Alabama § 40-22-5.1 - Exemption of Certain Conveyances by Religious Organizations from Tax.
Full text of Alabama Code of Alabama § 40-22-5.1 — Exemption of Certain Conveyances by Religious Organizations from Tax., with citation guidance and answers to common questions.
§ 40-22-5.1. Exemption of Certain Conveyances by Religious Organizations from Tax.
No tax under Section 40-22-1 shall be levied upon the recordation of any deed, bill of sale, or any similar instrument or conveyances of like character which conveys title to or any interest in any real or personal property within this state and which is executed and delivered for the purpose of carrying out the division of any church, congregation, parish, religious congregation, religious assembly, diocese, or other religious organization into two or more similar organizations or for the purpose of carrying out a merger or consolidation of any two or more such religious organizations into a single organization. This exemption shall apply to such recording regardless of the date on which the division, merger, or consolidation occurred.
Source: official Alabama text · Last verified 2026-08-27
Frequently Asked Questions About Alabama § 40-22-5.1
What does Code of Alabama § 40-22-5.1 cover?
Section 40-22-5.1 ("Exemption of Certain Conveyances by Religious Organizations from Tax.") 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 § 40-22-5.1?
A common citation format is "Code of Alabama § 40-22-5.1" (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 § 40-22-5.1 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.