Alabama Statutes

§ 40-12-131 — Monuments and Tombstones

Alabama·Title 40 Revenue and Taxation·Ch. 12 Licenses·Art. 2 Business, Vocation, or Occupation

Each person who sells or erects monuments or tombstones in the state shall pay an annual license tax of $5 for each county in which he sells or erects such monument or tombstone; provided, that this shall not apply to benevolent and fraternal societies that place monuments at the graves of their members.

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Legislative History

(Acts 1935, No. 194, p. 256; Code 1940, T. 51, §559.)

Nearby Sections

15

§ 40-1-1

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Duty of Salaried Officers as to Disposition of Fees Collected

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Defense of Actions Involving Revenue Laws

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Payment of Court Costs

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Execution Sufficient Warrant for Levy

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Copies of Books, Records, Papers, Etc., Admitted in Evidence

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Judgment on Verdict in Favor of State Against Officers

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Falsely Returning List of Taxpayer as Sworn To

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Bank Officer Failing to Make, Swear To, and Deliver Required Statements

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Lien for Taxes - Generally

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Taxing Authorities Acting as Attorney for Taxpayer

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Access to Books and Records of Revenue Officers

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Penalty for Officers Who Neglect Duty

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Liability of Officers for Conversion

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Duty of Sheriff in Selling Property Under Execution, Etc

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