Section 40-14A-41 Applicability to certain entities organized before January 1, 1999. The taxes levied by this chapter shall not apply to any entity that was organized before January 1, 1999, was not subject to the franchise tax levied by former Chapter 14 of this title, and is entitled, pursuant to a contract entered into before […]
Section 40-14A-42 Applicability to certain corporations under contract with Department of Economic and Community Affairs. The taxes levied by this chapter shall not apply to any corporation that is wholly or partially exempt from the franchise tax imposed by former Chapter 14 of this title because it is a party to a contract with the […]
Section 40-14A-43 Applicability to organizations under 26 U.S.C.A. §501(a). The taxes levied by this chapter shall not apply to any organization described in 26 U.S.C. §501(a), any county, municipality, municipal corporation, or the State of Alabama, or any corporation or association owned solely by counties, municipalities, or the State of Alabama, any community chest, fund, […]
