Alabama § 40-9B-10 - Applicability to Certain Trades or Businesses Engaged in Postharvest Processing of Peanuts.
Full text of Alabama Code of Alabama § 40-9B-10 — Applicability to Certain Trades or Businesses Engaged in Postharvest Processing of Peanuts., with citation guidance and answers to common questions.
§ 40-9B-10. Applicability to Certain Trades or Businesses Engaged in Postharvest Processing of Peanuts.
Beginning April 1, 2003, a trade or business in counties with populations under 30,000 engaged in the postharvest processing of peanuts described in the 1987 Standard Industrial Classification Manual, or its successor, shall constitute an industrial or research enterprise for only purposes of this chapter related to state and local taxes that do not fund public education and such trade or business, and the property thereof, shall be eligible for the abatement of taxes in accordance with this chapter but in no event shall such trade or business, and the property thereof, be eligible for the abatement of any state or local taxes that support public education.
Source: official Alabama text · Last verified 2026-08-27
Frequently Asked Questions About Alabama § 40-9B-10
What does Code of Alabama § 40-9B-10 cover?
Section 40-9B-10 ("Applicability to Certain Trades or Businesses Engaged in Postharvest Processing of Peanuts.") 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 § 40-9B-10?
A common citation format is "Code of Alabama § 40-9B-10" (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 § 40-9B-10 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.