{"data":{"id":"us-al/ala.-code-40-12-375","jurisdiction":"us-al","citation":"Ala. Code § 40-12-375","heading":"Corporations, Associations and Partnerships; Certain Veterans Not Exempt.","body":"No exemption under the provisions of this division shall be allowed any corporation or association. As to partnerships, the exemption shall be allowed a partnership only when each partner thereof individually would be entitled to an exemption hereunder. However, an individual entitled to an exemption shall not be denied it by reason of being a member of a partnership in those cases when the licenses are required of the individual members of a partnership and not of the partnership as such.\nAny veteran whose property, both real and personal, is valued at $7,000 or more or whose net annual income is $3,000 or more shall not be granted the exemption provided herein, but shall be granted an exemption of $15 on his licenses from each city, county and state.","path":["Title 40 Revenue and Taxation.","Chapter 12 Licenses.","Article 7 Exemption of Certain Persons.","Division 3 Veterans of World War II."],"source_url":"https://alison.legislature.state.al.us/code-of-alabama?section=40-12-375","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:51Z","sha256":"8d0aa9b1452123d9547aae806fc97e1e6479fdb42917567540a4f61580e9fa54","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-40-12-374","next":"us-al/ala.-code-40-12-376"},"notice":"GroundRules: Original legal text. Not legal advice."}