Alabama Statutes
§ 40-9-25.19 — Lurleen B. Wallace Community College Foundation and Calhoun Community College Foundation
Alabama § 40-9-25.19
JurisdictionAlabama
Title 40Revenue and Taxation
Ch. 9Exemptions from Taxation and Licenses
Art. 1General Provisions
This text of Alabama § 40-9-25.19 (Lurleen B. Wallace Community College Foundation and Calhoun Community College Foundation) 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 § 40-9-25.19 (2026).
Text
(a)All property owned by the Lurleen B. Wallace Community College Foundation and the Calhoun Community College Foundation and used by that organization in furtherance of its charitable purposes is hereby exempted from any state, county, and local ad valorem taxation.
(b)All purchases by the Lurleen B. Wallace Community College Foundation and the Calhoun Community College Foundation which are used by that organization in the furtherance of its charitable purpose are hereby exempted from the state, county, and local sales and use taxes.
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Legislative History
(Act 2013-170, p. 317, §§1, 2.)
Nearby Sections
15
§ 40-1-1
Definitions§ 40-1-14
Payment of Court Costs§ 40-1-2
Lien for Taxes - Generally§ 40-1-23
Liability of Officers for ConversionCite This Page — Counsel Stack
Bluebook (online)
Alabama § 40-9-25.19, Counsel Stack Legal Research, https://law.counselstack.com/statute/al/40-9-25.19.