Code of Alabama
Article 3 - Franchise Tax.
Section 40-14-40 - (Not Effective After December 31, 1999) Amount of Levy on Domestic Corporations.

Every corporation organized under the laws of this state, except strictly benevolent, educational, or religious corporations, shall pay annually to the state an annual franchise tax based on its capital stock as follows:
provided that in no event shall the amount paid by any corporation for annual franchise tax be less than the sum of $50.