GroundRules
Ala. Code § 40-12-131: Monuments and Tombstones.
Where this section sits in the code
- Title 40 Revenue and Taxation.
- Chapter 12 Licenses.
- Article 2 Business, Vocation, or Occupation.
Each person who sells or erects monuments or tombstones in the state shall pay an annual license tax of $5 for each county in which he sells or erects such monument or tombstone; provided, that this shall not apply to benevolent and fraternal societies that place monuments at the graves of their members.
Collected 2026-09-03T14:01:51Z. Source file · JSON