{"data":{"id":"us-al/ala.-code-40-12-169","jurisdiction":"us-al","citation":"Ala. Code § 40-12-169","heading":"Tractors, Road Machinery and Trailers.","body":"Each person, other than a licensee under Section 40-12-51, for engaging in the business of dealing in tractors, road machinery or trailers, shall pay the following license tax: In cities and towns of 50,000 inhabitants or over, state license of $50, county license of $40; in cities and towns of 25,000 and less than 50,000 inhabitants, state license of $35, county license of $35; in cities and towns of 5,000 and less than 25,000 inhabitants, state license of $20, county license of $20; and in all other places of less than 5,000 inhabitants, whether incorporated or not, state license of $10, county license of $10.","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=40-12-169","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:51Z","sha256":"3139c602ac4436c72550a9c332622135aaccaf09a3551bf4435100608690692c","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-40-12-168","next":"us-al/ala.-code-40-12-170"},"notice":"GroundRules: Original legal text. Not legal advice."}