Alabama § 40-9D-3 Definitions

Alabama Statutes

§ 40-9D-3 — Definitions

Alabama § 40-9D-3

Title 40Revenue and Taxation

Ch. 9DAlabama Economic Incentive Enchancement Act of 2007

This text of Alabama § 40-9D-3 (Definitions) 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 § 40-9D-3 (2026).

Text

(1)CAPITAL COSTS. Costs as defined in subdivision (2) of Section 40-18-190.

(2)CAPITAL CREDIT. An amount defined in subdivision (3) of Section 40-18-190.

(3)CONSTRUCTION RELATED TRANSACTION TAXES. The sales and use taxes defined in subdivision (3) of Section 40-9B-3.

(4)QUALIFYING ENTITIES. Those entities that invest in large projects in Alabama that employ, prior to December 31, 2015, at least 2,000 full time on site employees with benefits at a single site in Alabama and prior to December 31, 2011, invest at least $2.5 billion in capital costs at a single site in Alabama. For periods following December 31, 2015, the 2,000 employment level required to qualify as a qualifying entity shall be maintained for all years thereafter.

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(1) CAPITAL COSTS. Costs as defined in subdivision (2) of Section 40-18-190.
(2) CAPITAL CREDIT. An amount defined in subdivision (3) of Section 40-18-190.
(3) CONSTRUCTION RELATED TRANSACTION TAXES. The sales and use taxes defined in subdivision (3) of Section 40-9B-3.
(4) QUALIFYING ENTITIES. Those entities that invest in large projects in Alabama that employ, prior to December 31, 2015, at least 2,000 full time on site employees with benefits at a single site in Alabama and prior to December 31, 2011, invest at least $2.5 billion in capital costs at a single site in Alabama. For periods following December 31, 2015, the 2,000 employment level required to qualify as a qualifying entity shall be maintained for all years thereafter.