GroundRules
Ala. Code § 40-12-316: Fees for Portion of Year.
Where this section sits in the code
- Title 40 Revenue and Taxation.
- Chapter 12 Licenses.
- Article 6 Stores.
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.
Collected 2026-09-03T14:01:51Z. Source file · JSON