Valuation and Assessment of Certain Aircraft.

  1. Law
  2. Code of Alabama
  3. Revenue and Taxation.
  4. Subjects of Taxation and Date Taxes Due.
  5. Valuation and Assessment of Certain Aircraft.

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Section 40-11-6

Valuation and assessment of certain aircraft.

(a) Effective October 1, 2022, all airplanes, airships, and other aircrafts listed in Section 40-11-1 shall be valued and assessed by the Department of Revenue.

(b) The Department of Revenue may adopt rules for the implementation and administration of this section.

(Act 2021-429, §2.)


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