2013 Code of Alabama
Title 40 - REVENUE AND TAXATION.
Chapter 12 - LICENSES.
Section 40-12-316 - Fees for portion of year.


AL Code § 40-12-316 (2013) What's This?
Section 40-12-316Fees for portion of year.

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.

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

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