Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-12-316 — Fees for Portion of Year

Any person beginning a new business on or after April 1 shall be entitled to, and be charged for one half of the full rate in Section 40-12-315 for the then current year.

Last amended: Acts 1935, No. 194, p. 256; Code 1940, T. 51, §625; Acts 1945, No. 430, p. 675.

Source: official text