Current through the 2024 Regular Session.
Section 37-11C-5 - Rulemaking authority; applications for reservation of tax credits(a) By October 1, 2019, the Department of Commerce shall adopt any and all rules necessary to implement this chapter. Applications for the reservation of tax credits shall be accepted beginning November 1, 2019.(b) By October 1, 2022, the Department of Revenue shall adopt any and all rules necessary to implement this chapter. Applications for the reservation of tax credits shall be accepted beginning November 1, 2022.Ala. Code § 37-11C-5 (1975)
Amended by Act 2022-341,§ 1, eff. 7/1/2022.Added by Act 2019-459,§ 5, eff. 9/1/2019.