Alabama § 41-23-32 - Federal Tax Exemptions and Enterprise Zone Legislation.
Full text of Alabama Code of Alabama § 41-23-32 — Federal Tax Exemptions and Enterprise Zone Legislation., with citation guidance and answers to common questions.
§ 41-23-32. Federal Tax Exemptions and Enterprise Zone Legislation.
REPEALED BY ACT 2023-546, EFFECTIVE DECEMBER 1, 2028 UNLESS EXTENDED BY AN ACT OF THE LEGISLATURE.
The provisions of this article shall be complementary to and consistent with federal tax exemptions and be superseded when necessary by the passage of federal enterprise zone legislation.
Source: official Alabama text · Last verified 2026-08-27
Frequently Asked Questions About Alabama § 41-23-32
What does Code of Alabama § 41-23-32 cover?
Section 41-23-32 ("Federal Tax Exemptions and Enterprise Zone Legislation.") 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 § 41-23-32?
A common citation format is "Code of Alabama § 41-23-32" (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 § 41-23-32 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.