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2013 Code of Alabama
Title 40 - REVENUE AND TAXATION.
Chapter 12 - LICENSES.
Section 40-12-179 - Warehouses and yards.


AL Code § 40-12-179 (2013) What's This?
Section 40-12-179Warehouses and yards.

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.

(Acts 1935, No. 194, p. 256; Code 1940, T. 51, §616.)

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