PocketLaw | Code Of Alabama | General Provisions.

General Provisions.

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Persons and Property Generally.

Section
40-9-1.1

Stringfellow Memorial Hospital.

Section
40-9-1.2

Alabama Eye Bank.

Claim of Exemption of Homestead and Household and Kitchen Furniture in Certain Counties.

Peanuts and Pecans Stored in Licensed Warehouses.

Products or Materials Used in Textile Manufacture.

Manufacturers of Calcium Cyanamide, Aluminum or Aluminum Products.

Personal Property Stored for Shipment Outside of State.

Personal Property Held by Warehouseman for Distribution.

Artesian Wells Leased to Municipalities.

y.m.c.a.

Section
40-9-10

y.w.c.a.

Section
40-9-11

y.w.c.o.

Section
40-9-12

The National Foundation's Alabama Field Offices, y.m.h.a., Seamen's Home of Mobile, Catholic Maritime Club of Mobile, inc., Salvation Army, inc., United Way Organizations, Etc.

Section
40-9-12.1

United Appeal Fund Organizations and Supported Charities.

Section
40-9-13

Volunteer Fire Departments, Alabama Society of d.a.r., Annual Shrine Circus, Episcopal Foundation of Jefferson County, Alabama Heart Association and Presbyterian Apartments, Inc.

Section
40-9-14

Property Used for Public Purposes.

Section
40-9-14.1

Certificates of Exemption to Governmental Entities, Contractors, etc., for Certain Tax Exempt Projects.

Section
40-9-14.2

Airport Authorities.

Section
40-9-15

Alabama State Fair and Exhibit Association.

Section
40-9-16

Property of Corporation or Association Formed for Social or Literary Advancement and Used in Connection With College or University.

Section
40-9-17

Property Owned and Used or Held by Colleges for Certain Purposes.

Section
40-9-18

Property of Corporation Organized for Purpose of Aiding Retired Teachers, Etc.

Section
40-9-19

Homesteads.

Section
40-9-19.1

Governing Body of Municipality Authorized to Exempt Homesteads of Certain Residents From Ad Valorem Property Tax Increase Imposed for Public School Purposes.

Section
40-9-20

Certain Homes Owned by Veterans or Their Widows.

Section
40-9-21

Principal Residences and 160 Acres Adjacent Thereto of Permanently and Totally Disabled Persons or Persons 65 Years of Age or Older Having Net Annual Federally Taxable Income of $12,000 or Less.

Section
40-9-21.1

Verification of Eligibility by Mail for Certain Persons.

Section
40-9-21.2

Falsely Claiming Homestead Exemption.

Section
40-9-22

Nuclear Fuel Assemblies.

Section
40-9-23

Corporations Organized to Establish Regional Mental Health Programs and Facilities.

Section
40-9-24

Property Tax Relief Fund.

Section
40-9-25

George Lindsey Celebrity Benefit, inc., Alabama Special Olympics, inc., Etc.

Section
40-9-25.1

Magic Moments.

Section
40-9-25.2

Habitat for Humanity Organizations and West Alabama Youth Services, Inc. (Ways).

Section
40-9-25.3

Rainbow Omega, Inc.

Section
40-9-25.4

Farley L. Berman Foundation, Inc.

Section
40-9-25.5

American Bowling Congress.

Section
40-9-25.6

Christian Children Homes, Inc.

Section
40-9-25.7

Franklin Memorial Clinic, Inc.

Section
40-9-25.8

Birmingham Civil Rights Institute.

Section
40-9-25.9

Bridge, Inc.

Section
40-9-25.10

Anniston Fellowship House, Wings of Life, Jacksonville Christian Outreach Center, Wiregrass Children's Home, Doda Parade, Lee County Humane Society, and Huntsville Emergency Medical Services.

Section
40-9-25.11

Little Sisters of the Poor.

Section
40-9-25.12

Service Guild of Birmingham, inc., Early Intervention Program.

Section
40-9-25.13

Big Oak Ranch, Inc.

Section
40-9-25.14

Barber Vintage Motorsports Museum.

Section
40-9-25.15

Covington Baptist Association, Inc. - Christian Service Centers.

Section
40-9-25.16

Food Banks.

Section
40-9-25.17

Eagles' Wings, Inc.

Section
40-9-25.18

Alabama Marine Corps League.

Section
40-9-25.19

Lurleen B. Wallace Community College Foundation and Calhoun Community College Foundation.

Section
40-9-25.20

Community Action Association of Alabama.

Section
40-9-25.21

Lifesouth Community Blood Centers.

Section
40-9-25.22

Southern Research Institute.

Section
40-9-26

Presbyterian Apartments of Birmingham, inc., Presbyterian Homes of Decatur, inc., Shoals Presbyterian Apartments, inc., East Presbyterian Apartments, East Alabama Services for the Elderly, Inc.

Section
40-9-26.1

Birmingham Regional Paratransit Consortium, Inc.

Section
40-9-26.2

Twg 2021 Birmingham Foundation.

Section
40-9-26.3

This Section Was Assigned by the Code Commissioner in the 2021 Regular Session, Effective August 1, 2021. This Is Not in the Current Code Supplement.

Section
40-9-27

Prescriptions for Vitamins and Supplements Exempt From Sales Taxes.

Section
40-9-27.1

Insulin, Insulin Syringes, and Related Items Exempt.

Section
40-9-28

Selma-Dallas County Historic Preservation Society and Valegrande Community Center.

Section
40-9-29

Community Health Systems, Inc. and Walker Regional Medical Center.

Section
40-9-30

Durable Medical Equipment; Exemptions From Certain Taxes.

Section
40-9-31

Sales by Certain Schools or School Sponsored Organizations Exempted From Sales and Use Taxes.

Section
40-9-31.1

Alabama School of Fine Arts Foundation, inc.; Alabama High School of Mathematics and Science Foundation; Alabama School of Cyber Technology and Engineering Foundation.

Section
40-9-32

Exemption of Shares in Corporations From Ad Valorem Tax.

Section
40-9-33

Sales to a Contractor of Certain Personal Property to Be Incorporated Into Realty.

Section
40-9-34

Hudson-Alpha Institute for Biotechnology.

Section
40-9-35

Alabama Association of Rescue Squads.

Section
40-9-36

Volunteer Fire Departments and Fire Protection Districts.

Section
40-9-37

Military Death Benefits.

Section
40-9-38

Alabama Association of Volunteer Fire Departments, Alabama Association of Rescue Squads, County Volunteer Fire and Rescue Associations, Certain Volunteer Rescue Squads, and Certain Local Fire Districts.

Section
40-9-39

Food Pantries in Talladega County Which Distribute Food for Charitable Purposes.

Section
40-9-39.1

Sale of Certain Durable Medical Equipment, Prosthetics and Orthotics Devices, and Medical Supplies.

Section
40-9-39.2

Birmingham Regional Paratransit Consortium, Inc. - Exemption From State Gasoline, Motor Fuel Excise Taxes, and Inspection Fees.

Section
40-9-39.3

Birmingham Holocaust Education Center.

Section
40-9-39.4

Specified Community Foundation Entities.