Alabama Statutes

§ 40-12-316 — Fees for Portion of Year

Alabama·Title 40 Revenue and Taxation·Ch. 12 Licenses·Art. 6 Stores
Any person beginning a new business on or after April 1 shall be entitled to, and be charged for one half of the full rate in Section 40-12-315 for the then current year.

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Legislative History

(Acts 1935, No. 194, p. 256; Code 1940, T. 51, §625; Acts 1945, No. 430, p. 675.)

Nearby Sections

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