reporting Requirements; Rulemaking Authority
Alabama § 40-18-535
JurisdictionAlabama
Title 40Revenue and Taxation
Ch. 18Income Taxes
Art. 27Alabama Workforce Housing Tax Credit Act
This text of Alabama § 40-18-535 (Timing; Reporting Requirements; Rulemaking Authority) 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 § 40-18-535 (2026).
Text
(a)The tax credit created pursuant to this article may only be claimed with respect to taxable years beginning on or after January 1, 2025. The tax credit provided in this article shall be subject to the reporting requirements of Section 40-1-50.
(b)The department and the Alabama Department of Insurance may adopt rules for the administration of this article.
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Legislative History
(Act 2024-302, §6.)
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 ConversionCite This Page — Counsel Stack
Bluebook (online)
Alabama § 40-18-535, Counsel Stack Legal Research, https://law.counselstack.com/statute/al/40-18-535.