Alabama § 43-38-241.21 - Levy of Tax.
Full text of Alabama Code of Alabama § 43-38-241.21 — Levy of Tax., with citation guidance and answers to common questions.
§ 43-38-241.21. Levy of Tax.
There is levied in Lamar County a privilege license tax which shall parallel the levy by the State of Alabama of sales and use tax except that the rate of the tax levied shall be one-fourth of the applicable state levy, except, however, the rate of tax levied upon machines, auto-motive vehicles, and agricultural machinery or equipment as defined in Chapter 23 of Title 40 shall be one-half of one percent.
Source: official Alabama text · Last verified 2026-08-27
Frequently Asked Questions About Alabama § 43-38-241.21
What does Code of Alabama § 43-38-241.21 cover?
Section 43-38-241.21 ("Levy of Tax.") 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 § 43-38-241.21?
A common citation format is "Code of Alabama § 43-38-241.21" (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 § 43-38-241.21 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.