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40-9B-12
Section 40-9B-12 Availability of abatements after December 31, 2018. The tax abatements and
abatements of payments in lieu of taxes authorized by the amendments to Sections 40-9B-3,
40-9B-4, and 40-9B-11 by Act 2008-275 shall not be available for new industrial or research
enterprises described in Section 40-9B-3(a)(10)e. after December 31, 2018, unless the Legislature
votes to continue or reinstate the abatements of state taxes for new industrial or research
enterprises described in Section 40-9B-3(a)(10)e. after that date. No action or inaction on
the part of the Legislature shall reduce, suspend, or disqualify any abatement in any past
or future year with respect to any qualifying industrial or research enterprises described
in Section 40-9B-3(a)(10)e. which files with the Department of Revenue, on or before December
31, 2018, a statement of intent as defined in Section 40-9B-3(a)(23). The failure of the Legislature
to vote to continue or reinstate the capital credit for new...
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40-9B-4
all other ad valorem taxes, or payments required to be made in lieu thereof, imposed by the
state, counties, municipalities, and other taxing jurisdictions of Alabama, on the major addition
by complying with the procedures set forth in this chapter. Notwithstanding the immediately
preceding sentence, with respect to a data processing center, an abatement of noneducational
ad valorem taxes, other ad valorem taxes, or payments required to be made in lieu thereof,
shall apply to all real and personal property comprising a data processing center,
the costs of which may be capitalized for federal income tax purposes, acquired at any time
during the applicable maximum exemption period, including, but not limited to, computers,
software licensed for use at the qualifying data processing center, equipment supporting computing,
networking, or data storage; cooling systems, cooling towers, and other temperature infrastructure;
power infrastructure for transformation, distribution, or...
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40-9B-3
23 of this title, or payments required to be made in lieu thereof, shall relieve the seller
from the obligation to collect and pay over the transaction tax as if the sale were to a person
exempt, to the extent of the abatement, from the transaction tax. (2) ALTERNATIVE ENERGY RESOURCES.
The definition given in Section 40-18-1. (3) CONSTRUCTION RELATED TRANSACTION TAXES. The transaction
taxes imposed by Chapter 23 of this title, or payments required to be made in lieu thereof,
on tangible personal property and taxable services incorporated into an industrial
development property, the cost of which may be added to capital account with respect to the
property, determined without regard to any rule which permits expenditures properly chargeable
to capital account to be treated as current expenses. (4) DATA PROCESSING CENTER. An establishment
at which not less than 20 new jobs are located, the average annual total compensation, including
benefits, of such new jobs to be not less than...
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40-9B-11
with the first October 1 lien date following commencement of the project, and the abatement
shall be for a total of 10 years. (2) With respect to each portion of real property construction
work in progress which was not taxable on the prior October 1 lien date, the abatement for
the portion shall begin with the first October 1 lien date on which the construction work
in progress becomes taxable, and the abatement shall be for a total of 10 years. (3) With
respect to each item of tangible personal property, the abatement shall begin with
the first October 1 lien date on which the item of tangible personal property becomes
taxable, and the abatement shall be for a total of 10 years. (b) Effective October 1, 2011,
the maximum exemption period for a qualifying industrial or research enterprise described
in paragraph e. of subdivision (10) of subsection (a) of Section 40-9B-3 which is owned by
an entity organized under Chapter 6 of Title 37, or by an authority both organized and existing...
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40-23-4
sales of materials, equipment, and machinery that, at any time, enter into and become a component
part of ships, vessels, towing vessels or barges, or drilling ships, rigs or barges, or seismic
or geophysical vessels, other watercraft and commercial fishing vessels of over five tons
load displacement as registered with the U.S. Coast Guard and licensed by the State of Alabama
Department of Conservation and Natural Resources. Additionally, the gross proceeds from the
sale or sales of lifeboats, personal flotation devices, ring life buoys, survival craft
equipment, distress signals, EPIRB's, fire extinguishers, injury placards, waste management
plans and logs, marine sanitation devices, navigation rulebooks, navigation lights, sound
signals, navigation day shapes, oil placard cards, garbage placards, FCC SSL, stability instructions,
first aid equipment, compasses, anchor and radar reflectors, general alarm systems, bilge
pumps, piping, and discharge and electronic position fixing...
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40-18-70
Section 40-18-70 Definitions. For the purpose of this article, the following terms shall have
the respective meanings ascribed by this section: (1) EMPLOYEE. Employee as defined in the
Internal Revenue Code, as amended from time to time. (2) EMPLOYER. Employer as defined in
the Internal Revenue Code, as amended from time to time. An employer is required to withhold
tax from the wages of employees to the extent that such wages are earned in Alabama, whether
the employee is a resident or a nonresident of the state. (3) INTERNAL REVENUE CODE. The Internal
Revenue Code of the United States, as amended from time to time. (4) PROVISIONAL CONSTRUCTION
EMPLOYERS. A provisional construction employer is any employer, including members of its affiliated
group as that term is defined in the Internal Revenue Code, that (i) employs 50 or more employees
in a construction project for qualified property located in a tax increment district in which
not less than 50 percent, by area, of the real property...
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40-9G-2
Section 40-9G-2 Incentives for qualifying projects; filings; audits; promulgation of regulations.
(a) For any qualifying project, an abatement may be allowed for ad valorem taxes and construction
related transaction taxes. (1) The abatement of construction related transaction taxes shall
be subject to and shall follow the procedures, provisions, limitations, and definitions of
Chapter 9B, except that capitalized repairs, rebuilds, maintenance and replacement equipment
shall qualify for abatements. (2) The abatement of ad valorem taxes shall be subject to and
shall follow the procedures, provisions, limitations, and definitions of Chapter 9B, except
as follows: a. The amount of the ad valorem tax abatement shall be equal to the ad valorem
taxes owed, minus the ad valorem taxes owed from the tax year immediately before the qualifying
project was placed in service; b. As to any ad valorem tax abatement, capitalized repairs,
rebuilds, maintenance and replacement equipment shall qualify for...
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11-54-20
Section 11-54-20 Definitions. Wherever used in this article, unless a different meaning clearly
appears in the context, the following terms shall be given the following respective meanings:
(1) MUNICIPALITY. Any incorporated city or town in the State of Alabama. (2) PROJECT. Any
land and any building or other improvement thereon and all real and personal properties
deemed necessary in connection therewith, whether or not now in existence, which shall be
suitable for use by the following or by any combination of two or more thereof: a. Any industry
for the manufacturing, processing, or assembling of any agricultural or manufactured products;
b. Any commercial enterprise in storing, warehousing, distributing, or selling products of
agriculture, mining, or industry; c. Any commercial enterprise providing linen rental services
(including laundry and cleaning services related or incidental thereto) primarily to industries
and commercial enterprises described in either of the preceding...
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11-54-80
division, unless a different meaning clearly appears in the context, the following terms shall
be given the following respective meanings: (1) INDUSTRIAL DEVELOPMENT BOARD or BOARD. Any
industrial development board organized pursuant to the provisions of this division. (2) MUNICIPALITY.
Any incorporated city or town in this state with respect to which an industrial development
board may be organized. (3) PROJECT. a. Any land and any building or other improvement thereon
and all real and personal properties deemed necessary in connection therewith, whether
or not now in existence, which shall be suitable for use by any one of the following or by
any combination of two or more thereof: 1. Any industry for the manufacturing, processing
or assembling of any agricultural, manufactured or mineral products. 2. Any commercial enterprise
in storing, warehousing, or distributing any products of agriculture, mining, or industry,
or providing hotel, motor inn services, specifically excluding...
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41-29-501
Section 41-29-501 Definitions. (a) For the purposes of this article, the following words and
phrases shall have the following meanings: (1) AUTHORITY. The public corporation organized
pursuant to the provisions of Sections 41-10-20 through 41-10-32. (2) AUTHORIZED PURPOSE.
Any one or more of the purposes for which grants are herein authorized to be made as specified
in Section 41-29-503(a). (3) BOARD OF DIRECTORS. The board of directors of the authority.
(4) BOND. The bonds issued under the provisions of this article. (5) CAPITAL COSTS. All costs
and expenses incurred by one or more investing companies in connection with the acquisition,
construction, installation, and equipping of a qualifying project during the period commencing
with the date on which such acquisition, construction, installation, and equipping commences
and ending on the date on which the qualifying project is placed in service, including, without
limitation of all of the following: a. The costs of acquiring,...
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