Alabama Code > Title 40 > Chapter 18 > Article 8 – Coal Production Tax Credit
Current as of: 2024 | Check for updates
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Other versions
| § 40-18-220 | Credit for corporations producing coal mined in Alabama |
| § 40-18-221 | Department to promulgate and issue rules and regulations |
Terms Used In Alabama Code > Title 40 > Chapter 18 > Article 8 - Coal Production Tax Credit
- person: includes a corporation as well as a natural person. See Alabama Code 1-1-1
- year: means a calendar year; but, whenever the word "year" is used in reference to any appropriations for the payment of money out of the treasury, it shall mean fiscal year. See Alabama Code 1-1-1