Alabama Chapter 9A — REPORTING OF TAX EXEMPT PROPERTY BY LESSEE.
- Section 40-9A-1 — Definitions.
- Section 40-9A-2 — Private user leasing private use property from government required to file report; inability to file information; information needed in report.
- Section 40-9A-3 — Tax assessors to forward information to Department of Revenue.
- Section 40-9A-4 — Department of Revenue to compile information and submit to Legislature report.
- Section 40-9A-5 — Tax assessor may require government entities to provide information for use in ascertaining accuracy of information.
- Section 40-9A-6 — Failure to file; filing of false or incomplete information; enforcement of reporting requirements.