Ala. Code § 27-35-11
Current with legislation from 2024 effective through May 17, 2024.
The insurer, after conversion from a fraternal benefit society, shall maintain separate records of premiums received by it on account of policies and certificates originally issued while a fraternal benefit society and continuing in force without material change as to form or basis of premium. All such premiums shall be exempt from premium taxes to the same extent, if any, as to which exempted if currently received by a domestic fraternal benefit society.
Ala. Code § 27-35-11 (1975)