Alabama § 40-9-39.3 Birmingham Holocaust Education Center

Alabama Statutes

§ 40-9-39.3 — Birmingham Holocaust Education Center

Alabama § 40-9-39.3

Title 40Revenue and Taxation

Ch. 9Exemptions from Taxation and Licenses

Art. 1General Provisions

This text of Alabama § 40-9-39.3 (Birmingham Holocaust Education Center) 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 § 40-9-39.3 (2026).

Text

(a)The Birmingham Holocaust Education Center is exempt from paying any state, county, and municipal sales and use taxes associated with any and all capital expenditures.

(b)The exemption provided pursuant to subsection (a) shall be available until December 31, 2023.

(c)The Birmingham Holocaust Education Center shall report annually to the Department of Revenue on the sales for which the exemption is granted. The Department of Revenue shall prescribe the format of such annual report.

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(a) The Birmingham Holocaust Education Center is exempt from paying any state, county, and municipal sales and use taxes associated with any and all capital expenditures.
(b) The exemption provided pursuant to subsection (a) shall be available until December 31, 2023.
(c) The Birmingham Holocaust Education Center shall report annually to the Department of Revenue on the sales for which the exemption is granted. The Department of Revenue shall prescribe the format of such annual report.