Ala. Code § 34-27-65: Proceeds from Sale, Etc., of Lease Plan Exempt from Transient Occupancy Tax.
Where this section sits in the code
- Title 34 Professions and Businesses.
- Chapter 27 Real Estate Brokers.
- Article 3 Vacation Time-Sharing Plans.
The proceeds from the sale or resale of any vacation time-sharing lease plan shall be exempt from the Transient Occupancy Tax imposed by Section 40-26-1.
Collected 2026-09-03T14:01:52Z. Source file · JSON