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40-12-330
Section 40-12-330 Exemptions for blind persons. All blind persons, as defined in Section 40-1-1,
shall be entitled to exemption from the payment of all state, county, city, or municipal privilege
licenses on filing with the probate judge or license commissioner of the county in which said
license is due the certificate provided for in this section. Such exemptions shall not exceed
the sum of $75 for state privilege license and $75 for county, city, or municipal privilege
licenses during any year. No person shall come within the provisions of this section who has
not been a continuous bona fide resident of the State of Alabama for a period of two years
next preceding the filing of the application for the benefits hereunder. Any person claiming
exemptions under the provisions of this section shall be required to furnish a vision certificate
from a regularly licensed physician in the county in which such person makes said application.
Any person who secures a license under the provisions...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-330.htm - 1K - Match Info - Similar pages
40-9-5
Section 40-9-5 Manufacturers of calcium cyanamide, aluminum or aluminum products. All factories
and manufacture plants manufacturing calcium cyanamide (lime nitrogen), aluminum or aluminum
products shall be exempted from state, county and municipal taxation for 10 years after the
beginning of the construction of such plant or factory. The exemption provided herein shall
apply solely to the factory or plant and to the personal property used therein or connected
therewith in the manufacturing of said articles, but shall not apply to the land upon which
such factory or plant is located. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §10.)...
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40-9-6
Section 40-9-6 Personal property stored for shipment outside of state. (a) In addition to the
persons and property exempt from ad valorem taxation as prescribed in Section 40-9-1, the
following property shall also be exempt from state, county and municipal ad valorem taxation
and shall be deemed to have acquired no situs in this state for purposes of ad valorem taxation:
All personal property which is consigned to or stored in a public or private warehouse or
other storage facility for the purpose of shipment to a destination outside this state, whether
final destination is specified when transportation begins or afterwards, for a period not
exceeding 36 months following such consignment or storage. Such property shall not be deprived
of such exemption because while in the warehouse or storage facility the property is assembled,
disassembled, bound, joined, divided, cut, broken in bulk, labeled, relabeled, repackaged
or otherwise processed or fabricated. No exemptions shall be allowed...
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45-8-241
Section 45-8-241 Purpose; license or privilege fee; enforcement; exemption for religious practices.
(a) This section shall apply only to Calhoun County, Alabama, and to no other county. (b)
As used in this section, the following words and terms shall, except as otherwise provided
in this section, have the following meanings hereby ascribed to them: "the county"
means Calhoun County, Alabama; "the governing body" means the governing body of
Calhoun County, Alabama, whether it be a county commission, board of revenue, or other governing
body; "person" includes any natural person, partnership, corporation, firm, association,
trust, estate or other entity; and "business" includes all activities engaged in,
or caused to be engaged in, by any person with the object of gain, profit, benefit, or advantage,
either direct or indirect to such person; "license or privilege fee" shall not include
any sales or use tax. (c) The purposes of this section are to equalize the burden of taxation
by...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-8-241.htm - 4K - Match Info - Similar pages
11-86A-16
Section 11-86A-16 Application of proceeds from the sale of bonds; source of payment; pledge
of county's or municipality's credit; negotiability; exemption from taxation; pledge as security
for funds belonging to a public person; investment in bonds by fiduciaries; no public hearing
required; investment in bonds by Teachers' Retirement System of Alabama, the Employees' Retirement
System of Alabama, and the State Insurance Fund; investment in bonds by public persons. (a)
The proceeds from the sale of any bonds shall be applied as provided in the proceedings in
which the bonds are authorized to be issued, including, without limitation, the payment of
all legal, fiscal, and recording fees and expenses incurred in connection with the authorization,
sale, and issuance of the bonds and, if provided in the proceedings authorizing their issuance,
interest on the bonds (or if only a part of any issue of bonds is issued for acquisition purposes,
interest on that portion of the bonds of that issue...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-86A-16.htm - 3K - Match Info - Similar pages
22-6-237
Section 22-6-237 Exemption from certain fees and taxes. Any other provision of law to the contrary
notwithstanding, integrated care networks as defined in this article are exempt from the payment
of any and all state, county, and municipal license fees, including any business privilege
or license tax heretofore or hereafter levied by the State of Alabama or any county or municipality
thereof. The exemptions provided by this section shall not extend to the individual health
care providers who are members of the integrated care networks. (Act 2015-322, §19.)...
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31-2-80
Section 31-2-80 Exemption from ad valorem taxes of property owned or leased by units of armed
forces. All property, both real and personal, belonging to a unit of the armed forces of the
state, officially recognized as such by the federal government, shall be exempt from ad valorem
taxes, state, county, and municipal. This exemption shall apply to real property when leased
to any unit of the Alabama National Guard, provided the agreement or contract of lease is
approved in writing by the Adjutant General, while the same is under the custody and control
of the National Guard unit, and said exemption shall not be vitiated should the National Guard
organization sublease a part of the premises when the rental derived from such lease is used
entirely and solely for the benefit of the National Guard organization, and when such sublease
or permissive use shall be subject to immediate termination by the National Guard unit at
the discretion of the Governor. (Acts 1936, Ex. Sess., No. 143, p....
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40-12-246.1
Section 40-12-246.1 License tax and registration fees - Exemption for motor bus passenger carrier
vehicles; special license. (a) Any motor bus passenger carrier vehicle owned or otherwise
operated by a common carrier of passengers authorized to operate in this state by the Public
Service Commission pursuant to Chapter 3 of Title 37, is expressly exempt from the payment
of any state, county, municipal, or other local ad valorem tax provided such vehicle is in
compliance with subsection (b). Such exemption shall only apply to those common carriers of
passengers that are both based in and have principal operating facilities located within Alabama.
(b) In lieu of the payment of any state, county, municipal, or other local ad valorem tax
and in addition to any other business or occupational licenses required for operation by the
laws of this state, any business, person, or persons operating as a common carrier of passengers
that is authorized to operate in this state by the Public Service...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-246.1.htm - 4K - Match Info - Similar pages
45-6-242
Section 45-6-242 Levy of taxes; exemptions; payment of taxes; reports by taxpayers; applicability
of state sales tax statutes; disposition of funds. (a) The following words, terms, and phrases
where used in this section shall have the following respective meanings except where the context
clearly indicates a different meaning: (1) "County" means Bullock County in the
State of Alabama. (2) "Commissioner" means the Commissioner of Revenue of the state.
(3) "State Department of Revenue" means the Department of Revenue of the state.
(4) "State" means the State of Alabama. (5) "State sales tax statutes"
means Division 1 of Article 1 of Chapter 23 of Title 40, as amended, including all other statutes
of the state which expressly set forth any exemptions from the computation of the taxes levied
in Division 1 and all other statutes which expressly apply to, or purport to affect, the administration
of Division 1 and the incidence and collection of the taxes imposed therein. (6) "State
sales...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-6-242.htm - 28K - Match Info - Similar pages
22-27-3
Section 22-27-3 Authority of local governing bodies as waste collections and disposal; household
exemptions; state regulatory program. (a) Generally. (1) The county commission or municipal
governing body may, and is hereby authorized to, make available to the general public collection
and disposal facilities for solid wastes in a manner acceptable to the department. The county
commission or municipal governing body may provide such collection or disposal services by
contract with private or other controlling agencies and may include house-to-house service
or the placement of regularly serviced and controlled bulk refuse receptacles within reasonable
(generally less than eight miles) distance from the farthest affected household and the wastes
managed in a manner acceptable to the department. (2) Any county commission or municipal governing
body providing services to the public under this article shall have the power and authority
by resolution or ordinance to adopt rules and...
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