Fertilizer Factories.
Ala. Code § 40-12-100
in effect40-12-100. Fertilizer Factories.
Each person owning or operating any fertilizer factory shall pay a license tax as follows: In which the capital invested does not exceed $25,000, $50; in which the capital invested exceeds $25,000 and does not exceed $50,000, $100; in which the capital invested exceeds $50,000 and does not exceed $100,000, $200; in which the capital invested exceeds $100,000, $250 for each factory. Each fertilizer mixing plant shall pay a license tax of $15.
(Acts 1935, No. 194, p. 256; Code 1940, T. 51, §524.)
Source: Alabama Legislature (alison.legislature.state.al.us)URL: https://alison.legislature.state.al.us/code-of-alabama#40-12-100Fetched: 10/20/2026
