# Ala. Code § 40-9-5: Section 40-9-5 Manufacturers of Calcium Cyanamide, Aluminum or Aluminum Products

> Alabama · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C9_S40-9-5

## Section

- **Citation:** Ala. Code § 40-9-5
- **Heading:** Section 40-9-5 Manufacturers of Calcium Cyanamide, Aluminum or Aluminum Products
- **Jurisdiction:** Alabama
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Alabama Code / Title 40 / Chapter 9 / Section 40-9-5

## Text

All factories and manufacture plants manufacturing calcium cyanamide (lime nitrogen), aluminum or aluminum products shall be exempted from state, county and municipal taxation for 10 years after the beginning of the construction of such plant or factory. The exemption provided herein shall apply solely to the factory or plant and to the personal property used therein or connected therewith in the manufacturing of said articles, but shall not apply to the land upon which such factory or plant is located.

## Nearby sections

- [Ala. Code § 40-9-1 Section 40-9-1 Exemption of Persons and Property from Ad Valorem Taxation](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C9_S40-9-1.md)
- [Ala. Code § 40-9-1.1 Section 40-9-1.1 Stringfellow Memorial Hospital](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C9_S40-9-1.1.md)
- [Ala. Code § 40-9-1.2 Section 40-9-1.2 Alabama Eye Bank](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C9_S40-9-1.2.md)
- [Ala. Code § 40-9-2 Section 40-9-2 Claim of Exemption of Homestead and Household and Kitchen Furniture in Certain Counties](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C9_S40-9-2.md)
- [Ala. Code § 40-9-3 Section 40-9-3 Peanuts and Pecans Stored in Licensed Warehouses](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C9_S40-9-3.md)
- [Ala. Code § 40-9-4 Section 40-9-4 Products or Materials Used in Textile Manufacture](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C9_S40-9-4.md)
- [Ala. Code § 40-9-5 Section 40-9-5 Manufacturers of Calcium Cyanamide, Aluminum or Aluminum Products](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C9_S40-9-5.md)
- [Ala. Code § 40-9-6 Section 40-9-6 Personal Property Stored for Shipment Outside of State](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C9_S40-9-6.md)
- [Ala. Code § 40-9-7 Section 40-9-7 Personal Property Held by Warehouseman for Distribution](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C9_S40-9-7.md)
- [Ala. Code § 40-9-8 Section 40-9-8 Artesian Wells Leased to Municipalities](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C9_S40-9-8.md)
- [Ala. Code § 40-9-9 Section 40-9-9 Y.m.c.a](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C9_S40-9-9.md)
- [Ala. Code § 40-9-10 Section 40-9-10 Y.w.c.a](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C9_S40-9-10.md)
- [Ala. Code § 40-9-11 Section 40-9-11 Y.w.c.o](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C9_S40-9-11.md)
- [Ala. Code § 40-9-12 Section 40-9-12 The March of Dimes, Inc., Y.m.h.a., Seamen’s Home of Mobile, Catholic Maritime Club of Mobile, Inc., Salvation Army, Inc., United Way Organizations, Etc](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C9_S40-9-12.md)

---

Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C9_S40-9-5. Check the current official text before relying on it. Not legal advice.