(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.

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.