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40-9-12.1
Section 40-9-12.1 United Appeal Fund Organizations and supported charities. (a) United appeal
fund organizations and supported charities that otherwise satisfied the definitions provided
under Section 40-9-12(c) as of July 1, 2017, but failed to acquire or maintain their exemption
certificates as of July 1, 2017, or lost their exemption certificate due to failure to timely
file an informational report as required by Section 40-9-60 and rules adopted thereunder,
are allowed a grace period through September 30, 2018, within which to obtain the certificate
of exemption required under Section 40-9-12(c)(2) d. and to come into compliance with the
informational reporting requirements of Section 40-9-60. (b) In order for a united appeal
fund to be eligible for the grace period provided in subsection (a), the united appeal fund,
as of July 1, 2017, must have met the following requirements in their entirety: (1) Satisfied
the definitional requirements imposed by Section 40-9-12(c)(2). (2)...
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45-3-140.03
Section 45-3-140.03 Fire protection service fee - Levy; definitions; exemption. (a) There is
levied on the owner of each residence or dwelling in Barbour County, a fire protection service
fee of thirty dollars ($30) per year and on each commercial business at a specified location,
a fire protection service fee of seventy-five dollars ($75) per year. (b) For purposes of
this article, a "residence or dwelling" shall be defined as any building, structure,
or other improvement to real property used or expected to be used as a dwelling or residence
for one or more human beings, including, but not limited to: (1) Any building, structure,
or improvement assessed, for the purposes of state and county ad valorem taxation, as "Class
III" single-family owner-occupied residential property. (2) Any mobile home or house
trailer used or expected to be used as a dwelling or residence for one or more human beings.
(c) Any buildings, structure, or other improvement shall be classified as a "dwelling"...
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45-35-140.02
Section 45-35-140.02 Fire protection service fee - Levy; definitions; exemption. (a) There
is levied on the owner of each dwelling and commercial building located in those portions
of Houston County located outside the corporate boundaries of the City of Dothan a fire protection
service fee of thirty dollars ($30) per year. (b) For the purposes of this article a dwelling
shall be defined as any building, structure, or other improvement to real property used or
expected to be used as a dwelling or residence for one or more human beings, including, but
not limited to, (1) such a building, structure, or improvement assessed for purposes of state
and county ad valorem taxation, as Class III single-family owner-occupied residential property,
(2) a duplex or an apartment building, (3) residential property used to generate rental income,
and (4) any mobile home or house trailer used or expected to be used as a dwelling or residence
for one or more human beings. (c) Any such building,...
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45-49-242.04
Section 45-49-242.04 Qualified parading Mardi Gras societies. (a) All property owned by qualified
parading Mardi Gras societies and used exclusively for the purpose of storing Mardi Gras parade
floats, equipment, related accessories, and records, or used exclusively for other Mardi Gras
related purposes, is hereby exempted from all county, local, and municipal ad valorem taxation.
This exemption shall apply to all taxes due and payable for the tax year beginning October
1, 1985, and each tax year subsequent thereto (b) For the purposes of this section the following
definitions shall apply: (1) MARDI GRAS PARADE. Any parade conducted by a member of Mobile
Mardi Gras parading organizations during the period beginning on the thirtieth day before
Mardi Gras Day and ending on Mardi Gras Day. (2) QUALIFIED PARADING MARDI GRAS SOCIETY. Any
organization which is a member of Mobile Mardi Gras parading organizations and which has conducted
a Mardi Gras parade during the year for which an...
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40-12-244
Section 40-12-244 License tags and registration fees - Exemption for members of armed forces,
etc. There shall be exempt from the operation of the privilege or license tax and registration
fee now or hereinafter to be levied on automobiles and motor vehicles by the State of Alabama
one passenger vehicle owned by any of the following: (1)a. An active member of the Alabama
National Guard or the Alabama State Guard, when organized in lieu of the National Guard or
for any service-connected disabled veteran. The exemption for any service-connected disabled
veteran extends only to the service-connected disabled veterans' license plate. The exemption
for active members of the Alabama National Guard or Alabama State Guard, when organized in
lieu of the National Guard, shall be claimed upon presentation of proper identification on
forms prescribed by the Adjutant General. Active members of the National Guard may obtain
additional license plates for other passenger vehicles which they own by...
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40-18-25
as defined in Section 40-18-160, shall be treated as a separate trust. The net income of the
separate trust shall be computed including only the items taken into account under Section
40-18-162, gain or loss from the disposition of stock of an Alabama S corporation, and federal
income taxes and administrative expenses allocable to the income items treated under this
subdivision. The net income shall be taxed at the rate of five percent. The separate trust
shall not be allowed any personal exemption. (2) No item of income or loss shall be
apportioned to any beneficiary of the trust from the separate trust described in subdivision
(1). (3) The income taxation of the remainder of the trust that does not own the stock of
any Alabama S corporation and its beneficiaries shall be determined under subsections (a)
and (b) without regard to the income, gain, deductions, loss, or credits of the separate trust
owning stock in one or more Alabama S corporations. (e) In the case of a...
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40-22-1
Section 40-22-1 Deeds, bills of sale, etc. (a) Except as set out in subsection (b), no deed,
bill of sale, or other instrument of like character which conveys any real or personal
property within this state or which conveys any interest in any such property shall be received
for record unless the privilege or license tax is paid prior to the instrument being offered
for record as provided in subsection (c). (b) No privilege or license tax shall be required
for any of the following: (1) The transfer of mortgages on real or personal property
within this state upon which the mortgage tax has been paid. (2) Deeds or instruments executed
for a nominal consideration for the purpose of perfecting the title to real estate. (3) The
re-recordation of corrected mortgages, deeds, or instruments executed for the purpose of perfecting
the title to real or personal property, specifically, but not limited to, corrections
of maturity dates thereof, and deeds and other instruments or conveyances,...
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40-23-5
Section 40-23-5 Certain organizations and vendors exempt from payment of state, county, and
municipal sales and use taxes. (a) The Diabetes Trust Fund, Inc., and any of its branches
or agencies, heretofore or hereafter organized and existing in good faith in the State of
Alabama for purposes other than for pecuniary gain and not for individual profit, are exempted
from paying any state, county, or municipal sales or use taxes. (b) The Chilton County Rescue
Squad is exempted from paying any sales or use taxes. (c) The state headquarters only of the
American Legion, the American Veterans of World War II, Korea, and Vietnam, also known as
AMVETS, the Disabled American Veterans, the Veterans of Foreign Wars, also known as VFW, Alabama
Goodwill Industries, and the Alabama Sight Conservation Association are exempted from paying
any state, county, or municipal sales or use taxes. (d) The Grand Chapter of all Orders of
the Eastern Star and the South Alabama State Fair Association Southeastern...
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40-9D-4
following exceptions: (1) The maximum exemption period as provided in subdivision (10) of Section
40-9B-3 shall be 20 years. (2) This abatement shall apply to real property located at other
Alabama project sites built, owned, and operated by the qualifying entity as a component of
the qualifying project. Such abatement shall be made pursuant to the provisions of the granting
authority where the ancillary property is located. (3) This abatement shall apply to the qualifying
entity's tangible personal property located at other Alabama project sites if the property
is a component of the qualifying project. Such abatement shall be made pursuant to the provisions
of the granting authority where the ancillary property is located. (b) For the entities that
qualify under this chapter, an abatement shall be allowed for construction related transaction
taxes. Such abatement shall follow the provisions of Chapter 9B of this title. (c) For the
entities that qualify under this chapter, an abatement...
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41-7A-45
Section 41-7A-45 Tax exemption - Qualifications. A qualified production company that intends
to expend in the aggregate one hundred fifty thousand dollars ($150,000) or more in connection
with a qualified production in the State of Alabama within a consecutive 12-month period,
upon making application for, meeting the requirements of, and receiving written certification
of that designation from the office, shall be exempted from the payment of the state portion,
but not the local portion of sales, use, and lodging taxes levied pursuant to Sections 40-23-2,
40-23-61, and 40-26-1, respectively, on production expenditures expended in Alabama in connection
with the state-certified productions. The exemption provided by this section shall not be
available for production expenditures incurred by a qualified production company after the
first twenty million dollars ($20,000,000) of production expenditures expended in Alabama
on a state-certified project. (Act 2009-144, p. 268, ยง6; Act...
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