Alabama § 40-18-546 - Forms; Construction of Article.
Full text of Alabama Code of Alabama § 40-18-546 — Forms; Construction of Article., with citation guidance and answers to common questions.
§ 40-18-546. Forms; Construction of Article.
(a) All filings and applications made with the Department of Revenue in relation to the employer tax credit or the facility tax credit shall be made using forms adopted by the Department of Revenue. Such applications and filings shall be treated as tax returns, subject to penalties imposed by the Department of Revenue.
(b) All filings and applications made with the Department of Human Resources in relation to the nonprofit provider grant program shall be made using forms adopted by the Department of Human Resources.
(c) Nothing in this article 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.
(d) Nothing in this article shall be construed to make available to any taxpayer any right to the benefits conferred by this article absent strict compliance with this article.
Frequently Asked Questions About Alabama § 40-18-546
What does Code of Alabama § 40-18-546 cover?
Section 40-18-546 ("Forms; Construction of Article.") 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 § 40-18-546?
A common citation format is "Code of Alabama § 40-18-546" (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 § 40-18-546 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.