Alabama Statutes

§ 40-9I-3 — (Effective June 1, 2026) Economic Development Planning and Program Evaluation; Confidentiality of Information; Rulemaking Authority

Alabama § 40-9I-3
JurisdictionAlabama
Title 40Revenue and Taxation
Ch. 9IUnabatement of Noneducational Ad Valorem Tax and State Construction Related Transaction Tax

This text of Alabama § 40-9I-3 ((Effective June 1, 2026) Economic Development Planning and Program Evaluation; Confidentiality of Information; 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 § 40-9I-3 (2026).

Text

(a)The Department of Revenue shall provide the Department of Commerce with a copy of each application, resolution, and abatement agreement, including any amendment, granted under Section 40-9B-4 or 40-9G-2.
(b)The Department of Commerce shall use the information received under subsection (a) solely for the purposes of economic development planning and program evaluation.
(c)To ensure taxpayer confidentiality, all information shared under this section shall remain subject to the confidentiality provisions of Section 40-2A-10. The Department of Commerce shall implement safeguards to ensure that taxpayer information is not disclosed to unauthorized persons or entities.
(d)The Department of Commerce and the Department of Revenue may adopt rules for the administration of this chapter.

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Legislative History

(Act 2025-84, §3.)

Nearby Sections

15
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Bluebook (online)
Alabama § 40-9I-3, Counsel Stack Legal Research, https://law.counselstack.com/statute/al/40-9I-3.