Alabama Statutes
§ 40-9B-10 — Applicability to Certain Trades or Businesses Engaged in Postharvest Processing of Peanuts
Alabama § 40-9B-10
This text of Alabama § 40-9B-10 (Applicability to Certain Trades or Businesses Engaged in Postharvest Processing of Peanuts) 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 § 40-9B-10 (2026).
Text
Beginning April 1, 2003, a trade or business in counties with populations under 30,000 engaged in the postharvest processing of peanuts described in the 1987 Standard Industrial Classification Manual, or its successor, shall constitute an industrial or research enterprise for only purposes of this chapter related to state and local taxes that do not fund public education and such trade or business, and the property thereof, shall be eligible for the abatement of taxes in accordance with this chapter but in no event shall such trade or business, and the property thereof, be eligible for the abatement of any state or local taxes that support public education.
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Legislative History
(Act 2003-503, p. 1523, §1.)
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 § 40-9B-10, Counsel Stack Legal Research, https://law.counselstack.com/statute/al/40-9B-10.