Code of Alabama
Chapter 9A - Reporting of Tax Exempt Property by Lessee.
Section 40-9A-1 - Definitions.

For purposes of this chapter, the following words and phrases mean:
(a) PRIVATE USER. Any individual, partnership, or corporation organized for profit that is or will be treated as the owner of private use property for federal income tax purposes.
(b) PRIVATE USE PROPERTY. Any real and/or personal property which is or will be treated as owned by a private user for federal income tax purposes even though title may be held by a public authority or municipal or county government.
(c) PUBLIC AUTHORITY. A corporation created for public purposes pursuant to a provision of the Constitution of Alabama of 1901 or a general or local law that authorized it to issue bonds, the interest on which is exempt from the Alabama income tax, as in effect on May 21, 1992.

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Structure Code of Alabama

Code of Alabama

Title 40 - Revenue and Taxation.

Chapter 9A - Reporting of Tax Exempt Property by Lessee.

Section 40-9A-1 - Definitions.

Section 40-9A-2 - Private User Leasing Private Use Property From Government Required to File Report; Inability to File Information; Information Needed in Report.

Section 40-9A-3 - Tax Assessors to Forward Information to Department of Revenue.

Section 40-9A-4 - Department of Revenue to Compile Information and Submit to Legislature Report.

Section 40-9A-5 - Tax Assessor May Require Government Entities to Provide Information for Use in Ascertaining Accuracy of Information.

Section 40-9A-6 - Failure to File; Filing of False or Incomplete Information; Enforcement of Reporting Requirements.