Alabama Statutes
§ 40-12-179 — Warehouses and Yards
Alabama § 40-12-179
JurisdictionAlabama
Title 40Revenue and Taxation
Ch. 12Licenses
Art. 2Business, Vocation, or Occupation
This text of Alabama § 40-12-179 (Warehouses and Yards) 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 § 40-12-179 (2026).
Text
Each person operating a warehouse or yard for the storage of goods, wares, or merchandise for hire shall pay an annual license tax to the state of $25; where such warehouseman also acts as a distributing agent and forwards and distributes the goods stored in such warehouse and charges for such service, he shall pay an additional license tax of $100.
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Legislative History
(Acts 1935, No. 194, p. 256; Code 1940, T. 51, §616.)
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 § 40-12-179, Counsel Stack Legal Research, https://law.counselstack.com/statute/al/40-12-179.