Code of Alabama — Title 40 (Revenue and Taxation)
Ala. Code § 40-11-6
Valuation and Assessment of Certain Aircraft
Official textalison.legislature.state.al.us
# (a)
Effective October 1, 2022, all airplanes, airships, and other aircrafts listed in Section 40-11-1 shall be valued and assessed by the Department of Revenue.
# (b)
The Department of Revenue may adopt rules for the implementation and administration of this section.
Source: view the official text
In this chapter (6 sections)
- 40-11-1 · Enumeration of Subjects of Taxation
- 40-11-2 · Property and Activities of United States and Its Agencies
- 40-11-3 · Taxation of Federal Property Where Immunity Waived, Etc
- 40-11-4 · When Taxes Become Due and Payable
- 40-11-5 · Taxes on Dog Race Tracks; Not Retroactive; Validity of Prior…
- 40-11-6 · Valuation and Assessment of Certain Aircraft