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us-al/statute/title-40/chapter-12/article-1 — General Provisions · Axiom
Axiom
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Alabama
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Statutes
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Title 40
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§ chapter-12
General Provisions
32 sections
40-12-1
Change of Place of Business
40-12-2
Issuance; Form of License; Levy of County Tax; Actions for Recovery of Tax
40-12-3
Collection and Distribution Where Both State and County License Tax Levied
40-12-4
County License Tax for School Purposes - Authority to Levy
40-12-4.1
County License Tax for School Purposes - Use of Proceeds from Taxes Levied Under Section 40-12-4
40-12-5
County License Tax for School Purposes - Collection and Enforcement
40-12-6
County License Tax for School Purposes - Administration and Collection in Accordance with Sections 11-51-180 through 11-51-185
40-12-7
County License Tax for School Purposes - Disposition of Funds Collected; Charge for Collection and Administration
40-12-8
False Affidavits or Certificates
40-12-9
Penalty for Failure to Take Out License; Selling Throughout State Under One License
40-12-10
License Inspectors Generally; When Taxes Due and Payable; Collection and Distribution of Penalties and Citation Fees on Delinquent Licenses
40-12-11
Bonds of License Inspectors
40-12-12
License to Designate Place of Business
40-12-13
Engaging in Several Businesses
40-12-14
Two or More Licenses on Same Business
40-12-15
License Deemed a Personal Privilege; Transferability
40-12-16
Sworn Statements of Amount of Capital, Value of Goods, Stock, Etc
40-12-17
Population of Municipality as Determining Tax
40-12-18
Penalty on Agents of Persons, Firms, Etc., Who Have Not Paid Tax
40-12-19
Duty of Department of Finance to Prepare Forms of Licenses
40-12-20
License and Stub Must Correspond
40-12-21
Records to Be Kept by Probate Judge
40-12-22
Disposition of Moneys by Probate Judge
40-12-23
Applications for Refunds; Additional License
40-12-24
Department of Revenue to Certify Refund; State Comptroller and County Commission to Draw Warrants Payable to Applicant
40-12-25
License for Part of Year
40-12-26
Due and Delinquent Date; Term of License
40-12-27
Each Day’s Violation a Separate Offense
40-12-28
Disposition of Proceeds of Funds from Licenses Pertaining to Timber or Timber Products
40-12-29
Additional Penalty for Failure to Comply with Articles 8 and 9 of This Chapter
40-12-30
Rulemaking Authority; Identifying Information Required from Applicants
40-12-31
Occupational Taxes Authorized