{"data":{"id":"us-al/ala.-code-40-12-100","jurisdiction":"us-al","citation":"Ala. Code § 40-12-100","heading":"Fertilizer Factories.","body":"Each person owning or operating any fertilizer factory shall pay a license tax as follows: In which the capital invested does not exceed $25,000, $50; in which the capital invested exceeds $25,000 and does not exceed $50,000, $100; in which the capital invested exceeds $50,000 and does not exceed $100,000, $200; in which the capital invested exceeds $100,000, $250 for each factory. Each fertilizer mixing plant shall pay a license tax of $15.","path":["Title 40 Revenue and Taxation.","Chapter 12 Licenses.","Article 2 Business, Vocation, or Occupation."],"source_url":"https://alison.legislature.state.al.us/code-of-alabama?section=40-12-100","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:51Z","sha256":"a3fbc145da0c0ffda11f2d4fc637f9b8c05c6770578d114308c1d7010619d34f","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-40-12-99","next":"us-al/ala.-code-40-12-101"},"notice":"GroundRules: Original legal text. Not legal advice."}