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  2. U.S. State Codes
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  4. Alabama
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  6. Title 40 - Revenue and Taxa...
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  8. Chapter 9B - Tax Incentive Reform Act of 1992.


Chapter 9B - Tax Incentive Reform Act of 1992.


  • Section 40-9B-1 - Short title.
  • Section 40-9B-2 - Legislative findings.
  • Section 40-9B-3 - Definitions.
  • Section 40-9B-4 - Authorization of abatement.
  • Section 40-9B-4.1 - Availability of incentives.
  • Section 40-9B-5 - Granting of abatement.
  • Section 40-9B-6 - Procedure for granting abatement.
  • Section 40-9B-7 - Private use property; taxation thereof.
  • Section 40-9B-8 - Certain purchases of tangible personal property used in constructing industrial development property exempted.
  • Section 40-9B-9 - Approval required for certain abatements.
  • Section 40-9B-10 - Applicability to certain trades or businesses engaged in postharvest processing of peanuts.
  • Section 40-9B-11 - Exemption period for qualified industrial or research enterprises.
  • Section 40-9B-12 - Availability of abatements after December 31, 2018.
  • Section 40-9B-13 - Disaster recovery tax incentive protection.
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