Code of Alabama
Title 40 - Revenue and Taxation.
Chapter 9A - Reporting of Tax Exempt Property by Lessee.

Section 40-9A-1 - Definitions. - For purposes of this chapter, the following words and phrases...

Section 40-9A-2 - Private User Leasing Private Use Property From Government Required to File Report; Inability to File Information; Information Needed in Report. - (a) Any private user of private use property leased by...

Section 40-9A-3 - Tax Assessors to Forward Information to Department of Revenue. - Every tax assessor shall, not later than March 1, 1993,...

Section 40-9A-4 - Department of Revenue to Compile Information and Submit to Legislature Report. - The Department of Revenue shall, not later than May 1,...

Section 40-9A-5 - Tax Assessor May Require Government Entities to Provide Information for Use in Ascertaining Accuracy of Information. - A county tax assessor may require any public authority, county,...

Section 40-9A-6 - Failure to File; Filing of False or Incomplete Information; Enforcement of Reporting Requirements. - (a) If any lessee which is required to file the...