Alabama Code > Title 40 > Chapter 18 > Article 19A – Growing Alabama Act


§ 40-18-417	Short title
§ 40-18-417.1	DEFINITIONS
§ 40-18-417.2	APPLICATIONS
§ 40-18-417.3	Approval of applications; agreements
§ 40-18-417.4	Scope and use of Growing Alabama Credits
§ 40-18-417.5	Site preparation or public infrastructure work; reports
§ 40-18-417.6	Forms; construction of article; rulemaking authority
§ 40-18-417.7	Availability of credits
§ 40-18-417.8	When credit may be claimed by subsidiary

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Alabama consolidated return: means an Alabama corporation income tax return filed by or on behalf of the members of an Alabama affiliated group in accordance with this section, pursuant to an election made under subsection (c) below. See Alabama Code 40-18-39
Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
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
United States: includes the territories thereof and the District of Columbia. 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