Alabama Code 45-49-43.01. License tax
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Terms Used In Alabama Code 45-49-43.01
- year: means a calendar year; but, whenever the word "year" is used in reference to any appropriations for the payment of money out of the treasury, it shall mean fiscal year. See Alabama Code 1-1-1
The license tax levied against buyers as described in Section 45-49-43 shall be five hundred dollars ($500) per calendar year. There shall be no half-year license.