§ 41-23-20 Short title; legislative findings and purpose
§ 41-23-21 Definitions
§ 41-23-22 Enterprise zones generally
§ 41-23-23 Applications; selection of zones; Enterprise Zone Advisory Council
§ 41-23-24 Tax incentives; adoption of rules to implement tax credits and incentives; maximum tax credit per new permanent employee; application of tax credits; tax credits are in addition to exemptions and credits under Chapter 18 of
§ 41-23-25 Nontax incentives
§ 41-23-26 Additional requirements for business, etc., to receive benefits
§ 41-23-27 Annual report of department
§ 41-23-28 Required agreement by appropriate governing authority
§ 41-23-29 Powers and duties of department
§ 41-23-30 Contracts with eligible businesses to provide for tax exemptions; preference to Alabama manufacturers; endorsement resolution; certification as to employees; wage subsidies
§ 41-23-31 Rules and regulations; cooperation of agencies
§ 41-23-32 Federal tax exemptions and enterprise zone legislation

Terms Used In Alabama Code > Title 41 > Chapter 23 > Article 2 - Alabama Enterprise Zone Act

  • 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.
  • Dependent: A person dependent for support upon another.
  • Devise: To gift property by will.
  • following: means next after. See Alabama Code 1-1-1
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • 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
  • User fees: Fees charged to users of goods or services provided by the government. In levying or authorizing these fees, the legislature determines whether the revenue should go into the treasury or should be available to the agency providing the goods or services.
  • 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