Alabama § 10A-10-1.04 Construction with Other Law

Alabama Statutes

§ 10A-10-1.04 — Construction with Other Law

Alabama § 10A-10-1.04

Title 10AAlabama Business and Nonprofit Entities Code

Ch. 10Real Estate Investment Trusts

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Bluebook

Ala. Code § 10A-10-1.04 (2026).

Text

(a)This chapter does not limit present law as it applies to the creation of or doing business in the state by:

(1)A common-law trust.

(2)A business trust.

(3)A Massachusetts trust.

(b)To the extent any provision of this chapter is contrary to or inconsistent with 26 U.S.C. Sections 856 to 860, inclusive, of the U.S. Internal Revenue Code, as amended from time to time, or the rulings and regulations adopted under those sections, the latter shall prevail as to any real estate investment trust qualifying under those sections, rulings, and regulations.

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(a) This chapter does not limit present law as it applies to the creation of or doing business in the state by:
(1) A common-law trust.
(2) A business trust.
(3) A Massachusetts trust.
(b) To the extent any provision of this chapter is contrary to or inconsistent with 26 U.S.C. Sections 856 to 860, inclusive, of the U.S. Internal Revenue Code, as amended from time to time, or the rulings and regulations adopted under those sections, the latter shall prevail as to any real estate investment trust qualifying under those sections, rulings, and regulations.