Ala. Admin. Code r. 460-X-23-.01

Current through Register Vol. 43, No. 1, October 31, 2024

Section 460-X-23-.01 - Alabama Historic Rehabilitation Tax Credit

The Purpose of Act 2013-241 of the Alabama legislature and its amendments and successor legislation is to provide a tax credit to Alabama taxpayers for the rehabilitation of historic and certain non-historic buildings in Alabama. This rule shall become effective December 20, 2013.

Ala. Admin. Code r. 460-X-23-.01

New Rule: Filed December 13, 2013; effective December 20, 2013.

Author: Chloe Mercer, David Schneider

Statutory Authority: Act 2013-241

The amendment to this section by Alabama Administrative Monthly Volume XXXII, Issue No. 12, September 30, 2014, file. 9/3/2014 is not yet available.