Alabama § 40-18-559 Rulemaking Authority of Department

Alabama Statutes

§ 40-18-559 — Rulemaking Authority of Department

Alabama § 40-18-559

Title 40Revenue and Taxation

Ch. 18Income Taxes

Art. 29Rural Hospital Investment Program

This text of Alabama § 40-18-559 (Rulemaking Authority of Department) 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 § 40-18-559 (2026).

Text

(a)The department shall adopt rules pursuant to the Alabama Administrative Procedure Act to administer and implement this article, inclusive of the responsibility of the board. The rules shall provide for all of the following:

(1)That the tax credits will not reduce the distribution for the Alabama Special Mental Health Fund.

(2)That the tax credits shall be awarded based on the order in which the credits are requested.

(b)The department shall prescribe the method by which the tax credits are to be issued to eligible taxpayers.

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(a) The department shall adopt rules pursuant to the Alabama Administrative Procedure Act to administer and implement this article, inclusive of the responsibility of the board. The rules shall provide for all of the following:
(1) That the tax credits will not reduce the distribution for the Alabama Special Mental Health Fund.
(2) That the tax credits shall be awarded based on the order in which the credits are requested.
(b) The department shall prescribe the method by which the tax credits are to be issued to eligible taxpayers.