Alabama § 31-2-81 - Exemption of Certain Post Exchanges and Canteens from Tobacco and Gasoline Taxes and State and Local Licenses.
Full text of Alabama Code of Alabama § 31-2-81 — Exemption of Certain Post Exchanges and Canteens from Tobacco and Gasoline Taxes and State and Local Licenses., with citation guidance and answers to common questions.
§ 31-2-81. Exemption of Certain Post Exchanges and Canteens from Tobacco and Gasoline Taxes and State and Local Licenses.
All post exchanges or canteens owned, operated, and run exclusively by National Guard units shall be exempt from the payment of all state, county, city, or town licenses, operating permits, and taxes, and shall be exempt from payment of tobacco and gasoline operating permits and taxes to the state, counties, cities, or towns when operated in accordance with such rules and regulations as the Adjutant General may provide and the Governor may approve, and when the profits of the canteens or exchanges go to the National Guard or Naval Militia units and not to the operators of the enterprises. All active and retired members of the United States Armed Forces shall be eligible to make purchases at National Guard post exchanges and canteens to the same extent as active and retired members of the Alabama National Guard.
Source: official Alabama text · Last verified 2026-08-27
Frequently Asked Questions About Alabama § 31-2-81
What does Code of Alabama § 31-2-81 cover?
Section 31-2-81 ("Exemption of Certain Post Exchanges and Canteens from Tobacco and Gasoline Taxes and State and Local Licenses.") is part of the Code of Alabama, the codified statutory law of Alabama. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Alabama § 31-2-81?
A common citation format is "Code of Alabama § 31-2-81" (Alabama). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Alabama law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Alabama official source linked on this page or consult a licensed Alabama attorney.
How does Alabama § 31-2-81 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Alabama can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Alabama.