{"data":{"id":"us-al/ala.-code-11-54b-20","jurisdiction":"us-al","citation":"Ala. Code § 11-54B-20","heading":"Tax Exemption.","body":"A nonprofit corporation designated as a district management corporation under this article shall be exempt from the state corporate income tax, corporate franchise tax, and permit fee and from state, county, and municipal sales, use, license, gross receipts, and ad valorem taxes.","path":["Title 11 Counties and Municipal Corporations.","Title 2 Provisions Applicable to Municipal Corporations Only.","Chapter 54B Self-Help Business Improvement Districts.","Article 1 General Provisions."],"source_url":"https://alison.legislature.state.al.us/code-of-alabama?section=11-54B-20","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:51Z","sha256":"fc6d883ff315a934b8c2fbe3100bde9944184e166a5aab1c3a323f439663aea8","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-11-54b-19","next":"us-al/ala.-code-11-54b-21"},"notice":"GroundRules: Original legal text. Not legal advice."}