Alabama Statutes
§ 40-12-100 — Fertilizer Factories
Alabama § 40-12-100
JurisdictionAlabama
Title 40Revenue and Taxation
Ch. 12Licenses
Art. 2Business, Vocation, or Occupation
This text of Alabama § 40-12-100 (Fertilizer Factories) is published on Counsel Stack Legal Research, covering Alabama primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Ala. Code § 40-12-100 (2026).
Text
Each person owning or operating any fertilizer factory shall pay a license tax as follows: In which the capital invested does not exceed $25,000, $50; in which the capital invested exceeds $25,000 and does not exceed $50,000, $100; in which the capital invested exceeds $50,000 and does not exceed $100,000, $200; in which the capital invested exceeds $100,000, $250 for each factory. Each fertilizer mixing plant shall pay a license tax of $15.
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Legislative History
(Acts 1935, No. 194, p. 256; Code 1940, T. 51, §524.)
Nearby Sections
15
§ 40-1-1
Definitions§ 40-1-14
Payment of Court Costs§ 40-1-2
Lien for Taxes - Generally§ 40-1-23
Liability of Officers for ConversionCite This Page — Counsel Stack
Bluebook (online)
Alabama § 40-12-100, Counsel Stack Legal Research, https://law.counselstack.com/statute/al/40-12-100.