§ 40-12-136 — Osteopaths and Chiropractors

Alabama § 40-12-136

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

Text

Each osteopath or chiropractor practicing his profession shall pay an annual license tax of $20 to the state, but no license shall be paid to the county. If such business is conducted as a firm or corporation in which more than one person is engaged, each osteopath or chiropractor so engaged shall pay a license tax of $20. No osteopath or chiropractor shall be required to pay a license until after he has practiced his profession for two years.
Of the license fee prescribed herein for chiropractors, but not for osteopaths, one fourth of the amount collected shall be paid into the State General Fund and three fourths of the amount collected shall be paid into the State Treasury to the credit of the State Board of Chiropractic Examiners. That portion paid into the credit of the State Board of Chiropractic Examiners shall be used by the board for the purposes stipulated in Section 34-24-143.

Legislative History

(Acts 1935, No. 194, p. 256; Code 1940, T. 51, §565; Acts 1965, 3rd Ex. Sess., No. 39, p. 255.)