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Alabama · Through Act 2026-611

Ala. Code § 34-27-65: Proceeds from Sale, Etc., of Lease Plan Exempt from Transient Occupancy Tax.

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Where this section sits in the code
  1. Title 34 Professions and Businesses.
  2. Chapter 27 Real Estate Brokers.
  3. 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

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