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U.S. State Codes
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Alabama
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Title 40 - Revenue and Taxa...
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Chapter 9A - Reporting of Tax Exempt Property b...
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.