Alabama Code > Title 40 > Chapter 18 > Article 17 – Alabama Small Business and Agribusiness Jobs Act


§ 40-18-390	Short title
§ 40-18-391	Definitions
§ 40-18-392	Qualifications for and applicability of tax credit
§ 40-18-393	Rulemaking authority
§ 40-18-394	Promotion of tax credits for small businesses and independently owned business entities

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