Alabama § 45-1-243.11
Full text of Alabama Code of Alabama § 45-1-243.11, with citation guidance and answers to common questions.
§ 45-1-243.11.
(a) In addition to all other taxes, beginning September 1, 2026, there is levied a three percent privilege tax, to be called a rental tax, on each person leasing or renting tangible personal property in Autauga County.
(b) The tax levied pursuant to this section shall parallel the tax imposed by Article 4 of Chapter 12 of Title 40. This tax shall apply to the same persons and transactions to which that tax applies.
(c) The county commission shall provide for the collection and administration of this tax by resolution.
(d) The proceeds of this tax shall be deposited in the county general fund.
Frequently Asked Questions About Alabama § 45-1-243.11
What does Code of Alabama § 45-1-243.11 cover?
Section 45-1-243.11 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 § 45-1-243.11?
A common citation format is "Code of Alabama § 45-1-243.11" (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 § 45-1-243.11 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.