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Alabama · Through Act 2026-611

Ala. Code § 40-9-3: Peanuts and Pecans Stored in Licensed Warehouses.

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Where this section sits in the code
  1. Title 40 Revenue and Taxation.
  2. Chapter 9 Exemptions from Taxation and Licenses.
  3. Article 1 General Provisions.

In addition to the persons and property exempt from ad valorem taxation as prescribed in Section 40-9-1, the following property shall also be exempt from ad valorem taxation: All peanuts and pecans, wherever grown, stored in licensed warehouses in the State of Alabama for a period not exceeding 12 months.

Collected 2026-09-03T14:01:51Z. Source file · JSON

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