(a) Smith's Water Authority in Lee County, Alabama, is exempt from all taxes levied under Section 40-21-82.
(b) The Northeast Crenshaw Water and Fire Protection Authority in Crenshaw and Montgomery Counties, Alabama, is exempt from all taxes levied under Section 40-21-82.
(c) The Bakerhill Water Authority in Barbour County, Alabama, is exempt from all taxes levied under Section 40-21-82.
(d) The Russell County Water Authority is exempt from all taxes levied under Section 40-21-82.
(e) The Chambers County E911 Authority is exempt from all taxes levied under Section 40-21-82.
Structure Code of Alabama
Title 40 - Revenue and Taxation.
Chapter 21 - Public Utilities.
Article 3 - Utility Gross Receipts Tax.
Section 40-21-80 - Definitions.
Section 40-21-81 - Legislative Intent.
Section 40-21-82.1 - Exemptions.
Section 40-21-83 - Exclusions.
Section 40-21-84 - Utility License Required.
Section 40-21-85 - Administration of Article and Collection of Tax.
Section 40-21-86 - Responsibilities of Utilities.