Code of Alabama — Title 40 (Revenue and Taxation)
Ala. Code § 40-9-23 — Corporations Organized to Establish Regional Mental Health Programs and Facilities
All corporations organized for the purpose of establishing regional mental health programs and facilities which are certified or licensed by the State Board of Health under the provisions of Sections 22-50-1 through 22-50-24 shall be exempt from all taxation.
Source: official text