reglab/housing_qa huggingface dataset:
AL Code § 40-9-6 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 9 - Exemptions From Taxation and Licenses.|Article 1 - General Provisions.|Section 40-9-6 - Personal Property Stored for Shipment Outside of State.

Section 40-9-6Personal property stored for shipment outside of state. (a) In addition to the persons and property exempt from ad valorem taxation as prescribed in Section 40-9-1, the following property shall also be exempt from state, county and municipal ad valorem taxation and shall be deemed to have acquired no situs in this state for purposes of ad valorem taxation: All personal property which is consigned to or stored in a public or private warehouse or other storage facility for the purpose of shipment to a destination outside this state, whether final destination is specified when transportation begins or afterwards, for a period not exceeding 36 months following such consignment or storage. Such property shall not be deprived of such exemption because while in the warehouse or storage facility the property is assembled, disassembled, bound, joined, divided, cut, broken in bulk, labeled, relabeled, repackaged or otherwise processed or fabricated. No exemptions shall be allowed under this section for any such property which was exempt from ad valorem taxation pursuant to this section in any prior exemption period. (b) It is hereby declared to be the policy of this state, through the exemption of the aforementioned property from ad valorem taxation, to encourage the development of the State of Alabama as a distribution center. (c) All property claimed to be exempt under this section shall be designated "in transit" upon the books and records of the warehouse or storage area wherein the same is located. The records shall include a full, true and correct inventory of all such property together with the date of receipt or completion of process or manufacture, date of withdrawal, point of origin and, if known, the point of ultimate destination of the property. Such books and records shall at all times be open to inspection of all taxing authorities of this state and any political subdivisions thereof. (Acts 1975, No. 788, p. 1574, §§1-3.)
AL Code § 40-9-7 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 9 - Exemptions From Taxation and Licenses.|Article 1 - General Provisions.|Section 40-9-7 - Personal Property Held by Warehouseman for Distribution.

Section 40-9-7Personal property held by warehouseman for distribution. (a) Personal property manufactured, compounded or processed remaining the property of the manufacturer, compounder or processor, held for him by a licensed public warehouseman for distribution shall be exempted from ad valorem taxation by the State of Alabama and the counties and municipalities of the state. (b) A warehouseman holding personal property exempted by this section shall keep records of the receipt and disposal of all such property which shall be open to inspection during business hours by any duly constituted official responsible for the administration of any ad valorem tax law. The license of any warehouseman who fails to keep the records required by this section may be revoked by the Commissioner of Revenue after due notice and a hearing if requested by the warehouseman. (c) The Commissioner of Revenue shall issue such rules and regulations as he deems necessary or appropriate to the administration of this section. (Acts 1975, No. 838, p. 1673, §§1-3.)
AL Code § 40-9-8 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 9 - Exemptions From Taxation and Licenses.|Article 1 - General Provisions.|Section 40-9-8 - Artesian Wells Leased to Municipalities.

Section 40-9-8Artesian wells leased to municipalities. The capital stock and physical property of all corporations and the physical property of any person, which said capital stock and physical property consists entirely of an artesian well or wells, and equipment pertaining thereto, which well or wells are leased to any municipality of this state under a lease, sale, contract or option agreement to purchase, shall, during the life of such lease, sale, contract or option agreement, be exempt from ad valorem taxation so long as such well or wells are operated exclusively by such city or town; provided, that this section shall apply only to corporations or persons under contract with not more than one municipality. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §11.)
AL Code § 40-9-9 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 9 - Exemptions From Taxation and Licenses.|Article 1 - General Provisions.|Section 40-9-9 - y.m.c.a.

Section 40-9-9Y.M.C.A. All Young Men's Christian Associations and all real and personal property of all Young Men's Christian Associations, and of any branch or department of same heretofore or hereafter organized and existing in good faith in the State of Alabama, for other than pecuniary gain and not for individual profit, when such real or personal property shall be used by such associations, their branches or departments, in and about the conducting, maintaining, operating and carrying out of the program, work, principles, objectives and policies of such associations, their branches or departments, in any city or county of the State of Alabama, are exempt from the payment of any and all state, county and municipal taxes, licenses, fees and charges of any nature whatsoever, including any privilege or excise tax heretofore or hereafter levied by the State of Alabama or any county or municipality thereof. The receipt, assessment or collection of any fee, admission, service charge, rent, dues or any other item or charge by any such association, its branches or departments from any person, firm or corporation for any service rendered by any such association, its branches or departments, or for the use or occupancy of any real or personal property of any such association, its branches or departments, in or about the conducting, maintaining, operating and carrying out of the program, work, principles, objectives and policies of any such association, its branches or departments shall not be held or construed by any court, agency, officer or commission of the State of Alabama or any county or municipality thereof to constitute pecuniary gain or individual profit by any such association, its branches or departments, or the doing of business in such a manner as to prejudice or defeat, in any manner, the right and privilege of any such association, its branches or departments to claim or rely upon or receive the exemption of such association, its branches or departments and of all real and personal property thereof from taxation, as herein provided. (Acts 1919, No. 180, p. 176; Code 1923, §7192; Code 1940, T. 51, §12; Acts 1957, No. 753, p. 1188.)
AL Code § 40-9-10 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 9 - Exemptions From Taxation and Licenses.|Article 1 - General Provisions.|Section 40-9-10 - y.w.c.a.

Section 40-9-10Y.W.C.A. All Young Women's Christian Associations, and all real and personal property of all Young Women's Christian Associations, and of any branch or department of same heretofore or hereafter organized and existing in good faith in the State of Alabama, for other than pecuniary gain and not for individual profit, when such real or personal property shall be used by such associations, their branches or departments in and about the conducting, maintaining, operating and carrying out of the program, work, principles, objectives and policies of such associations, their branches or departments, in any city or county of the State of Alabama, are exempt from the payment of any and all state, county and municipal taxes, licenses, fees and charges of any nature whatsoever, including any privilege or excise tax heretofore or hereafter levied by the State of Alabama or any county or municipality thereof. The receipt, assessment or collection of any fee, admission, service charge, rent, dues or any other item or charge by any such association, its branches or departments, from any person, firm or corporation for any service rendered by any such association, its branches or departments, or for the use or occupancy of any real or personal property of any such association, its branches or departments, in or about the conducting, maintaining, operating and carrying out of the program, work, principles, objectives and policies of any such association, its branches or departments shall not be held or construed by any court, agency, officer or commission of the State of Alabama or any county or municipality thereof to constitute pecuniary gain or individual profit by any such association, its branches or departments, or the doing of business in such a manner as to prejudice or defeat, in any manner, the right and privilege of any such association, its branches or departments to claim or rely upon or receive the exemption of such association, its branches or departments and of all real and personal property thereof from taxation, as herein provided. (Acts 1959, 1st Ex. Sess., No. 73, p. 125.)
AL Code § 40-9-11 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 9 - Exemptions From Taxation and Licenses.|Article 1 - General Provisions.|Section 40-9-11 - y.w.c.o.

Section 40-9-11Y.W.C.O. All Young Women's Christian Organizations, and all real and personal property of all Young Women's Christian Organizations, and of any branch or department of same heretofore or hereafter organized and existing in good faith in the State of Alabama, for other than pecuniary gain and not for individual profit, when such real or personal property shall be used by such organizations, their branches or departments in and about the conducting, maintaining, operating and carrying out of the program, work, principles, objectives and policies of such organizations, their branches or departments, in any city or county of the State of Alabama, are exempt from the payment of any and all state, county and municipal taxes, licenses, fees and charges of any nature whatsoever, including any privilege or excise tax heretofore or hereafter levied by the State of Alabama or any county or municipality thereof. The receipt, assessment or collection of any fee, admission, service charge, rent, dues or any other item or charge by any such organization, its branches or departments from any person, firm or corporation for any service rendered by any such organization, its branches or departments, or for the use or occupancy of any real or personal property of any such organization, its branches or departments, in or about the conducting, maintaining, operating and carrying out of the program, work, principles, objectives and policies of any such organization, its branches or departments shall not be held or construed by any court, agency, officer or commission of the State of Alabama, or any county or municipality thereof to constitute pecuniary gain or individual profit by any such organization, its branches or departments, or the doing of business in such a manner as to prejudice or defeat, in any manner, the right and privilege of any such organization, its branches or departments to claim or rely upon or receive the exemption of such organization, its branches or departments and of all real and personal property thereof from taxation, as herein provided. (Acts 1962, Ex. Sess., No. 156, p. 199.)
AL Code § 40-9-12.1 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 9 - Exemptions From Taxation and Licenses.|Article 1 - General Provisions.|Section 40-9-12.1 - United Appeal Fund Organizations and Supported Charities.

Section 40-9-12.1United Appeal Fund Organizations and supported charities. (a) United appeal fund organizations and supported charities that otherwise satisfied the definitions provided under Section 40-9-12(c) as of July 1, 2017, but failed to acquire or maintain their exemption certificates as of July 1, 2017, or lost their exemption certificate due to failure to timely file an informational report as required by Section 40-9-60 and rules adopted thereunder, are allowed a grace period through September 30, 2018, within which to obtain the certificate of exemption required under Section 40-9-12(c)(2) d. and to come into compliance with the informational reporting requirements of Section 40-9-60. (b) In order for a united appeal fund to be eligible for the grace period provided in subsection (a), the united appeal fund, as of July 1, 2017, must have met the following requirements in their entirety: (1) Satisfied the definitional requirements imposed by Section 40-9-12(c)(2). (2) Previously held or been eligible to hold a sales and use tax Certificate of Exemption. (3) Provided more than de minimis funding to supported charities. (c) In order for a supported charity to be eligible for the grace period provided in subsection (a), the supported charity, as of July 1, 2017, must have met the following requirements in their entirety: (1) Satisfied the definitional requirement imposed by Section 40-9-12(c)(1). (2) Received more than de minimis funding from a qualified united appeal fund. (d) No refunds shall be issued to such united appeal fund entity or supported charity, as defined in subsection (b) and (c) and those as defined in Section 40-9-12(c), for any purchases or transactions during a time period in which a certificate of exemption was not in effect regardless of whether such united appeal fund or supported charity falls under the provisions of this section. (e) The Department of Revenue may make available to the public a record of statutorily exempt entities that have been issued a certificate of exemption. Such listing shall be limited to the entity name, the date of issuance, and the current status of the certificate as either valid or invalid, including the date such certificate of exemption became invalid. (f) The Department of Revenue may adopt and enforce reasonable rules for the enforcement and administration of this section.  (Act 2018-198, §1.)
AL Code § 40-9-13 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 9 - Exemptions From Taxation and Licenses.|Article 1 - General Provisions.|Section 40-9-13 - Volunteer Fire Departments, Alabama Society of d.a.r., Annual Shrine Circus, Episcopal Foundation of Jefferson County, Alabama Heart Association and Presbyterian Apartments, Inc.

Section 40-9-13Volunteer fire departments, Alabama Society of D.A.R., Annual Shrine Circus, Episcopal Foundation of Jefferson County, Alabama Heart Association and Presbyterian Apartments, Inc. (a) All volunteer fire departments in this state, and all real and personal property of all volunteer fire departments in this state, the Alabama Society of the Daughters of the American Revolution, and all real and personal property of the Alabama Society of the Daughters of the American Revolution, the Annual Shrine Circus as well as all other charitable Shrine amusement and fund raising events, and all real and personal property of the Annual Shrine Circus, the Episcopal Foundation of Jefferson County, and all real and personal property of the Episcopal Foundation of Jefferson County, the Alabama Heart Association and all real and personal property of the Alabama Heart Association, and the Presbyterian Apartments, Incorporated, and all real and personal property of the Presbyterian Apartments, Incorporated, when such real and personal property shall be used as provided in Section 40-9-12, are exempt from the payment of any and all state, county and municipal taxes, licenses, fees and charges of any nature whatsoever, including any privilege or excise tax heretofore or hereafter levied by the State of Alabama or any county or municipality thereof. (b) All volunteer fire departments in this state, the Alabama Society of the Daughters of the American Revolution, the Annual Shrine Circus as well as all other charitable Shrine amusement and fund raising events, the Episcopal Foundation of Jefferson County, the Alabama Heart Association and the Presbyterian Apartments, Incorporated, shall be subject to all the provisions of Section 40-9-12, as are all other organizations named therein. (Acts 1973, No. 1204, p. 2026; Acts 1984, 1st Ex. Sess., No. 84-739, p. 80.)
AL Code § 40-9-14 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 9 - Exemptions From Taxation and Licenses.|Article 1 - General Provisions.|Section 40-9-14 - Property Used for Public Purposes.

Section 40-9-14Property used for public purposes. Lands in the purchase of which any municipality of the state has invested money pursuant to the terms of a lease sale contract or option agreement shall, during the life of such lease sale contract or option agreement, be exempt from ad valorem taxation so long as said lands are being used by such municipalities for park, municipal or other public purpose, or where the same are contracted for and in the possession of such municipalities with the bona fide intention of being so used. (Acts 1927, No. 121, p. 85; Code 1940, T. 51, §13.)
AL Code § 40-9-14.2 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 9 - Exemptions From Taxation and Licenses.|Article 1 - General Provisions.|Section 40-9-14.2 - Airport Authorities.

Section 40-9-14.2Airport authorities. Notwithstanding any other provision of law, beginning January 1, 2020, all airport authorities established pursuant to Chapter 3 of Title 4 or by local law and contracts entered into by airport authorities on or after January 1, 2020, are exempted from paying any state, county, and municipal sales and use tax. (Act 2021-298, §1.)
AL Code § 40-9-15 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 9 - Exemptions From Taxation and Licenses.|Article 1 - General Provisions.|Section 40-9-15 - Alabama State Fair and Exhibit Association.

Section 40-9-15Alabama State Fair and Exhibit Association. The Alabama State Fair and Exhibit Association and all persons, firms, or corporations who may conduct business with said association on its fairgrounds in Jefferson County during the annual fairs of said association are exempt from the payment of all state, county and municipal taxes and licenses. (Code 1907, §2072; Code 1923, §3028; Code 1940, T. 51, §14.)
AL Code § 40-9-16 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 9 - Exemptions From Taxation and Licenses.|Article 1 - General Provisions.|Section 40-9-16 - Property of Corporation or Association Formed for Social or Literary Advancement and Used in Connection With College or University.

Section 40-9-16Property of corporation or association formed for social or literary advancement and used in connection with college or university. The property of corporations or associations formed and organized in good faith for the social or literary advancement of their members and not for pecuniary purposes nor for individual profit and used as an adjunct of or in connection with any college or university and approved by the governing body of said college or university in this state shall be exempt from all state, county and municipal taxation, but if used for any other purpose or not as an adjunct of or in connection with any college or university it shall not be so exempt. (Acts 1945, No. 127, p. 115.)
AL Code § 40-9-17 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 9 - Exemptions From Taxation and Licenses.|Article 1 - General Provisions.|Section 40-9-17 - Property Owned and Used or Held by Colleges for Certain Purposes.

Section 40-9-17Property owned and used or held by colleges for certain purposes. All property owned and used by a college for the purpose of housing students, members of the faculty or other employees of the college is exempt from taxation. All property owned by a college and held for the bona fide purpose of being used for enlargement of a campus or for the development of a new campus is exempt from taxation. (Acts 1950, 5th Ex. Sess., No. 40, p. 85.)
AL Code § 40-9-18 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 9 - Exemptions From Taxation and Licenses.|Article 1 - General Provisions.|Section 40-9-18 - Property of Corporation Organized for Purpose of Aiding Retired Teachers, Etc.

Section 40-9-18Property of corporation organized for purpose of aiding retired teachers, etc. (a) There shall be exempted from any and all state, county and municipal taxes, licenses, fees and charges of any nature whatsoever on all real and personal property of any nonprofit membership corporation: (1) Which is organized under Alabama law as a benevolent society for the purpose of aiding and benefiting retired teachers and supervisory staff personnel of any one or more public school systems in the state, (2) Which is organized for other than pecuniary gain and not for individual profit, and (3) When such real or personal property is used by such corporation for the occupancy of its members and for professional or social meetings and functions sponsored by such corporation or its members. (b) The clause "for other than pecuniary gain and not for individual profit," as used in the preceding subsection, shall not include any fee, admission, service charge or dues assessed, charged or collected by any such corporation from any person or persons for any service rendered by such corporation, or for the use or occupancy of any of the real or personal property of such corporation. (Acts 1959, No. 548, p. 1355.)
AL Code § 40-9-19.1 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 9 - Exemptions From Taxation and Licenses.|Article 1 - General Provisions.|Section 40-9-19.1 - Governing Body of Municipality Authorized to Exempt Homesteads of Certain Residents From Ad Valorem Property Tax Increase Imposed for Public School Purposes.

Section 40-9-19.1Governing body of municipality authorized to exempt homesteads of certain residents from ad valorem property tax increase imposed for public school purposes. (a) The governing body of any municipality may, upon the request of the board of education of such municipality, grant, by resolution, an exemption in whole or in part from the increased portion of any ad valorem property tax which has been increased pursuant to the procedures specified in paragraph (f) of Amendment No. 373 to the Constitution of Alabama of 1901 for public school purposes, on homesteads of residents of such municipality over 65 years of age, or who are retired due to permanent and total disability, regardless of age, or who are blind, as defined in Section 1-1-3, regardless of age or whether such person is retired. Any homestead exemption granted pursuant to this section may be adjusted, rescinded or reinstated at any time upon the request of the board of education of such municipality by resolution of the governing body of such municipality. Any request made by a board of education regarding an exemption pursuant to this section shall be made by a resolution adopted by such board of education. (b) The provisions of this section shall in no way annul or reduce exemptions provided under any other provisions of the Constitution and laws of Alabama. (Acts 1991, No. 91-563, p. 1043, §§1, 2.)
AL Code § 40-9-20 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 9 - Exemptions From Taxation and Licenses.|Article 1 - General Provisions.|Section 40-9-20 - Certain Homes Owned by Veterans or Their Widows.

Section 40-9-20Certain homes owned by veterans or their widows. The home of any veteran which is or was acquired by him pursuant to the provisions of Public Law 702, 80th Congress, as heretofore amended (38 U.S.C.A. 701 and Chapter 12), regardless of its value shall be exempt from all ad valorem taxation so long as the same is owned and occupied as a home by such veteran or his unremarried widow. (Acts 1957, No. 557, p. 776.)