{"data":{"id":"us-al/ala.-code-40-12-348","jurisdiction":"us-al","citation":"Ala. Code § 40-12-348","heading":"Corporations, Associations and Partnerships.","body":"No exemption or commutation herein provided for shall be allowed any corporation, association, or partnership, except as to partnerships the prescribed exemption or commutation shall be allowed a partnership when each partner thereof would be individually entitled to an exemption hereunder; provided, that an individual entitled to such exemption shall not be denied it by reason of being a member of a partnership in those cases when license is required of the individual members of a partnership and not of the partnership as such.","path":["Title 40 Revenue and Taxation.","Chapter 12 Licenses.","Article 7 Exemption of Certain Persons.","Division 2 Disabled Veterans."],"source_url":"https://alison.legislature.state.al.us/code-of-alabama?section=40-12-348","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:51Z","sha256":"d32613807965729dbdae8a4c08cd8d37fc8d2071c8538ae4ad5000030bec5b36","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-40-12-347","next":"us-al/ala.-code-40-12-349"},"notice":"GroundRules: Original legal text. Not legal advice."}