{"data":{"id":"us-al/ala.-code-34-27-65","jurisdiction":"us-al","citation":"Ala. Code § 34-27-65","heading":"Proceeds from Sale, Etc., of Lease Plan Exempt from Transient Occupancy Tax.","body":"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.","path":["Title 34 Professions and Businesses.","Chapter 27 Real Estate Brokers.","Article 3 Vacation Time-Sharing Plans."],"source_url":"https://alison.legislature.state.al.us/code-of-alabama?section=34-27-65","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:52Z","sha256":"2ab1f1558541632ca6b81727b98b399f9614193973f51eab8a048d367432af57","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-34-27-64","next":"us-al/ala.-code-34-27-66"},"notice":"GroundRules: Original legal text. Not legal advice."}