GroundRules
Ala. Code § 40-21-82.1: Exemptions.
Where this section sits in the code
- Title 40 Revenue and Taxation.
- Chapter 21 Public Utilities.
- Article 3 Utility Gross Receipts Tax.
(a) Smith’s Water Authority in Lee County, Alabama, is exempt from all taxes levied under Section 40-21-82.
(b) The Northeast Crenshaw Water and Fire Protection Authority in Crenshaw and Montgomery Counties, Alabama, is exempt from all taxes levied under Section 40-21-82.
(c) The Bakerhill Water Authority in Barbour County, Alabama, is exempt from all taxes levied under Section 40-21-82.
(d) The Russell County Water Authority is exempt from all taxes levied under Section 40-21-82.
(e) The Chambers County E911 Authority is exempt from all taxes levied under Section 40-21-82.
Collected 2026-09-03T14:01:52Z. Source file · JSON