To be eligible for the monthly exemption, a person must:
- (a) Be 62 years of age or older or totally and permanently disabled;
- (b) Must be the head of a household and not share his or her residence with more than one other adult who is less than 62 years of age;
- (c) Must receive electricity at his or her residence from a utility which is subject to the 2.2% license tax;
- (d) Must have a yearly net income of $12,000 or less for himself and all current members of the household; and
- (e) Apply for the exemption at the Department of Human Resources in his county of residence in accordance with rules and regulations promulgated by the Department of Human Resources.
Statutory Authority: Code of Ala. 1975, § 40-21-53.
History: Effective June 28, 1983.