Section 40-18-361 – Tax Credit for Certain Adoptions.

Section 40-18-361 Tax credit for certain adoptions. THIS SECTION WAS AMENDED BY ACT 2022-299 IN THE 2022 REGULAR SESSION, EFFECTIVE JULY 1, 2022. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. (a) A taxpayer shall be allowed a one time, refundable credit against the tax imposed by Section 40-18-2, for a private adoption or the […]

Section 40-18-362 – Postsecondary Education Assistance.

Section 40-18-362 Postsecondary education assistance. Repealed by Act 2015-121 effective October 15, 2015. (Act 2014-413, p. 1517, §3.)

Section 40-18-363 – Rulemaking Authority.

Section 40-18-363 Rulemaking authority. The commissioner shall be authorized to promulgate any rules necessary to implement and administer this article. (Act 2014-413, p. 1517, §4.)