Alabama § 40-23-230 - Definitions; Adjustment of Dollar Value of Certain Covered Items Based on Changes in the Consumer Price Index.
Full text of Alabama Code of Alabama § 40-23-230 — Definitions; Adjustment of Dollar Value of Certain Covered Items Based on Changes in the Consumer Price Index., with citation guidance and answers to common questions.
§ 40-23-230. Definitions; Adjustment of Dollar Value of Certain Covered Items Based on Changes in the Consumer Price Index.
(a) As used in this article, the term “covered items” includes the following selling for sixty dollars ($60) or less per item:
(1) Any package of AAA-cell, AA-cell, C-cell, D-cell, 6-volt, or 9-volt batteries, excluding coin batteries and automobile and boat batteries.
(2) Any cellular phone battery or cellular phone charger.
(3) Any portable self-powered or battery-powered radio, two-way radio, weatherband radio, or NOAA weather radio.
(4) Any portable self-powered light source, including battery-powered flashlights, lanterns, or emergency glow sticks.
(5) Any tarpaulin, plastic sheeting, plastic drop cloths, or other flexible, waterproof sheeting.
(6) Any ground anchor system, such as bungee cords or rope, or tie-down kit.
(7) Any duct tape.
(8) Any plywood, window film, or other materials specifically designed to protect window openings.
(9) Any non-electric food storage cooler or water storage container.
(10) Any non-electric can opener.
(11) Any artificial ice, blue ice, ice packs, or reusable ice.
(12) Any self-contained first aid kit.
(13) Any fire extinguisher, smoke detector, or carbon monoxide detector.
(14) Any gas or diesel fuel tank or container.
(b) The term “covered items” also includes any portable generator and power cords used to provide light or communications or preserve food in the event of a power outage selling for one thousand dollars ($1,000) or less per item.
(c)(1) For calendar year 2026, the Department of Revenue, by rule, shall adjust the dollar amounts provided in subsection (a) and (b) by the percentage change in the Consumer Price Index for all urban consumers as published by the U.S. Department of Labor, Bureau of Labor Statistics, from December 2006 to December 2024, rounded to the nearest whole dollar.
(2) The department shall repeat the adjustment provided in subdivision (1) every five calendar years using the Consumer Price Index for all urban consumers as published by the U.S. Department of Labor, Bureau of Labor Statistics, for the previous five years forward.
Source: official Alabama text · Last verified 2026-08-27
Frequently Asked Questions About Alabama § 40-23-230
What does Code of Alabama § 40-23-230 cover?
Section 40-23-230 ("Definitions; Adjustment of Dollar Value of Certain Covered Items Based on Changes in the Consumer Price Index.") 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 § 40-23-230?
A common citation format is "Code of Alabama § 40-23-230" (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 § 40-23-230 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.