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U.S. State Codes
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Alabama
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Title 41 - State Government.
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Chapter 6 - Department of A...
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Article 3 - Memorial Fund.
Article 3 - Memorial Fund.
Section 41-6-50 - Establishment; certain gifts or donations of money to be deposited in State Treasury in said fund.
Section 41-6-51 - Disposition and expenditure of fund.
Section 41-6-52 - Identification of item or purpose for which gift expended where gift designated in memory of specified person.
Section 41-6-53 - Gifts deemed gifts to state; deduction of amount of gift for income tax purposes.