Code of Alabama |
Match Context and Document information |
URL: | http://alisondb.legislature.state.al.us/alison/CodeOfAlabama /1975/35-12-73.htm |
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Depth: | 0 singles |
Size: | 1,030 bytes |
Modified: | 2006-04-10 09:40:46 |
Categories: | -None- |
Title: | 35-12-73 |
Description: | -None- |
Keywords: | -None- |
Meta data: | -None- |
Body: | Section 35-12-73 Exemptions. (a) The following entities are exempt from reporting property under this article: (1) Electric cooperatives organized under Chapters 6 and 7 of Title 37. (2) Incorporated municipalities and incorporated municipal boards and county and county boards of this state. (b) The following property is exempt from reporting under this article: (1) A gift certificate, gift card, or in-store merchandise credit issued or maintained by any person engaged primarily in the business of selling tangible personal property at retail. (2) Property held, due, and owing in a foreign country and arising out of a foreign transaction. (Act 2004-440, p. 755, ยง1.) |