Section 37-11C-1 through Section 37-11C-6, Code of Alabama 1975
Alabama Department of Commerce
401 Adams Avenue
P.O. Box 304106
Montgomery, AL 36130-4106
Section 37-11C-4 of the Code of Alabama provides for a refundable tax credit equal to 50 percent of an eligible taxpayer’s qualified railroad rehabilitation expenditures.
The Alabama Department of Commerce is the administering agency for the Rail 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.