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Unabated State Construction Related Transaction Tax

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Chapter 9B Abatements

Unabated State Construction Related Transaction Tax (§40-9I-1 Code of Ala. 1975)

0.75 percent applies to the total purchase price of construction related materials incorporated into the abatement project by each person who is granted an abatement pursuant to Sections 40-9B-4 and 40-9G-2 on or after June 1, 2026.