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40-20-12
Section 40-20-12 Exemption from ad valorem taxes. (a) All oil or gas produced, all leases in
production, including mineral rights in producing properties, and all oil or gas under the
ground on producing properties within the State of Alabama shall be exempt from all ad valorem
taxes now levied or hereafter levied by the State of Alabama or by any county or municipality.
No additional assessment shall be added to the surface value of such lands by the presence
of oil or gas thereunder or its production therefrom. (b) For the purpose of this article,
the area of a lease or leases, including oil and gas rights considered to be in production,
or the area of any other producing property considered to be in production, shall include
an oil or gas drilling unit as established by the State Oil and Gas Board of Alabama and shall
be exempt from ad valorem taxation because of production from any one well. (Acts 1945, No.
2, p. 20, §12; Acts 1957, No. 600, p. 859.)...
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11-54-183
Section 11-54-183 Exemption from certain taxes and fees. The income of any authority, all bonds
issued by an authority and the interest paid on any such bonds, all conveyances by or to an
authority, and all leases, mortgages, and deeds of trust by or to an authority shall be exempt
from all taxation in the State of Alabama. Any authority shall also be exempt from all license
and excise taxes imposed in respect of the privilege of engaging in any of the activities
in which an authority may engage. An authority shall not be obligated to pay or allow any
fees, taxes, or costs to the judge of probate of any county in respect of its incorporation,
the amendment of its certificate of incorporation, or the recording of any document. Nothing
contained in this section shall be construed to exempt the property of an authority from any
ad valorem taxes imposed by the state or any county, municipality, or other political subdivision,
or to exempt an authority from any privilege or license taxes...
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40-23-260
Section 40-23-260 Program established; definitions; informational reports; Wholesale and Distributor
Reporting Advisory Group. (a) This article shall establish the Wholesale to Retail Accountability
Program or "WRAP". (b) For the purpose of this article, the following words shall
have the following meanings: (1) DEPARTMENT. The State Department of Revenue. (2) LICENSED
BEER OR WINE DISTRIBUTOR. A distributor, as licensed by the Alabama Alcoholic Beverage Control
Board, selling or distributing beer or wine in this state. (3) PERSON. Any individual, firm,
partnership, association, corporation, limited liability company, receiver, trustee, or any
other entity. (4) RETAILER. A person or group of persons that have a relationship with each
other as defined in Section 267(b) of the federal Internal Revenue Code whose primary business
is the sale of tangible personal property at retail, including supporting operations such
as warehousing, shipping, and storage of product, and who holds a...
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23-2-153
Section 23-2-153 Exemptions from levy, charge, assessment, collection, etc., of certain taxes;
certificate of exemption. (a) The exercise of the powers granted by this article shall be
in all respects for the benefit of the people of the state, for the increase of their commerce
and prosperity, and for the improvement of their health and living conditions. Since the ownership,
operation, and maintenance of toll road, bridge, or tunnel projects by the authority will
constitute the performance of essential functions, the authority, department, and any concessionaire,
or any contractor, subcontractor, or agent thereof, shall not be required to pay the taxes
or assessments as specifically authorized in this section upon any toll road, bridge, or tunnel
project or any property acquired or used by the authority, department, or any concessionaire
under this article. (b) An income, excise, or license tax or assessment may not be levied
upon or collected in the state with respect to any...
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40-11-1
Section 40-11-1 Enumeration of subjects of taxation. (a) As used in this section the following
terms shall have the meanings ascribed herein: (1) CONSTRUCTION PURPOSES. The normal and ordinary
meaning of the words, except that mining activities or the transportation of materials used
in or produced by mining or forestry activities shall not be construed to be included; (2)
HEAVY DUTY EQUIPMENT. Any motor vehicle used primarily off the open road for construction
purposes, including all road construction equipment whose gross weight exceeds 16,000 pounds,
but not including inventory on hand for sale by duly licensed equipment dealers. (b) The subjects
of ad valorem taxation, except as exempted by law, shall be as follows: (1) Every piece, parcel,
tract, or lot of land in this state, including therein all things pertaining to such land,
and all structures and other things so annexed or attached thereto as to pass to a vendee
by conveyance of such land; and every separate or special...
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40-23-4
Section 40-23-4 Exemptions. (a) There are exempted from the provisions of this division and
from the computation of the amount of the tax levied, assessed, or payable under this division
the following: (1) The gross proceeds of the sales of lubricating oil and gasoline as defined
in Sections 40-17-30 and 40-17-170 and the gross proceeds from those sales of lubricating
oil destined for out-of-state use which are transacted in a manner whereby an out-of-state
purchaser takes delivery of such oil at a distributor's plant within this state and transports
it out-of-state, which are otherwise taxed. (2) The gross proceeds of the sale, or sales,
of fertilizer when used for agricultural purposes. The word "fertilizer" shall not
be construed to include cottonseed meal, when not in combination with other materials. (3)
The gross proceeds of the sale, or sales, of seeds for planting purposes and baby chicks and
poults. Nothing herein shall be construed to exempt or exclude from the computation of...
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11-58-1
Section 11-58-1 Definitions. When used in this chapter, the following words and phrases shall
have the following meanings, respectively, unless the context clearly indicates otherwise:
(1) CLINICAL FACILITIES. Real property for the location or better utilization of a medical
clinic, buildings, parking areas, garages, storage facilities, outbuildings, machinery, equipment,
furniture, and fixtures useful or desirable in the operation of a medical clinic. (2) DOMICILIARY
CARE FACILITY. Homes for the aged, intermediate institutions, and related institutions, whose
primary purpose is to furnish room, board, laundry, personal care, and other nonmedical services,
regardless of what it may be named or called, for not less than 24 hours in any week to three
or more individuals not related by blood or marriage to the owner or administrator. This kind
of care implies sheltered protection and supervised environment for persons, who because of
age or disabilities, are incapable of living...
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40-27-1
Section 40-27-1 Compact adopted; terms. The following Multistate Tax Compact is hereby approved,
adopted and enacted into law by the State of Alabama: Multistate Tax Compact Article I. Purposes.
The purposes of this compact are to: 1. Facilitate proper determination of state and local
tax liability of multistate taxpayers, including the equitable apportionment of tax bases
and settlement of apportionment disputes. 2. Promote uniformity or compatibility in significant
components of tax systems. 3. Facilitate taxpayer convenience and compliance in the filing
of tax returns and in other phases of tax administration. 4. Avoid duplicative taxation. Article
II. Definitions. As used in this compact: 1. "State" means a state of the United
States, the District of Columbia, the Commonwealth of Puerto Rico, or any territory or possession
of the United States. 2. "Subdivision" means any governmental unit or special district
of a state. 3. "Taxpayer" means any corporation, partnership, firm,...
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11-50-412
Section 11-50-412 Taxation - Exemption of property, income, bonds, etc., of district generally.
All property and all income of any district incorporated under this article and any such district
itself shall be exempt from all state, county, municipal and other taxation in the State of
Alabama, including, without limitation, privilege and license taxation. All bonds of such
district and the interest thereon shall be exempt from all state, county, municipal and other
taxation in the State of Alabama. All deeds, mortgages, indentures of trust and other documents
executed by or delivered to any such district shall be exempt from all state, county and municipal
and other taxation in the State of Alabama; provided, that these exemptions shall not be retroactive
in effect and shall not affect any taxes currently in existence nor any tax previously assessed
whether collected or not; provided further, that as of September 1, 1965, the provisions of
this section shall not affect or be applicable...
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45-37A-54.74
Section 45-37A-54.74 Exemption from taxation. All property of the authority shall be exempt
from state, county, and city taxation; and the authority shall be exempt from license or privilege
taxes levied by the state, county, or city upon the business or activities conducted or engaged
in by the authority. This exemption shall not be construed to exempt concessionnaires or lessees
of the authority from the payment of any taxes, including licenses or privilege taxes levied
by the state, county, or city. (Acts 1947, No. 215, p. 81, §15.)...
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