2006 Alabama Code - Section 31-2-81 — Exemption of certain post exchanges and canteens from tobacco and gasoline taxes and state and local licenses.

All post exchanges or canteens owned, operated and run exclusively by National Guard units shall be exempt from the payment of all state, county, city or town licenses, operating permits and taxes, and shall be exempt from payment of tobacco and gasoline operating permits and taxes to the state, counties, cities or towns when operated in accordance with such rules and regulations as the Adjutant General may provide and the Governor may approve, and when the profits of such canteens or exchanges go to the National Guard or Naval Militia units and not to the operators of such enterprises.

(Acts 1936, Ex. Sess., No. 143, p. 105; Code 1940, T. 35. §110; Acts 1973, No. 1038, p. 1572, §82; Acts 1986, No. 86-478, p. 909.)