(a) The Department of Revenue may require a taxpayer to submit copies of receipts or other similar financial documentation with the taxpayer’s state income tax return as necessary to confirm eligibility for the tax credit.
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Terms Used In Alabama Code 16-60-352

  • 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
(b) The Department of Revenue shall promulgate rules and develop any tax forms, directions, and worksheets as necessary to effectuate the intent of this article.
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