Alabama § 40-12-55 - Automobile Storage Garages.
Full text of Alabama Code of Alabama § 40-12-55 — Automobile Storage Garages., with citation guidance and answers to common questions.
§ 40-12-55. Automobile Storage Garages.
For each garage where a charge is made for the storage of motor vehicles there shall be a license tax of $2 for each 1,000 square feet or fraction thereof up to 50,000 square feet. On each 1,000 square feet or fraction thereof in excess of 50,000 square feet, the license tax shall be $1 on each additional square footage of space.
Source: official Alabama text · Last verified 2026-08-27
Frequently Asked Questions About Alabama § 40-12-55
What does Code of Alabama § 40-12-55 cover?
Section 40-12-55 ("Automobile Storage Garages.") is part of the Code of Alabama, the codified statutory law of Alabama. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Alabama § 40-12-55?
A common citation format is "Code of Alabama § 40-12-55" (Alabama). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Alabama law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Alabama official source linked on this page or consult a licensed Alabama attorney.
How does Alabama § 40-12-55 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Alabama can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Alabama.