There is a newer version of the Code of Alabama
2016 Code of Alabama
Title 40 - REVENUE AND TAXATION.
Chapter 14A - ALABAMA BUSINESS PRIVILEGE AND CORPORATION SHARES TAX OF 1999.
Article 4 - Exemptions.
Section 40-14A-42 - Applicability to certain corporations under contract with Department of Economic and Community Affairs.
AL Code § 40-14A-42 (2016) What's This?
Section 40-14A-42Applicability to certain corporations under contract with Department of Economic and Community Affairs. The taxes levied by this chapter shall not apply to any corporation that is wholly or partially exempt from the franchise tax imposed by former Chapter 14 of this title because it is a party to a contract with the Department of Economic and Community Affairs under the authority of Section 41-23-30.
(Act 99-665, 2nd Sp. Sess., p. 131, §2.)Disclaimer: These codes may not be the most recent version. Alabama may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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