{"data":{"id":"us-al/ala.-code-40-21-82.1","jurisdiction":"us-al","citation":"Ala. Code § 40-21-82.1","heading":"Exemptions.","body":"(a) Smith’s Water Authority in Lee County, Alabama, is exempt from all taxes levied under Section 40-21-82.\n(b) The Northeast Crenshaw Water and Fire Protection Authority in Crenshaw and Montgomery Counties, Alabama, is exempt from all taxes levied under Section 40-21-82.\n(c) The Bakerhill Water Authority in Barbour County, Alabama, is exempt from all taxes levied under Section 40-21-82.\n(d) The Russell County Water Authority is exempt from all taxes levied under Section 40-21-82.\n(e) The Chambers County E911 Authority is exempt from all taxes levied under Section 40-21-82.","path":["Title 40 Revenue and Taxation.","Chapter 21 Public Utilities.","Article 3 Utility Gross Receipts Tax."],"source_url":"https://alison.legislature.state.al.us/code-of-alabama?section=40-21-82.1","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:52Z","sha256":"6fe3283e21973e850bd5d27d9c1cc1200a30c4ffa36fae4f11655b8c850ea98c","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-40-21-82","next":"us-al/ala.-code-40-21-83"},"notice":"GroundRules: Original legal text. Not legal advice."}