Code of Alabama - Title 40: Revenue and Taxation - Section 40-11-2 - Property and activities of United States and its agencies
Section 40-11-2 - Property and activities of United States and its agencies.
Property and activities of the United States and its agencies shall be taxable as other property and activities, except where the State of Alabama is without constitutional authority to impose such taxes.
(Acts 1939, No. 65, p. 95; Code 1940, T. 51, §22.)