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Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-12-316

Fees for Portion of Year

Official textalison.legislature.state.al.us

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.

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In this chapter (40 sections)
  1. 40-12-291 · Design and Renewal of License Plates or Tags
  2. 40-12-292 · Replacement of Defaced, Lost or Destroyed Plates or Tags
  3. 40-12-293 · Exemption from Certain Other Licensing Requirements,…
  4. 40-12-294 · Rules and Regulations
  5. 40-12-296 · Disposition of Funds
  6. 40-12-297 · Registration of Original License Plate Issued in Model Year…
  7. 40-12-300 · Preparation, Issuance, and Use of Distinctive License…
  8. 40-12-301 · Transfer of Distinctive License Plates Between Motor…
  9. 40-12-302 · Design
  10. 40-12-305 · Implementation of Fort System
  11. 40-12-306 · (Committee Dissolved December 31, 2023) Advisory Committee
  12. 40-12-307 · Calculation of Tax Rate; Distribution of Taxes
  13. 40-12-308 · Registration Fees; License Plate
  14. 40-12-309 · Rulemaking Authority
  15. 40-12-310 · “Store” Defined; Construction
  16. 40-12-311 · Who Must Procure License
  17. 40-12-312 · Application for License
  18. 40-12-313 · Examination of Application and Issuance of License
  19. 40-12-314 · Expiration and Renewal of Licenses
  20. 40-12-315 · Annual Fees
  21. 40-12-316 · Fees for Portion of Year
  22. 40-12-317 · Scope of Article
  23. 40-12-318 · Payment of Expenses; Net Collections Paid into Treasury
  24. 40-12-319 · Penalty for Violation of Article
  25. 40-12-330 · Exemptions for Blind Persons
  26. 40-12-340 · Eligibility; Scope
  27. 40-12-341 · State License
  28. 40-12-342 · County License
  29. 40-12-343 · Municipal License
  30. 40-12-344 · Employees, Apprentices and Helpers
  31. 40-12-345 · Form of License Issued
  32. 40-12-346 · Expiration of License
  33. 40-12-347 · Proof of Disability
  34. 40-12-348 · Corporations, Associations and Partnerships
  35. 40-12-349 · Fraudulently Obtaining License
  36. 40-12-350 · County in Which Issued
  37. 40-12-351 · Penalty for Violation by Officials
  38. 40-12-352 · Certain Veterans Not Included in Law
  39. 40-12-370 · Eligibility; Scope
  40. 40-12-371 · State License
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