{"data":{"id":"us-al/ala.-code-40-21-60","jurisdiction":"us-al","citation":"Ala. Code § 40-21-60","heading":"Express Companies - Generally.","body":"In addition to all other taxes of every kind imposed by this title, there is hereby levied a license or privilege tax upon each person engaged in the business of operating an express company in the State of Alabama for the privilege of engaging in such business; said license or privilege tax shall be due and payable to the Department of Revenue by check made payable to the Treasurer annually in advance, on or before October 1 of each year, and shall be in a sum equal to two and one-half percent of the gross receipts of such express company from all the intrastate business within the State of Alabama during the preceding calendar year.","path":["Title 40 Revenue and Taxation.","Chapter 21 Public Utilities.","Article 2 License Taxes."],"source_url":"https://alison.legislature.state.al.us/code-of-alabama?section=40-21-60","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:52Z","sha256":"3e1c87bfc996fcc06192d32b7938a9717e061cb2bbb03dcd6989368c6a0bd228","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-40-21-56","next":"us-al/ala.-code-40-21-61"},"notice":"GroundRules: Original legal text. Not legal advice."}