Code of Alabama - Title 40: Revenue and Taxation - Chapter 9A - Reporting of Tax Exempt Property by Lessee

• Section 40-9A-1 Definitions
  For purposes of this chapter, the following words and phrases mean: (a) PRIVATE USER. Any individual, partnership, or corporation organized for profit that is or...
• Section 40-9A-2 Private user leasing private use property from government required to file report; inability to file information; information needed in report
  (a) Any private user of private use property leased by the private user from a municipality, county, or public authority of the State of Alabama...
• Section 40-9A-3 Tax assessors to forward information to Department of Revenue
  Every tax assessor shall, not later than March 1, 1993, forward to the Department of Revenue the following information: (a) A complete listing of all...
• Section 40-9A-4 Department of Revenue to compile information and submit to Legislature report
  The Department of Revenue shall, not later than May 1, 1993, compile the information submitted pursuant to Section 40-9A-3 and provide to the Legislature the...
• Section 40-9A-5 Tax assessor may require government entities to provide information for use in ascertaining accuracy of information
  A county tax assessor may require any public authority, county, or municipality of the State of Alabama that owns property which must be reported to...
• Section 40-9A-6 Failure to file; filing of false or incomplete information; enforcement of reporting requirements
  (a) If any lessee which is required to file the information required by Section 40-9A-2 fails to file either such information or a notification of...

Last modified: May 3, 2021