Alabama Statutes
§ 40-12-149 — Real Estate Brokers and Agents - Realty Situated Within State
Alabama § 40-12-149
JurisdictionAlabama
Title 40Revenue and Taxation
Ch. 12Licenses
Art. 2Business, Vocation, or Occupation
This text of Alabama § 40-12-149 (Real Estate Brokers and Agents - Realty Situated Within State) 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 § 40-12-149 (2026).
Text
Each person engaged in buying, selling or renting real estate on commission, when such real estate is situated in this state, shall pay to the state the following license tax: In cities and towns of 10,000 inhabitants and over, $15; in cities and towns of less than 10,000 and more than 5,000 inhabitants, $10; and in all other places, $5.
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Legislative History
(Acts 1935, No. 194, p. 256; Code 1940, T. 51, §580.)
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 § 40-12-149, Counsel Stack Legal Research, https://law.counselstack.com/statute/al/40-12-149.