Section 40-18-220 – Credit for Corporations Producing Coal Mined in Alabama.

Section 40-18-220 Credit for corporations producing coal mined in Alabama. For the tax years beginning on and after January 1, 1995, every corporation, whether a “subchapter S” corporation, as defined by the 1995 Internal Revenue Code, or not, foreign or domestic, that is doing business in Alabama, as a producer of coal mined in Alabama, […]

Section 40-18-221 – Department to Promulgate and Issue Rules and Regulations.

Section 40-18-221 Department to promulgate and issue rules and regulations. The Department of Revenue shall promulgate and issue rules and regulations to implement and administer this article. (Acts 1995, No. 95-239, p. 403, §2.)