Code of Alabama — Title 40 (Revenue and Taxation)
Ala. Code § 40-26B-74 — Private Hospital Assessment
(a) Privately operated hospitals shall pay the assessment imposed under this article.
(b) If any exemption from the assessment is adjudged to be unconstitutional or otherwise invalid, this article shall be automatically repealed by the finding of unconstitutionality or invalidity.
Source: official text