§ 40-18-340 Definitions
§ 40-18-341 Expense of qualified irrigation equipment
§ 40-18-342 Tax credit for equipment and conversion costs
§ 40-18-343 Applicability of environmental and water laws and regulations
§ 40-18-344 Rules and regulations
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Terms Used In Alabama Code > Title 40 > Chapter 18 > Article 14 - Irrigation Equipment Tax Credit

  • following: means next after. See Alabama Code 1-1-1
  • state: when applied to the different parts of the United States, includes the District of Columbia and the several territories of the United States. 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