Statutes, codes, and regulations
Code of Alabama
Title 40 - REVENUE AND TAXATION
Chapter 11 - SUBJECTS OF TAXATION AND DATE TAXES DUE
Section 40-11-2 - Property and activities of United States and its agencies

Ala. Code § 40-11-2

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Current with legislation from 2024 effective through May 17, 2024.
Section 40-11-2 - Property and activities of United States and its agencies

Property and activities of the United States and its agencies shall be taxable as other property and activities, except where the State of Alabama is without constitutional authority to impose such taxes.

Ala. Code § 40-11-2 (1975)

Acts 1939, No. 65, p. 95; Code 1940, T. 51, §22.