Property and activities of the United States and its agencies shall be taxable as other property and activities, except where the State of Alabama is without constitutional authority to impose such taxes.
Structure Code of Alabama
Title 40 - Revenue and Taxation.
Chapter 11 - Subjects of Taxation and Date Taxes Due.
Section 40-11-1 - Enumeration of Subjects of Taxation.
Section 40-11-2 - Property and Activities of United States and Its Agencies.
Section 40-11-3 - Taxation of Federal Property Where Immunity Waived, Etc.
Section 40-11-4 - When Taxes Become Due and Payable.
Section 40-11-6 - Valuation and Assessment of Certain Aircraft.