Alabama Statutes
§ 40-12-131 — Monuments and Tombstones
Alabama § 40-12-131
JurisdictionAlabama
Title 40Revenue and Taxation
Ch. 12Licenses
Art. 2Business, Vocation, or Occupation
This text of Alabama § 40-12-131 (Monuments and Tombstones) 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 § 40-12-131 (2026).
Text
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
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 § 40-12-131, Counsel Stack Legal Research, https://law.counselstack.com/statute/al/40-12-131.