Alabama Statutes
§ 40-12-81 — Commission Merchants or Merchandise Brokers
Alabama § 40-12-81
JurisdictionAlabama
Title 40Revenue and Taxation
Ch. 12Licenses
Art. 2Business, Vocation, or Occupation
This text of Alabama § 40-12-81 (Commission Merchants or Merchandise Brokers) 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 § 40-12-81 (2026).
Text
Each commission merchant or merchandise broker shall pay one state license tax of $25 and one county license tax of $12.50. Such payment shall be made in the county in which such commission merchant or merchandise broker maintains his principal place of business. Such license shall authorize such commission merchant or merchandise broker to do business in any county of the state without the payment of any further state or county license tax. The payment of the license tax in one county of the state as evidenced by the license certificate of the probate judge shall be sufficient.
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Legislative History
(Acts 1935, No. 194, p. 256; Code 1940, T. 51, §493; Acts 1943, No. 418, p. 384.)
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 § 40-12-81, Counsel Stack Legal Research, https://law.counselstack.com/statute/al/40-12-81.