Code of Alabama - Title 40: Revenue and Taxation - Section 40-12-316 - Fees for portion of year
Section 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.
(Acts 1935, No. 194, p. 256; Code 1940, T. 51, §625; Acts 1945, No. 430, p. 675.)