Code of Alabama
Chapter 22 - Recordation Tax.
Section 40-22-12 - Tax Upon Recording Transfer of Instrument Recorded by Exempt Institution - Construction of Sections 40-22-6 Through 40-22-11.

Sections 40-22-6 through 40-22-11 are remedial and shall be liberally construed. If any section or provision of such sections is held to be void or unconstitutional, such holding shall not affect the validity of any other provisions of such sections.

<< Previous

Structure Code of Alabama

Code of Alabama

Title 40 - Revenue and Taxation.

Chapter 22 - Recordation Tax.

Section 40-22-1 - Deeds, Bills of Sale, Etc.

Section 40-22-2 - Mortgages, Deeds of Trust, etc., Generally.

Section 40-22-3 - Tax on Mortgages Not Applicable to Any Bank Unless Applicable to All.

Section 40-22-4 - Exemption of Production Credit Corporations and Associations.

Section 40-22-5 - Exemption of Certain Farm Loans From Tax.

Section 40-22-5.1 - Exemption of Certain Conveyances by Religious Organizations From Tax.

Section 40-22-6 - Tax Upon Recording Transfer of Instrument Recorded by Exempt Institution - Generally.

Section 40-22-7 - Tax Upon Recording Transfer of Instrument Recorded by Exempt Institution - Certification of Payment of Tax.

Section 40-22-8 - Tax Upon Recording Transfer of Instrument Recorded by Exempt Institution - Transfers Not Subject to Tax Imposed by Section 40-22-1.

Section 40-22-9 - Tax Upon Recording Transfer of Instrument Recorded by Exempt Institution - Debt Secured by Instrument So Transferred Exempt From Ad Valorem Taxes.

Section 40-22-10 - Tax Upon Recording Transfer of Instrument Recorded by Exempt Institution - Exemption of Debt Secured by Instrument Upon Which Recording Tax Has Previously Been Paid.

Section 40-22-11 - Tax Upon Recording Transfer of Instrument Recorded by Exempt Institution - Waiver of Exemption From Payment of Recording Tax.

Section 40-22-12 - Tax Upon Recording Transfer of Instrument Recorded by Exempt Institution - Construction of Sections 40-22-6 Through 40-22-11.