GroundRules
Ala. Code § 40-14A-42: Applicability to Certain Corporations Under Contract with Department of Economic and Community Affairs.
Where this section sits in the code
- Title 40 Revenue and Taxation.
- Chapter 14A Alabama Business Privilege and Corporation Shares Tax of 1999.
- Article 4 Exemptions.
The taxes levied by this chapter shall not apply to any corporation that is wholly or partially exempt from the franchise tax imposed by former Chapter 14 of this title because it is a party to a contract with the Department of Economic and Community Affairs under the authority of Section 41-23-30.
Collected 2026-09-03T14:01:52Z. Source file · JSON