{"data":{"id":"us-al/ala.-code-35-12-73","jurisdiction":"us-al","citation":"Ala. Code § 35-12-73","heading":"Exemptions.","body":"(a) The following entities are exempt from reporting property under this article:\n(1) Electric cooperatives organized under Chapters 6 and 7 of Title 37.\n(2) Incorporated municipalities and incorporated municipal boards and county and county boards of this state.\n(b) The following property is exempt from reporting under this article:\n(1) A gift certificate, gift card, or in-store merchandise credit issued or maintained by any person engaged primarily in the business of selling tangible personal property at retail.\n(2) Property held, due, and owing in a foreign country and arising out of a foreign transaction.\n(3) Unclaimed funds held pursuant to Section 19-3-87.","path":["Title 35 Property.","Chapter 12 Lost or Unclaimed Property.","Article 2A Uniform Disposition of Unclaimed Property Act of 2004."],"source_url":"https://alison.legislature.state.al.us/code-of-alabama?section=35-12-73","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:52Z","sha256":"b9cd3a9212874b6dbe97723535a7f74531a1ed117ec4c695b1fe4d4ea074453f","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-35-12-72","next":"us-al/ala.-code-35-12-74"},"notice":"GroundRules: Original legal text. Not legal advice."}