Alabama § 16-37A-5 - Forms; Construction of Chapter; Rulemaking Authority. [Credit Terminates Dec. 31, 2031]
Full text of Alabama Code of Alabama § 16-37A-5 — Forms; Construction of Chapter; Rulemaking Authority. [Credit Terminates Dec. 31, 2031], with citation guidance and answers to common questions.
§ 16-37A-5. Forms; Construction of Chapter; Rulemaking Authority. [Credit Terminates Dec. 31, 2031]
(a) All findings and applications made with any department of the state government shall be made using forms adopted by the department. The filing shall be treated as a tax return, subject to penalties imposed by the Department of Revenue.
(b) Nothing in this chapter shall be construed to constitute a guarantee or assumption by the state of any debt of any company nor to authorize the credit of the state to be given, pledged, or loaned to any company.
(c) Nothing in this chapter shall be construed to make available to any taxpayer any right to the benefits conferred by this article absent strict compliance with this chapter.
(d) Nothing in this chapter shall be construed to limit the powers otherwise existing for the Department of Revenue to audit and assess a taxpayer claiming the credit.
(e) The department may work with the Department of Revenue and the Department of Workforce to adopt rules as necessary to implement and administer this chapter.
Source: official Alabama text · Last verified 2026-08-27
Frequently Asked Questions About Alabama § 16-37A-5
What does Code of Alabama § 16-37A-5 cover?
Section 16-37A-5 ("Forms; Construction of Chapter; Rulemaking Authority. [Credit Terminates Dec. 31, 2031]") is part of the Code of Alabama, the codified statutory law of Alabama. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Alabama § 16-37A-5?
A common citation format is "Code of Alabama § 16-37A-5" (Alabama). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Alabama law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Alabama official source linked on this page or consult a licensed Alabama attorney.
How does Alabama § 16-37A-5 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Alabama can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Alabama.