Alabama Statutes
§ 40-14A-43 — Applicability to Organizations Under 26 U.s.c.a. §501(A)
Alabama·Title 40 Revenue and Taxation·Ch. 14A Alabama Business Privilege and Corporation Shares Tax of 1999·Art. 4 Exemptions
The taxes levied by this chapter shall not apply to any organization described in 26 U.S.C. §501(a), any county, municipality, municipal corporation, or the State of Alabama, or any corporation or association owned solely by counties, municipalities, or the State of Alabama, any community chest, fund, or foundation, or any entity organized and operated exclusively for religious purposes, any homeowners association, any political party, political action committee, political campaign committee, or any agricultural cooperative.
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Alabama § 40-14A-43 (Applicability to Organizations Under 26 U.s.c.a. §501(A)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
§ 501
26 U.S.C. § 501
Legislative History
(Act 99-665, 2nd Sp. Sess., p. 131, §2; Act 2000-705, p. 1442, §2.)
Nearby Sections
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§ 40-1-1
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Payment of Court Costs§ 40-1-2
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