Alabama Code (Last Updated: November 28, 2014) |
Title40 REVENUE AND TAXATION. |
Chapter21. PUBLIC UTILITIES. |
Article3. Utility Gross Receipts Tax. |
§40-21-82.1. Exemptions.
Latest version.
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(a) Smith's Water Authority in Lee County, Alabama, is exempt from all taxes levied under Section 40-21-82.
(b) The Northeast Crenshaw Water and Fire Protection Authority in Crenshaw and Montgomery Counties, Alabama, is exempt from all taxes levied under Section 40-21-82.
(c) The Bakerhill Water Authority in Barbour County, Alabama, is exempt from all taxes levied under Section 40-21-82.
(d) The Russell County Water Authority is exempt from all taxes levied under Section 40-21-82.
(e) The Chambers County E911 Authority is exempt from all taxes levied under Section 40-21-82.