Section 40-18-400 through Section 40-18-403, Code of Alabama 1975
Alabama Department of Commerce
401 Adams Avenue
P.O. Box 304106
Montgomery, AL 36130-4106
Section 40-18-403 of the Code of Alabama provides for a discretionary income tax credit for businesses that utilize Alabama’s port facilities. Only taxpayers that have been approved by the Alabama Department of Commerce are eligible to claim the credit.
The Alabama Department of Commerce is the administering agency for the Port Credit. For more information regarding eligibility and qualifications, please contact firstname.lastname@example.org or 334-242-0400. For additional information on the credit, please click here.
To claim the Port Credit on the Alabama income tax return, an online pre-certification via My Alabama Taxes (MAT) is not required. The credit is claimed directly on the return at the time of filing. A copy of the Port Credit Certification issued by the Alabama Department of Commerce must be attached with the income tax return.