There is a newer version of the Code of Alabama
2013 Code of Alabama
Title 40 - REVENUE AND TAXATION.
Chapter 12 - LICENSES.
Section 40-12-53 - Automobile accessory dealers.
AL Code § 40-12-53 (2013) What's This?
Section 40-12-53Automobile accessory dealers. Each person selling motor vehicle accessories, including automobile radios, air-conditioning units, motor vehicle parts, motor vehicle batteries and tires, shall pay the following annual license tax in cities of:
| Over 100,000 population | $40.00 |
| 25,000 to 100,000 population | 30.00 |
| 5,000 to 25,000 population | 20.00 |
| 2,000 to 5,000 population | 10.00 |
| All other places, whether incorporated or not | 5.00 |
Regularly licensed filling stations or garages are not required to pay the above accessories license tax if their stock of accessories at any time does not exceed the wholesale value of $75.
(Acts 1935, No. 194, p. 256; Acts 1939, No. 596, p. 966; Code 1940, T. 51, §465; Acts 1959, No. 476, p. 1195.)Disclaimer: These codes may not be the most recent version. Alabama may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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