Alabama § 40-9-39.3 - Birmingham Holocaust Education Center.
Full text of Alabama Code of Alabama § 40-9-39.3 — Birmingham Holocaust Education Center., with citation guidance and answers to common questions.
§ 40-9-39.3. Birmingham Holocaust Education Center.
(a) The Birmingham Holocaust Education Center is exempt from paying any state, county, and municipal sales and use taxes associated with any and all capital expenditures.
(b) The exemption provided pursuant to subsection (a) shall be available until December 31, 2023.
(c) The Birmingham Holocaust Education Center shall report annually to the Department of Revenue on the sales for which the exemption is granted. The Department of Revenue shall prescribe the format of such annual report.
Source: official Alabama text · Last verified 2026-08-27
Frequently Asked Questions About Alabama § 40-9-39.3
What does Code of Alabama § 40-9-39.3 cover?
Section 40-9-39.3 ("Birmingham Holocaust Education Center.") 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 § 40-9-39.3?
A common citation format is "Code of Alabama § 40-9-39.3" (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 § 40-9-39.3 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.