Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 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.

Last amended: Acts 1939, No. 65, p. 95; Code 1940, T. 51, §22.

Source: official text