Alabama § 16-60-311 Exemptions from Taxation

Alabama Statutes

§ 16-60-311 — Exemptions from Taxation

Alabama § 16-60-311

Title 16Education

Ch. 60Trade Schools and Junior Colleges

Art. 15Community Outreach Partneship at Jefferson State Community College

This text of Alabama § 16-60-311 (Exemptions from Taxation) is published on Counsel Stack Legal Research, covering Alabama primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ala. Code § 16-60-311 (2026).

Text

(a)All assets and properties of the center, the income therefrom, and all other income of the center are exempt from any form of taxation in the State of Alabama whether imposed by the state, a county, or a municipality.

(b)All gifts, grants, devises, and bequests to the center by individuals, associations, corporations, and other business entities are exempt from all county and municipal taxes, and are deductible from state income taxes in accordance with Section 40-18-15 and other applicable law.

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(a) All assets and properties of the center, the income therefrom, and all other income of the center are exempt from any form of taxation in the State of Alabama whether imposed by the state, a county, or a municipality.
(b) All gifts, grants, devises, and bequests to the center by individuals, associations, corporations, and other business entities are exempt from all county and municipal taxes, and are deductible from state income taxes in accordance with Section 40-18-15 and other applicable law.