# Ala. Code § 41-23-21: Section 41-23-21 Definitions

> Alabama · Statutes · Reserved

URL: https://www.frixlaw.com/law-library/statutes/STATE_AL_T41_C23_S41-23-21

## Section

- **Citation:** Ala. Code § 41-23-21
- **Heading:** Section 41-23-21 Definitions
- **Jurisdiction:** Alabama
- **Kind:** Statutes
- **Status:** Reserved
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Alabama Code / Title 41 / Chapter 23 / Section 41-23-21

## Text

REPEALED BY ACT 2023-546, EFFECTIVE DECEMBER 1, 2028 UNLESS EXTENDED BY AN ACT OF THE LEGISLATURE.

For purposes of this article, the following terms shall have the meaning hereinafter ascribed to them, unless the context clearly indicates otherwise:

(1) COUNCIL. The Enterprise Zone Advisory Council.

(2) DEPARTMENT. The Alabama Department of Economic and Community Affairs.

(3) GOVERNING AUTHORITY. The governing body of a county or municipality.

(4) ENTERPRISE ZONE. A geographic area which is economically depressed, in need of expansion of business and industry and the creation of jobs and designated to be eligible for the benefits of this article, and is a target by governments for development by providing tax and nontax incentives to private enterprise. Effective October 1, 2016, the definition of an Enterprise Zone shall mean any Alabama county that is described by Section 40-18-376.1(a). Notwithstanding any other law or agreement to the contrary, any eligible business having received an approved application from the department prior to October 1, 2016, shall continue to receive those approved exemptions for the period of time specified in those agreements.

(5) RURAL ENTERPRISE ZONE. An enterprise zone located in a non-MSA county, as such is defined by the United States Bureau of the Census.

(6) URBAN ENTERPRISE ZONE. An enterprise zone located in an MSA county, as such is defined by the United States Bureau of the Census.

## 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)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_AL_T41_C23_S41-23-21. Check the current official text before relying on it. Not legal advice.