Alabama Code (Last Updated: November 28, 2014) |
Title40 REVENUE AND TAXATION. |
Chapter9. EXEMPTIONS FROM TAXATION AND LICENSES. |
Article1. General Provisions. |
§ 40-9-1. Persons and property generally. |
§ 40-9-1.1. Stringfellow Memorial Hospital. |
§ 40-9-2. Claim of exemption of homestead and household and kitchen furniture in certain counties. |
§ 40-9-3. Peanuts and pecans stored in licensed warehouses. |
§ 40-9-4. Products or materials used in textile manufacture. |
§ 40-9-5. Manufacturers of calcium cyanamide, aluminum or aluminum products. |
§ 40-9-6. Personal property stored for shipment outside of state. |
§ 40-9-7. Personal property held by warehouseman for distribution. |
§ 40-9-8. Artesian wells leased to municipalities. |
§ 40-9-9. Y.M.C.A. |
§ 40-9-10. Y.W.C.A. |
§ 40-9-11. Y.W.C.O. |
§ 40-9-12. The National Foundation's Alabama Field Offices, Y.M.H.A. (J.C.C.), Seamen's Home of Mobile, Catholic Maritime Club of Mobile, Inc., Knights of Pythias Lodges, Salvation Army, Inc., etc. |
§ 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. |
§ 40-9-14. Property used for public purposes. |
§ 40-9-14.1. Certificates of exemption to governmental entities, contractors, etc., for certain tax exempt projects. |
§ 40-9-15. Alabama State Fair and Exhibit Association. |
§ 40-9-16. Property of corporation or association formed for social or literary advancement and used in connection with college or university. |
§ 40-9-17. Property owned and used or held by colleges for certain purposes. |
§ 40-9-18. Property of corporation organized for purpose of aiding retired teachers, etc. |
§ 40-9-19. Homesteads. |
§ 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. |
§ 40-9-20. Certain homes owned by veterans or their widows. |
§ 40-9-21.1. Verification of eligibility by mail for certain persons. |
§ 40-9-21.2. Falsely claiming homestead exemption. |
§ 40-9-22. Nuclear fuel assemblies. |
§ 40-9-23. Corporations organized to establish regional mental health programs and facilities. |
§ 40-9-24. Property Tax Relief Fund. |
§ 40-9-25. George Lindsey Celebrity Benefit, Inc., Alabama Special Olympics, Inc., etc. |
§ 40-9-25.1. Magic Moments. |
§ 40-9-25.2. Habitat for Humanity Organizations and West Alabama Youth Services, Inc. (WAYS). |
§ 40-9-25.3. Rainbow Omega, Inc. |
§ 40-9-25.4. Farley L. Berman Foundation, Inc. |
§ 40-9-25.5. American Bowling Congress. |
§ 40-9-25.6. Christian Children Homes, Inc. |
§ 40-9-25.7. Franklin Memorial Clinic, Inc. |
§ 40-9-25.8. Birmingham Civil Rights Institute. |
§ 40-9-25.9. Bridge, Inc. |
§ 40-9-25.11. Little Sisters of the Poor. |
§ 40-9-25.12. Service Guild of Birmingham, Inc., Early Intervention Program. |
§ 40-9-25.13. Big Oak Ranch, Inc. |
§ 40-9-25.14. Barber Vintage Motorsports Museum. |
§ 40-9-25.15. Covington Baptist Association, Inc. - Christian Service Centers. |
§ 40-9-25.16. Food banks. |
§ 40-9-25.17. Eagles' Wings, Inc. |
§ 40-9-25.18. Alabama Marine Corps League. |
§ 40-9-25.19. Lurleen B. Wallace Community College Foundation and Calhoun Community College Foundation. |
§ 40-9-25.20. Community Action Association of Alabama. |
§ 40-9-27. Prescriptions for vitamins and supplements exempt from sales taxes. |
§ 40-9-27.1. Insulin, insulin syringes, and related items exempt. |
§ 40-9-28. Selma-Dallas County Historic Preservation Society and Valegrande Community Center. |
§ 40-9-29. Community Health Systems, Inc. and Walker Regional Medical Center. |
§ 40-9-30. Durable medical equipment; exemptions from certain taxes. |
§ 40-9-31. Sales by certain schools or school sponsored organizations exempted from sales and use taxes. |
§ 40-9-32. Exemption of shares in corporations from ad valorem tax. |
§ 40-9-33. Sales to a contractor of certain personal property to be incorporated into realty. |
§ 40-9-34. Hudson-Alpha Institute for Biotechnology. |
§ 40-9-35. Alabama Association of Rescue Squads. |
§ 40-9-36. Volunteer fire departments and fire protection districts. |
§ 40-9-37. Military death benefits. |
§ 40-9-39. Food pantries in Talladega County which distribute food for charitable purposes. |
§ 40-9-39.1. Sale of certain durable medical equipment, prosthetics and orthotics devices, and medical supplies. |