Ala. Code
Code of Alabama

Ala. Code § 11-54B-20 (2026)

Tax Exemption.

✓ official Alabama Legislature (ALISON) text, current July 2026
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A nonprofit corporation designated as a district management corporation under this article shall be exempt from the state corporate income tax, corporate franchise tax, and permit fee and from state, county, and municipal sales, use, license, gross receipts, and ad valorem taxes.

(Acts 1994, No. 94-677, §20.)

Notes of Decisions
Cited in 1 case, 2002–2002 · leading case: Patterson v. Emerald Mountain Exp. Bridge, 856 So. 2d 826 (Ala. Civ. App. 2002).
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Patterson v. Emerald Mountain Exp. Bridge, 856 So. 2d 826 (Ala. Civ. App. 2002). “Code 1975; § 11-54B-20, Ala.Code 1975; § 16-25-22, Ala.”
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