# Ala. Code § 41-23-20: Section 41-23-20 Short Title; Legislative Findings and Purpose

> Alabama · Statutes · Reserved

URL: https://www.frixlaw.com/law-library/statutes/STATE_AL_T41_C23_S41-23-20

## Section

- **Citation:** Ala. Code § 41-23-20
- **Heading:** Section 41-23-20 Short Title; Legislative Findings and Purpose
- **Jurisdiction:** Alabama
- **Kind:** Statutes
- **Status:** Reserved
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Alabama Code / Title 41 / Chapter 23 / Section 41-23-20

## Text

REPEALED BY ACT 2023-546, EFFECTIVE DECEMBER 1, 2028 UNLESS EXTENDED BY AN ACT OF THE LEGISLATURE.

This article shall be cited as the “Alabama Enterprise Zone Act.”

The Legislature of Alabama hereby finds and declares that the health, safety, and welfare of the people of this state are dependent upon the continued encouragement, development, growth, and expansion of the private sector within the state and that there are certain depressed areas in the state that need the particular attention of government to help attract private sector investment into these areas. Therefore, it is declared to be the purpose of this article to stimulate business and industrial growth in the depressed areas of the state, both in urban and rural areas, by the relaxation of certain governmental controls, by providing assistance to businesses and industries, and by providing state and local tax and nontax incentives in these areas.

## Nearby sections

- [Ala. Code § 41-23-1 Section 41-23-1 Creation; Composition; Transfer of Functions, Etc., to Department](https://www.frixlaw.com/law-library/statutes/STATE_AL_T41_C23_S41-23-1.md)
- [Ala. Code § 41-23-2 Section 41-23-2 Implementation of Duties and Functions by Employees in Classified Service; Salaries](https://www.frixlaw.com/law-library/statutes/STATE_AL_T41_C23_S41-23-2.md)
- [Ala. Code § 41-23-3 Section 41-23-3 Transfer of Appropriations to Department](https://www.frixlaw.com/law-library/statutes/STATE_AL_T41_C23_S41-23-3.md)
- [Ala. Code § 41-23-4 Section 41-23-4 Appointment of Director; Term of Office; Salary; Qualifications; Planning and Programming by Department](https://www.frixlaw.com/law-library/statutes/STATE_AL_T41_C23_S41-23-4.md)
- [Ala. Code § 41-23-5 Section 41-23-5 Establishment of Divisions; Appointment of Division Chiefs; Oath of Office; Restrictions on Employment; Directors of Merged Agencies Abolished; Purpose of Chapter](https://www.frixlaw.com/law-library/statutes/STATE_AL_T41_C23_S41-23-5.md)
- [Ala. Code § 41-23-6 Section 41-23-6 Promulgation of Rules and Regulations](https://www.frixlaw.com/law-library/statutes/STATE_AL_T41_C23_S41-23-6.md)
- [Ala. Code § 41-23-7 Section 41-23-7 Legislative Oversight Commission](https://www.frixlaw.com/law-library/statutes/STATE_AL_T41_C23_S41-23-7.md)
- [Ala. Code § 41-23-8 Section 41-23-8 Traffic Safety Trust Fund Established](https://www.frixlaw.com/law-library/statutes/STATE_AL_T41_C23_S41-23-8.md)
- [Ala. Code § 41-23-20 Section 41-23-20 Short Title; Legislative Findings and Purpose](https://www.frixlaw.com/law-library/statutes/STATE_AL_T41_C23_S41-23-20.md)
- [Ala. Code § 41-23-21 Section 41-23-21 Definitions](https://www.frixlaw.com/law-library/statutes/STATE_AL_T41_C23_S41-23-21.md)
- [Ala. Code § 41-23-22 Section 41-23-22 Enterprise Zones Generally](https://www.frixlaw.com/law-library/statutes/STATE_AL_T41_C23_S41-23-22.md)
- [Ala. Code § 41-23-23 Section 41-23-23 Applications; Selection of Zones; Enterprise Zone Advisory Council](https://www.frixlaw.com/law-library/statutes/STATE_AL_T41_C23_S41-23-23.md)
- [Ala. Code § 41-23-24 Section 41-23-24 Tax Incentives; Adoption of Rules to Implement Tax Credits and Incentives; Maximum Tax Credit Per New Permanent Employee; Application of Tax Credits; Tax Credits Are in Addition to Exemptions and Credits Under Chapter 18 of Title 40; No Credits for Taxes to Other States](https://www.frixlaw.com/law-library/statutes/STATE_AL_T41_C23_S41-23-24.md)
- [Ala. Code § 41-23-25 Section 41-23-25 Nontax Incentives](https://www.frixlaw.com/law-library/statutes/STATE_AL_T41_C23_S41-23-25.md)

---

Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_AL_T41_C23_S41-23-20. Check the current official text before relying on it. Not legal advice.