Home/Alabama/Statutes/Title 41: State Government/Ch. 15A: Penny Trust Fund/Art. 1: General Provisions/§ 41-15A-3
Alabama Statutes

§ 41-15A-3 — Tax Deduction

Alabama § 41-15A-3
JurisdictionAlabama
Title 41State Government
Ch. 15APenny Trust Fund
Art. 1General Provisions

This text of Alabama § 41-15A-3 (Tax Deduction) 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 § 41-15A-3 (2026).

Text

Donations and bequests to the Penny Trust Fund by individuals, associations, corporations, and companies shall be exempt from all county and municipal taxes and deductible from state taxes in accordance with Section 40-18-15.

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Legislative History

(Acts 1989, No. 89-667, p. 1325, §3.)

Nearby Sections

15
§ 41-1-1
Sovereignty and Jurisdiction of State; Territorial Waters; Legislative Findings
§ 41-1-10
Section 41-1-9 Deemed Declarative of Existing Law
§ 41-1-11
State Agencies Authorized to Increase Fees in Accordance with the Consumer Price Index
§ 41-1-12
State Agencies Required to Take Certain Measures to Prevent Fraud Before Paying Benefits to Recipients
§ 41-1-13
Use of Central Bank Digital Currency
§ 41-1-14
Authorization to Expend Public Funds for the Purpose of Carrying Out Statutory Duties
§ 41-1-15
Unfair Treatment of Females or Males; Establishment of Certain Single-Sex Spaces or Environments
§ 41-1-2
Maintenance and Defense of State Authority and Jurisdiction
§ 41-1-20
Establishment of Remittance Requirements; Applicability; Payment Procedures
§ 41-1-21
Penalties
§ 41-1-22
Penalties Waived for Good Faith Attempt
§ 41-1-23
Promulgation of Rules and Regulations
§ 41-1-3
Compromise of Claims in Favor of State
§ 41-1-4
When Bonds of State Payable
§ 41-1-40
Legislative Findings
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Bluebook (online)
Alabama § 41-15A-3, Counsel Stack Legal Research, https://law.counselstack.com/statute/al/41-15A-3.