{"data":{"id":"us-al/ala.-code-40-12-90","jurisdiction":"us-al","citation":"Ala. Code § 40-12-90","heading":"Creosoting, Etc.","body":"Each person operating a creosoting or other preservative treatment plant, where crossties, crossarms, poles, posts, or other lumber or timbers are creosoted or treated shall pay a license tax based on the capital invested in such plant for equipment, raw materials, finished materials, supplies, realty, and all personalty, as follows: Where the capital invested is less than $5,000, $20 for the state and $10 for the county; where the capital invested is $5,000 and less than $25,000, $50 for the state and $25 for the county; where the capital invested is $25,000 and less than $50,000, $75 for the state and $37.50 for the county; where the capital invested is $50,000 or over, $100 for the state and $50 for the county.","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=40-12-90","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:51Z","sha256":"84463961760f3e829b8f9a298f1d9fa12f02f6f42b24eee8f1e3cb6af006f444","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-40-12-89","next":"us-al/ala.-code-40-12-91"},"notice":"GroundRules: Original legal text. Not legal advice."}