{"data":{"id":"us-al/ala.-code-40-12-165","jurisdiction":"us-al","citation":"Ala. Code § 40-12-165","heading":"Syrup and Sugar Factories.","body":"Each person operating or conducting a factory, plant or refinery where syrup or sugar is made, manufactured or refined shall pay a license tax based on the capital invested in plant, equipment, finished materials and raw materials, as follows: Where the capital so invested is over $100,000, $100; where the capital so invested is over $75,000 and not exceeding $100,000, $75; where the capital so invested is over $50,000 and not exceeding $75,000, $50; where the capital so invested is over $25,000 and not exceeding $50,000, $40; where the capital so invested is over $10,000 and not exceeding $25,000, $25; where the capital so invested is over $5,000 and not exceeding $10,000, $15; where the capital so invested is over $2,000 and not exceeding $5,000, $10; and where the capital so invested is over $1,000 and not exceeding $2,000, $5.","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=40-12-165","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:51Z","sha256":"0b828012b6c316ac4182b390b216777f4cad545edda76d420d510fc040442010","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-40-12-164","next":"us-al/ala.-code-40-12-166"},"notice":"GroundRules: Original legal text. Not legal advice."}