Alabama Statutes
§ 40-18-535 — Timing; Reporting Requirements; Rulemaking Authority
Alabama·Title 40 Revenue and Taxation·Ch. 18 Income Taxes·Art. 27 Alabama Workforce Housing Tax Credit Act
(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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Alabama § 40-18-535 (Timing; Reporting Requirements; Rulemaking Authority) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
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
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