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  4. Alabama
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  6. Title 40 - Revenue and Taxa...
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  8. Chapter 9F - Rehabilitation...
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  10. Article 2 - Tax Credit For Historic Structures.


Article 2 - Tax Credit For Historic Structures.


  • Section 40-9F-30 - Applicability.
  • Section 40-9F-31 - Definitions.
  • Section 40-9F-32 - Procedures for rehabilitation of qualified structures; tax credits; review; audit; fees; report to Legislature.
  • Section 40-9F-33 - Limitations on tax credits; Historic Income Tax Credit Account; transfer or assignment of tax credits.
  • Section 40-9F-34 - Recapture of tax credits; assessment.
  • Section 40-9F-35 - Appeals.
  • Section 40-9F-36 - Availability of tax credits after December 31, 2022.
  • Section 40-9F-37 - Rulemaking authority; acceptance of applications.
  • Section 40-9F-38 - Historic Tax Credit Evaluating Committee.
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