Alabama § 40-9-5 Manufacturers of Calcium Cyanamide, Aluminum or Aluminum Products

Alabama Statutes

§ 40-9-5 — Manufacturers of Calcium Cyanamide, Aluminum or Aluminum Products

Alabama § 40-9-5

Title 40Revenue and Taxation

Ch. 9Exemptions from Taxation and Licenses

Art. 1General Provisions

This text of Alabama § 40-9-5 (Manufacturers of Calcium Cyanamide, Aluminum or Aluminum Products) 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 § 40-9-5 (2026).

Text

All factories and manufacture plants manufacturing calcium cyanamide (lime nitrogen), aluminum or aluminum products shall be exempted from state, county and municipal taxation for 10 years after the beginning of the construction of such plant or factory. The exemption provided herein shall apply solely to the factory or plant and to the personal property used therein or connected therewith in the manufacturing of said articles, but shall not apply to the land upon which such factory or plant is located.

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All factories and manufacture plants manufacturing calcium cyanamide (lime nitrogen), aluminum or aluminum products shall be exempted from state, county and municipal taxation for 10 years after the beginning of the construction of such plant or factory. The exemption provided herein shall apply solely to the factory or plant and to the personal property used therein or connected therewith in the manufacturing of said articles, but shall not apply to the land upon which such factory or plant is located.