Article 1 - GENERAL PROVISIONS
- Section 40-9-1 - Persons and property generally
- Section 40-9-1.1 - Stringfellow Memorial Hospital
- Section 40-9-1.2 - Alabama Eye Bank
- Section 40-9-2 - Claim of exemption of homestead and household and kitchen furniture in certain counties
- Section 40-9-3 - Peanuts and pecans stored in licensed warehouses
- Section 40-9-4 - Products or materials used in textile manufacture
- Section 40-9-5 - Manufacturers of calcium cyanamide, aluminum or aluminum products
- Section 40-9-6 - Personal property stored for shipment outside of state
- Section 40-9-7 - Personal property held by warehouseman for distribution
- Section 40-9-8 - Artesian wells leased to municipalities
- Section 40-9-9 - Y.M.C.A
- Section 40-9-10 - Y.W.C.A
- Section 40-9-11 - Y.W.C.O
- Section 40-9-12 - The National Foundation's Alabama Field Offices, Y.M.H.A., Seamen's Home of Mobile, Catholic Maritime Club of Mobile, Inc., Salvation Army, Inc., United Way organizations, etc
- Section 40-9-12.1 - United Appeal Fund Organizations and supported charities
- Section 40-9-13 - Volunteer fire departments, Alabama Society of D.A.R., Annual Shrine Circus, Episcopal Foundation of Jefferson County, Alabama Heart Association and Presbyterian Apartments, Inc
- Section 40-9-14 - Property used for public purposes
- Section 40-9-14.1 - Certificates of exemption to governmental entities, contractors, etc., for certain tax exempt projects
- Section 40-9-14.2 - Airport authorities
- Section 40-9-14.3 - Certificates of exemption from taxes for contractors and subcontractors
- Section 40-9-15 - Alabama State Fair and Exhibit Association
- Section 40-9-16 - Property of corporation or association formed for social or literary advancement and used in connection with college or university
- Section 40-9-17 - Property owned and used or held by colleges for certain purposes
- Section 40-9-18 - Property of corporation organized for purpose of aiding retired teachers, etc
- Section 40-9-19 - Homesteads
- Section 40-9-19.1 - Governing body of municipality authorized to exempt homesteads of certain residents from ad valorem property tax increase imposed for public school purposes
- Section 40-9-20 - Certain homes owned by veterans or their widows
- Section 40-9-21 - Principal residences and 160 acres adjacent thereto of permanently and totally disabled persons or persons 65 years of age or older having net annual federally taxable income of $12,000 or less
- Section 40-9-21.1 - Verification of eligibility by mail for certain persons
- Section 40-9-21.2 - Falsely claiming homestead exemption
- Section 40-9-22 - Nuclear fuel assemblies
- Section 40-9-23 - Corporations organized to establish regional mental health programs and facilities
- Section 40-9-24 - Property Tax Relief Fund
- Section 40-9-25 - George Lindsey Celebrity Benefit, Inc., Alabama Special Olympics, Inc., etc
- Section 40-9-25.1 - Magic Moments
- Section 40-9-25.2 - Habitat for Humanity Organizations and West Alabama Youth Services, Inc. (WAYS)
- Section 40-9-25.3 - Rainbow Omega, Inc
- Section 40-9-25.4 - Farley L. Berman Foundation, Inc
- Section 40-9-25.5 - American Bowling Congress
- Section 40-9-25.6 - Christian Children Homes, Inc
- Section 40-9-25.7 - Franklin Memorial Clinic, Inc
- Section 40-9-25.8 - Birmingham Civil Rights Institute
- Section 40-9-25.9 - Bridge, Inc
- Section 40-9-25.10 - Anniston Fellowship House, Wings of Life, Jacksonville Christian Outreach Center, Wiregrass Children's Home, DoDa Parade, Lee County Humane Society, and Huntsville Emergency Medical Services
- Section 40-9-25.11 - Little Sisters of the Poor
- Section 40-9-25.12 - Service Guild of Birmingham, Inc., Early Intervention Program
- Section 40-9-25.13 - Big Oak Ranch, Inc
- Section 40-9-25.14 - Barber Vintage Motorsports Museum
- Section 40-9-25.15 - Covington Baptist Association, Inc. - Christian Service Centers
- Section 40-9-25.16 - Food banks
- Section 40-9-25.17 - Eagles' Wings, Inc
- Section 40-9-25.18 - Alabama Marine Corps League
- Section 40-9-25.19 - Lurleen B. Wallace Community College Foundation and Calhoun Community College Foundation
- Section 40-9-25.20 - Community Action Association of Alabama
- Section 40-9-25.21 - LifeSouth Community Blood Centers
- Section 40-9-25.22 - [Newly enacted section not yet numbered] Southern Research Institute
- Section 40-9-25.23 - Most Worshipful Prince Hall Grand Lodge Free and Accepted Masons of Alabama and the Most Worshipful Grand Lodge F. and A.M. of Alabama
- Section 40-9-26 - Presbyterian Apartments of Birmingham, Inc., Presbyterian Homes of Decatur, Inc., Shoals Presbyterian Apartments, Inc., East Presbyterian Apartments, East Alabama Services for the Elderly, Inc
- Section 40-9-26.1 - Birmingham Regional Paratransit Consortium, Inc
- Section 40-9-26.2 - TWG 2021 Birmingham Foundation
- Section 40-9-26.3 - Victims of crime and Leniency, Incorporated
- Section 40-9-27 - Prescriptions for vitamins and supplements exempt from sales taxes
- Section 40-9-27.1 - Insulin, insulin syringes, and related items exempt
- Section 40-9-28 - Selma-Dallas County Historic Preservation Society and Valegrande Community Center
- Section 40-9-29 - Community Health Systems, Inc. and Walker Regional Medical Center
- Section 40-9-30 - Durable medical equipment; exemptions from certain taxes
- Section 40-9-31 - Sales by certain schools or school sponsored organizations exempted from sales and use taxes
- Section 40-9-31.1 - Alabama School of Fine Arts Foundation, Inc.; Alabama High School of Mathematics and Science Foundation; Alabama School of Cyber Technology and Engineering Foundation
- Section 40-9-32 - Exemption of shares in corporations from ad valorem tax
- Section 40-9-33 - [Repealed]
- Section 40-9-34 - Hudson-Alpha Institute for Biotechnology
- Section 40-9-35 - Alabama Association of Rescue Squads
- Section 40-9-36 - Volunteer fire departments and fire protection districts
- Section 40-9-37 - Military death benefits
- Section 40-9-38 - Alabama Association of Volunteer Fire Departments, Alabama Association of Rescue Squads, county volunteer fire and rescue associations, certain volunteer rescue squads, and certain local fire districts
- Section 40-9-39 - Food pantries in Talladega County which distribute food for charitable purposes
- Section 40-9-39.1 - [Repealed]
- Section 40-9-39.2 - Birmingham Regional Paratransit Consortium, Inc. - Exemption from state gasoline, motor fuel excise taxes, and inspection fees
- Section 40-9-39.3 - Exemption of the Birmingham Holocaust Education Center
- Section 40-9-39.4 - Specified community foundation entities