There is a newer version
of
this Section
2022 Code of Alabama
Title 40 - Revenue and Taxation.
Chapter 21 - Public Utilities.
Article 2 - License Taxes.
Section 40-21-60 - Express Companies - Generally.
Universal Citation: AL Code § 40-21-60 (2022)
Section 40-21-60
Express companies - Generally.
In addition to all other taxes of every kind imposed by this title, there is hereby levied a license or privilege tax upon each person engaged in the business of operating an express company in the State of Alabama for the privilege of engaging in such business; said license or privilege tax shall be due and payable to the Department of Revenue by check made payable to the Treasurer annually in advance, on or before October 1 of each year, and shall be in a sum equal to two and one-half percent of the gross receipts of such express company from all the intrastate business within the State of Alabama during the preceding calendar year.
(Acts 1935, No. 194, p. 256; Code 1940, T. 51, §184.)
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.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
