GroundRules
Ala. Code § 40-12-179: Warehouses and Yards.
Where this section sits in the code
- Title 40 Revenue and Taxation.
- Chapter 12 Licenses.
- Article 2 Business, Vocation, or Occupation.
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.
Collected 2026-09-03T14:01:51Z. Source file · JSON