Alabama Codes

Title 40 - Revenue And Taxation

Chapter 1 - Licenses

Article 1 General Provisions.

Section 40-12-1 Change of place of business
When a person has obtained a license to engage in or carry on any business, employment, or profession at any definite place in a ...
Section 40-12-2 Issuance; form of license; levy of county tax; actions for recovery of tax
(a) Before any person, firm, or corporation shall engage in or carry on any business or do any act for which a license by ...
Section 40-12-3 Collection and distribution where both state and county license tax levied
Whenever, by virtue of the provisions of subsection (d) of Section 40-12-2, or the provisions of Article 2 of this chapter, both a state ...
Section 40-12-4 County license tax for school purposes - Authority to levy
(a) In order to provide funds for public school purposes, the governing body of each of the several counties in this state is hereby ...
Section 40-12-4.1 County license tax for school purposes - Use of proceeds from taxes levied under Section 40-12-4
It is the intent of the Legislature by the passage of Acts 1988, No. 88-336, to clarify existing provisions of law respecting the use ...
Section 40-12-5 County license tax for school purposes - Collection and enforcement
The state Department of Revenue shall, on request by resolution of the governing body of each of the several counties, administer and collect all ...
Section 40-12-6 County license tax for school purposes - Administration and collection in accordance with Sections 11-51-180 through 11-51-185
In all cases where the governing body of any of the several counties requests by resolution for the administration and collection of such taxes ...
Section 40-12-7 County license tax for school purposes - Disposition of funds collected; charge for collecting
All such taxes collected by the Department of Revenue shall be collected and remitted to the governing bodies of the various counties in the ...
Section 40-12-8 False affidavits or certificates
Any person who shall knowingly make any false affidavit or certificate in connection with the ordering or procuring of a license to carry on ...
Section 40-12-9 Penalty for failure to take out license; selling throughout state under one license
(a) It shall be unlawful for any person, firm, or corporation to engage in or carry on any business, or do any act for ...
Section 40-12-10 License inspectors generally; when taxes due and payable; collection and distribution of penalties and citation fees on delinquent licenses
(a) The county commission of each county is hereby authorized and empowered to appoint a license inspector. (b) It shall be the duty of ...
Section 40-12-11 Bonds of license inspectors
Before entering upon the duties of their office, all license inspectors shall execute to the State of Alabama a bond, to be approved by ...
Section 40-12-12 License to designate place of business
Every license granting authority to engage in or exercise any business, employment, or profession, unless expressly authorized elsewhere or otherwise, shall designate the place ...
Section 40-12-13 Engaging in several businesses
Where any person, firm, or corporation is engaged in more than one business which is made by the provisions of law subject to taxation, ...
Section 40-12-14 Two or more licenses on same business
Wherever in this title two or more licenses on the same business or occupation are required, it is hereby declared to be the intention ...
Section 40-12-15 License deemed a personal privilege; transferability
(a) Every license shall be held to confer a personal privilege to transact the business, employment, or profession which may be the subject of ...
Section 40-12-16 Sworn statements of amount of capital, value of goods, stock, etc
In all cases where the amount to be paid for a license depends upon the amount of capital invested, the value of the goods ...
Section 40-12-17 Population of municipality as determining tax
Whenever this title fixes a license for a business or occupation which is located without the corporate limits of an incorporated municipality but within ...
Section 40-12-18 Penalty on agents of persons, firms, etc., who have not paid tax
Any person who acts as agent for any person, firm, or corporation liable for the payment of a license or privilege tax, without said ...
Section 40-12-19 Duty of Department of Finance to prepare forms of licenses
It shall be the duty of the Department of Finance to prepare and have printed suitable forms of licenses and as often as need ...
Section 40-12-20 License and stub must correspond
Upon the issuance of any license the probate judge must, before detaching the license from the stub, fill up the blank spaces in the ...
Section 40-12-21 Records to be kept by probate judge
The probate judge shall keep in a book prepared for that purpose an accurate account of all licenses received by him from the Department ...
Section 40-12-22 Disposition of moneys by probate judge
Within 20 days after the end of each month, the probate judge must remit to the State Treasurer at the expense of the state ...
Section 40-12-23 Applications for refunds; additional license
(a) Any person who by a mistake of fact or law has paid to the probate judge or the commissioner of licenses money that ...
Section 40-12-24 Department of Revenue to certify refund; state Comptroller and county commission to draw warrants payable to applicant
If the petition for refund allowed by Section 40-12-23 is approved, in whole or in part, the department shall certify the amount which it ...
Section 40-12-25 License for part of year
Unless otherwise provided, if any business licensed by this title shall commence after April 1 in any year, the amount of the license or ...
Section 40-12-26 Due and delinquent date; term of license
Except as otherwise provided, all licenses or privilege licenses payable hereunder shall be due on October 1 of each year and shall be for ...
Section 40-12-27 Each day's violation a separate offense
If the law annexes a penalty for each or every violation of its provisions, or for each separate offense, it shall be lawful to ...
Section 40-12-28 Disposition of proceeds of funds from licenses pertaining to timber or timber products
All occupation license or privilege taxes imposed by the state for engaging in any business dealing with timber or timber products shall be paid ...
Section 40-12-29 Additional penalty for failure to comply with Articles 8 and 9 of this chapter
In addition to the criminal penalty provided by Sections 40-12-400 and 40-12-424, any person who willfully fails to comply with the provisions of Article ...
Section 40-12-30 Department of Revenue authorized to promulgate rules and regulations
The Department of Revenue is hereby authorized to promulgate reasonable rules and regulations relating to the administration and enforcement of the provisions of this ...
Section 40-12-31 Occupational taxes authorized
No provision or provisions in this chapter shall prevent the Alabama Legislature from enacting, imposing, and establishing occupational taxes, which are to be paid ...

Article 2 Business, Vocation or Occupation.

Section 40-12-40 Who must procure state and county licenses
Every person, firm, company, corporation or association, receiver or trustee, but not a governmental subdivision, engaged in any business, vocation, occupation, calling, or profession ...
Section 40-12-41 Abstract companies, etc
Abstract companies and persons engaged in the business of furnishing abstracts of title shall pay the following license taxes: in towns or cities of ...
Section 40-12-42 Acetylene gas and carbide manufacturers
Each person manufacturing acetylene gas and carbide shall pay the following license tax: in towns of over 25,000 inhabitants or within five miles thereof, ...
Section 40-12-43 Actuaries, auditors, and public accountants
Each professional actuary, auditor, or public accountant shall pay a license tax of $25 to the state, but no license tax shall be paid ...
Section 40-12-43.1 Added fee for private examining or collecting firms
Every private examining or collecting firm shall pay a separate annual state license fee of twenty-five dollars ($25), no later than October 1 of ...
Section 40-12-44 Adding machines, calculating machines, comptometers, etc
Each person engaged in the business of selling adding machines, calculating machines, comptometers, billing machines, bookkeeping machines, cash registers, typewriters, or similar machines shall ...
Section 40-12-45 Advertising
All bill posting and advertising companies displaying advertisements in public places, including streetcars, and each person engaged in the business of advertising or bill ...
Section 40-12-46 Air-conditioning plants and equipment
Each person engaged in the business of selling or installing air-conditioning plants or equipment which use or require the use of water connections shall ...
Section 40-12-47 Amusement parks
Owners and operators of permanent amusement parks which shall be open for the public for not more than five months of each year may ...
Section 40-12-48 Architects
Each architect practicing his profession for the public shall pay to the state a license tax of $25, but no license shall be paid ...
Section 40-12-49 Attorneys
(a) Each attorney engaged in the practice of law shall pay an annual license tax to the state, but none to the county. On ...
Section 40-12-50 Auctioneers
Auctioneers and apprentice auctioneers shall pay annual license taxes in accordance with Chapter 4 of Title 34. ...
Section 40-12-51 Automobile dealers
Each person dealing in, selling, or purchasing for resale automobiles, trucks, or other self-propelled vehicles shall pay an annual state license as provided in ...
Section 40-12-53 Automobile accessory dealers
Each person selling motor vehicle accessories, including automobile radios, air-conditioning units, motor vehicle parts, motor vehicle batteries and tires, shall pay the following annual ...
Section 40-12-54 Automobile garages and shops
Garages or shops where automobiles or other motor vehicles are repaired, painted, trimmed, or welded for the public shall pay the following license taxes: ...
Section 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 ...
Section 40-12-56 Automobile storage other than in garages
Each lot or place other than a storage garage where a charge is made for storage of motor vehicles shall pay the following annual ...
Section 40-12-57 Automobile tire retreading shops
Retreading or tire rebuilding shops where motor vehicle tires are retreaded shall pay a license tax of $20. ...
Section 40-12-58 Barbers
Each person engaged in the business of operating a barbershop shall pay a license fee of $2.50 for each chair. ...
Section 40-12-59 Baseball parks
Each owner or lessee of a baseball park where admission fees are charged shall pay the following license taxes: in cities or towns of ...
Section 40-12-60 Battery shops
Each battery shop for the repairing and recharging and selling of batteries shall pay the following license taxes: in cities and towns of over ...
Section 40-12-61 Beauty parlors, etc
Each person operating what is generally known as a beauty parlor or other place where hairdressing, facial treatments, manicuring, or hair waving is done ...
Section 40-12-62 Bicycles and motorcycles
Each person other than a licensee under Section 40-12-51 engaging in the business of dealing in, renting, or hiring bicycles or motorcycles shall pay ...
Section 40-12-63 Blueprint makers
Each person engaging in the business of making blueprints or developing the same from tracings or drawings for pay shall pay a license tax ...
Section 40-12-64 Bond makers
Each person engaged in the business of making bonds and charging for the same, except guaranty companies or corporations otherwise specifically licensed, shall pay ...
Section 40-12-65 Bottlers
Each person engaged in manufacturing, producing, or bottling in bottles or other containers, soda water, carbonated drinks, fruit juices or imitations thereof, flavored milk, ...
Section 40-12-66 Bowling alleys
Bowling alleys or tenpin alleys for the use of which money or other compensation is charged shall pay a license tax of $10 for ...
Section 40-12-67 Brokers and agents of iron, railway, etc., supplies
Each person, other than a merchant paying an ad valorem tax on his stock of goods, who shall as agent or broker sell iron, ...
Section 40-12-68 Brooms, brushes, mops, etc
Each person operating a manufactory plant for the making of brooms, brushes, mops, or similar articles shall pay a license tax of $10; provided, ...
Section 40-12-69 Cereal beverages, carbonated or other soft drinks - Retailers
(a) Each person engaged in the business of selling at retail cereal beverages, carbonated or other soft drinks in bottles, cans, or other sealed ...
Section 40-12-70 Cereal beverages, carbonated or other soft drinks - Wholesalers
Each person engaged in the business of selling at wholesale nonalcoholic, carbonated, or other soft drinks shall pay an annual license tax of $50; ...
Section 40-12-71 Certified public accountants
(a) In lieu of any other privilege license fees levied under the revenue laws of the State of Alabama, each person who holds a ...
Section 40-12-72 Cigars, cigarettes, cheroots, etc. - Retailers
Each retail dealer in cigars, cheroots, stogies, cigarettes, smoking tobacco, chewing tobacco, or snuff, or any substitute therefor, either or all, shall pay to ...
Section 40-12-73 Cigars, cigarettes, cheroots, etc. - Wholesalers
Each wholesale dealer in cigars, cheroots, stogies, cigarettes, smoking tobacco, chewing tobacco, snuff, or any substitute therefor, either or all, shall pay one privilege ...
Section 40-12-74 Circuses
Each person operating a circus shall pay the following license tax: where the seating capacity of the circus is less than 2,000, $50; where ...
Section 40-12-75 Cleaning and pressing establishments
Each person conducting what is commonly known as a cleaning or pressing business, where wearing apparel is cleaned or pressed, shall pay a license ...
Section 40-12-76 Coal and coke dealers - Maintaining yards
Each person dealing in coal or coke and maintaining one or more established yards, with adequate wagon or truck scales, from which retail deliveries ...
Section 40-12-77 Coal and coke dealers - Not maintaining yards
Each person, other than those qualifying under Section 40-12-76, engaged in selling, distributing, or hauling or delivering coal or coke by truck or other ...
Section 40-12-78 Coffins and caskets - Manufacturers
Each manufacturer of coffins or caskets shall pay a license tax of $100. This license tax shall not apply to any person who manufactures ...
Section 40-12-79 Coffins and caskets - Dealers and agents
Each dealer in coffins or caskets and each agent or person taking or soliciting orders for retail deliveries of coffins or caskets shall pay ...
Section 40-12-80 Collection agencies
Each collection agency shall pay the following license tax: In towns and cities of 20,000 or more inhabitants, $100; in towns and cities of ...
Section 40-12-81 Commission merchants or merchandise brokers
Each commission merchant or merchandise broker shall pay one state license tax of $25 and one county license tax of $12.50. Such payment shall ...
Section 40-12-82 Concerts, musical entertainments, etc
For each concert, musical entertainment, public lecture, or other public entertainment where charges are made for admission, or for the use of any instrument ...
Section 40-12-83 Conditional sales contracts, drafts, acceptances, etc.; dealers in
(a) Each person engaged in discounting or buying conditional sales contracts, drafts, acceptances, notes, or mortgages on personal property shall pay an annual license ...
Section 40-12-84 Construction companies or contractors
Any person, firm, or corporation accepting orders or contracts for doing any work on or in any building or structure requiring the use of ...
Section 40-12-85 Cotton buyers
Each person whose principal business is buying cotton shall pay one state license tax of $25 and shall also pay a license tax of ...
Section 40-12-86 Cotton compresses
For each person operating any compress for the purpose of compressing cotton, the license tax shall be as follows: for each compress compressing not ...
Section 40-12-87 Cottonseed oil mills, cotton mills, factories, etc
Every person operating a cottonseed oil mill; cotton mill; cloth mill; towel factory; garment factory; yarn mill; hosiery mill; peanut mill; peanut oil mill; ...
Section 40-12-88 Cotton warehouses
Each person operating a warehouse or yard for the storage of cotton for compensation shall pay a license tax to the state as follows: ...
Section 40-12-89 Credit agencies
(a) Each person, firm, or corporation inquiring into and reporting on the credit and standing of persons, firms, or corporations in this state shall ...
Section 40-12-90 Creosoting, etc
Each person operating a creosoting or other preservative treatment plant, where crossties, crossarms, poles, posts, or other lumber or timbers are creosoted or treated ...
Section 40-12-91 Delicatessen shops
Each delicatessen where cooked foods are sold for consumption other than on the premises shall pay a license tax of $10. ...
Section 40-12-92 Dentists
Each person practicing the profession of dentistry in cities or towns of over 25,000 inhabitants shall pay an annual license tax of $25; in ...
Section 40-12-93 Detective agencies
Each person engaged in the business of operating a detective agency, or each company or corporation doing business as such in this state, shall ...
Section 40-12-94 Developing and printing films
Each person engaged in the business of developing and printing Kodak plates or films, or camera plates or films, or other photographic films or ...
Section 40-12-95 Devices for testing skill and strength used for profit
For each device used by persons as a source of profit to themselves, such as throwing at wooden figures or any object of like ...
Section 40-12-96 Directories
Each person compiling, selling, or offering for sale directories shall pay to the state license taxes as follows: for each city or town of ...
Section 40-12-97 Electric refrigerators, electric or gas heaters, etc
For each dealer in electric, gas, or other mechanical refrigerators, electric or gas heaters, electric or gas water heaters, electric or gas stoves, or ...
Section 40-12-98 Embalmers
Each embalmer shall pay an annual license tax of $10. ...
Section 40-12-99 Engineers
Each person practicing for the public the profession of civil, electrical, mining, mechanical, or radio engineering shall pay an annual license tax of $20 ...
Section 40-12-100 Fertilizer factories
Each person owning or operating any fertilizer factory shall pay a license tax as follows: in which the capital invested does not exceed $25,000, ...
Section 40-12-101 Fire, closing out, etc., sales
Each person, other than the original bona fide owners, selling goods, wares, or merchandise as an insurance, bankruptcy, mortgage, insolvent, assignee's, executor's, administrator's, receiver's, ...
Section 40-12-102 Fireworks
Each dealer in fireworks such as roman candles, sky rockets, torpedoes, firecrackers, cannon crackers, cap guns, devil wheels, and such other articles commonly known ...
Section 40-12-103 Flying jennies, merry-go-rounds, etc
For each flying jenny, called also hobbyhorses, and merry-go-rounds, roller coasters, or other devices of like character, there shall be paid a license tax ...
Section 40-12-104 Fortunetellers, palmists, clairvoyants, etc
Each fortuneteller, palmist, clairvoyant, astrologer, phrenologist, or crystal gazer, where any fee is charged directly or indirectly or any gratuity is accepted, shall pay ...
Section 40-12-105 Fruit dealers
Each person selling fruit from a fruit stand, store, or other established place of business shall pay a license tax as follows: in cities ...
Section 40-12-106 Gasoline stations and pumps
Each person operating for profit a gasoline filling station or pump in cities or towns, or within three miles thereof, shall, on October 1, ...
Section 40-12-107 Glass
Each person whose principal business is the selling of plate glass or other glass shall pay the following license tax: in cities of 100,000 ...
Section 40-12-108 Golf, miniature golf, etc., courses
Each person operating a golf course or courses where the game of golf, miniature golf, or a similar game is played, either indoors or ...
Section 40-12-109 Hat-cleaning establishments
Each person conducting what is commonly known as a hat-cleaning establishment shall pay the following license tax: for each place where such work is ...
Section 40-12-110 Hide, fur, etc., dealers
Each person dealing in hides or furs, whether principal business or not, shall pay the following license tax: in counties of 100,000 inhabitants or ...
Section 40-12-111 Horse show, rodeo, or dog and pony shows
Every horse show, rodeo, dog and pony show, or like exhibition or show, where any charge is made therefor, shall pay a license tax ...
Section 40-12-112 Horse, mule, etc., dealers
Each person engaged in the business of buying, selling, or exchanging horses, mules, jacks, or jennets shall pay a license tax of $20 in ...
Section 40-12-113 Ice cream
Each manufacturer of ice cream who sells any part of his output at wholesale shall pay the following license tax: in cities of 35,000 ...
Section 40-12-114 Ice factories
Each ice factory shall pay an annual license tax of $1 for each ton capacity per day. ...
Section 40-12-115 Innkeepers and hotels
Each person keeping a public inn or lodginghouse of five or more bedrooms where transient guests are lodged for pay shall be deemed for ...
Section 40-12-116 Junk dealers
Each junk dealer shall pay the following license tax: in all places of less than 1,000 inhabitants, whether incorporated or not, $10; in towns ...
Section 40-12-117 Laundered towel, apron, etc., rentals; diaper services
(a) Each person renting or supplying laundered towels, aprons, coats, linens or supplying other similar service, except those persons engaged in the business of ...
Section 40-12-118 Laundries
Each person, firm or corporation who operates what is commonly known as a power or steam laundry shall pay the following license tax: in ...
Section 40-12-119 Legerdemain and sleight of hand
Each exhibition of feats of legerdemain or sleight of hand or other exhibition or entertainment of like kind shall pay an annual license tax ...
Section 40-12-120 Lightning rods
Each person selling or installing lightning rods who maintains his principal and permanent place of business within this state shall pay a license tax ...
Section 40-12-121 Lumber and timber dealers
Each wholesale dealer or jobber of lumber and timber and each wholesale dealer in lumber and timber on commission whether maintaining an established place ...
Section 40-12-122 Lumberyards
Each person operating a lumberyard shall pay the following license tax: in cities of 100,000 inhabitants and over, $75; in cities of less than ...
Section 40-12-123 Machinery repair shops
Each person operating a shop for the repair or rebuilding of machinery or making parts therefor for the public and charging for same shall ...
Section 40-12-124 Manicurists, hairdressers, etc
Each person engaging in the business of manicuring, hairdressing or administering facial treatments shall pay a license tax of $5; provided, that this section ...
Section 40-12-125 Mattresses, cushions, pillows, etc
Each person engaging in the business of manufacturing or upholstering cushions, mattresses, pillows, or rugs, or the renovating, cleaning or reworking of same, shall ...
Section 40-12-126 Medicine, chemistry, bacteriology, etc
Each person engaged in the practice of medicine, chemistry, bacteriology, roentgenology, or other similar profession, except chemists, bacteriologists, and roentgenologists employed full time by ...
Section 40-12-127 Mimeographs, duplicating machines, dictaphones, etc
Every person engaged in the business of selling or soliciting orders for the sale or purchase of mimeographs, duplicating machines, dictaphones, teletypes, or other ...
Section 40-12-128 Mining of iron ore - Levy and amount of tax; limitation of actions
Every person engaged in the business of mining iron ore or operating an iron ore mine in the State of Alabama shall pay to ...
Section 40-12-129 Mining of iron ore - Report of operators
Every person, partnership, joint stock company, or association engaged in the business of mining iron ore or coal in this state shall, by the ...
Section 40-12-130 Mining of iron ore - Report of persons receiving products
Every person or corporation receiving coal or iron ore from any mine in this state for transportation or use shall render to the Department ...
Section 40-12-131 Monuments and tombstones
Each person who sells or erects monuments or tombstones in the state shall pay an annual license tax of $5 for each county in ...
Section 40-12-132 Moving picture shows - Transient operators
Every person operating what is known as a transient moving picture show to which an admission is charged, in tents or otherwise, shall pay ...
Section 40-12-133 Moving picture shows - Permanent operators
Every person engaging or continuing in the business of operating a moving picture show, or show of like character, to which admission is charged ...
Section 40-12-134 Newsstands
Each person operating a newsstand for the sale of magazines or periodicals shall pay an annual license tax of $5. ...
Section 40-12-135 Oculists, optometrists and opticians
Each oculist, optometrist, or optician practicing his profession shall pay the following license tax: in cities or towns of over 5,000 inhabitants, $25; in ...
Section 40-12-136 Osteopaths and chiropractors
Each osteopath or chiropractor practicing his profession shall pay an annual license tax of $20 to the state, but no license shall be paid ...
Section 40-12-137 Packinghouses, cold storage plants, etc
Each cold storage plant, packinghouse, or refrigerated warehouse used for storage for hire of any food product shall pay a license fee according to ...
Section 40-12-138 Pawnbrokers
Each pawnbroker shall pay a license tax of $250 for each place of business; but, if such pawnbroker sells pistols or sawed-off shotguns, or ...
Section 40-12-139 Peddlers and itinerant vendors
(a) Every itinerant vendor or peddler who shall sell or offer for sale any drugs, ointments or medical preparations intended for treatment of any ...
Section 40-12-140 Photographers and photograph galleries
Every photograph gallery or person engaged in photography, when the business is conducted at a fixed location, shall pay the following license tax: in ...
Section 40-12-141 Pianos, organs and other musical instruments
Each person engaged in the business of selling, renting or delivering pianos, organs, small musical instruments or all such articles in this state, either ...
Section 40-12-142 Pig iron storage operators
Any person operating yards or enclosures for the purpose of storing pig iron therein and selling warrants thereon or receipts therefor, for each yard ...
Section 40-12-143 Pistols, revolvers, bowie and dirk knives, etc
Persons dealing in pistols, revolvers, maxim silencers, bowie knives, dirk knives, brass knucks or knucks of like kind, whether principal stock in trade or ...
Section 40-12-144 Playing cards
In addition to all other taxes of every kind now imposed by law and which are not specifically repealed by this section, every person, ...
Section 40-12-145 Plumbers, steam fitters, tin shop operators, etc
Each person doing business as a plumber, steam fitter or operator of a tin shop or roofing shop shall pay the following license tax: ...
Section 40-12-146 Pool tables
For each pool table upon which the game of pin pool, bottle pool or starboard pool, or other like device is played, there shall ...
Section 40-12-147 Racetracks, athletic fields, etc
Each owner or lessee of an athletic field, racetrack or place where races of any kind are held, or where admission fees charged are ...
Section 40-12-148 Radios
Every person engaged in the business of selling radios or other receiving or transmitting machines shall pay the following annual privilege tax: in cities ...
Section 40-12-149 Real estate brokers and agents - Realty situated within state
Each person engaged in buying, selling or renting real estate on commission, when such real estate is situated in this state, shall pay to ...
Section 40-12-150 Real estate brokers and agents - Realty situated without the state
Every person who shall sell or who shall offer to sell in this state any lots or land situated in another state, or who ...
Section 40-12-151 Restaurants, cafes, cafeterias, etc
Each restaurant, cafe, cafeteria, lunch counter or public eating house where meals, food or refreshments are furnished or served and charged for shall pay ...
Section 40-12-152 Roadhouses, nightclubs, etc
Every place commonly known as a roadhouse, nightclub, public dance hall or place by any other name where the general public is permitted to ...
Section 40-12-153 Sandwich shops, barbecue stands, etc
Each sandwich shop, barbecue stand or pit, hamburger or hot dog stand shall pay an annual license tax of $5. ...
Section 40-12-154 Sawmills, heading mills or stave mills
Each person, firm or corporation engaged in operating a sawmill, heading mill or stave mill shall pay a privilege tax according to capacity as ...
Section 40-12-155 Scientists, naturopaths, and chiropodists
Each scientist, naturopath, or chiropodist practicing his profession shall pay an annual license tax of $10 to the state, but no license tax shall ...
Section 40-12-156 Sewing machines
Each person selling or delivering sewing machines, either in person or through agents, shall pay $25 annually to the state for each county in ...
Section 40-12-157 Shooting galleries
Each person operating a shooting gallery shall pay an annual license tax of $20, but such license may be taken out for one month, ...
Section 40-12-158 Shotguns, rifles, ammunition, etc
(a) Each person dealing in shotguns, rifles of .22 caliber or over, metallic ammunition or shotgun shells shall pay a license tax of $25 ...
Section 40-12-159 Skating rinks
Each skating rink operator shall pay an annual state license tax of $25 and a county license tax of $5 for every county in ...
Section 40-12-160 Soliciting brokers
Any person engaged in the management of business matters occurring between the owners of vessels, railroads, airplanes, motor vehicles, and express companies and the ...
Section 40-12-161 Spectacles or eyeglasses
Each person selling spectacles or eyeglasses, other than nonprescription sunglasses, shall pay the following license tax: in cities or towns of 50,000 inhabitants and ...
Section 40-12-162 Stock and bond brokers
Each person dealing in stocks and bonds shall pay a license tax of $50. The payment of the license tax required by this section ...
Section 40-12-163 Street fairs and carnivals
Each person operating or conducting an exhibition termed a "street fair" or "carnival" shall pay to the state a license tax as follows: for ...
Section 40-12-164 Supply cars
The owner, conductor or person in charge of every supply car or cars from which any goods, wares or merchandise are sold, whether to ...
Section 40-12-165 Syrup and sugar factories
Each person operating or conducting a factory, plant or refinery where syrup or sugar is made, manufactured or refined shall pay a license tax ...
Section 40-12-166 Theaters, vaudeville and variety shows
Each person engaged in conducting a theater, vaudeville or variety show and each person conducting any other exhibition, show, entertainment or performance to which ...
Section 40-12-167 Ticket scalpers
Any person offering for sale or selling tickets at a price greater than the original price and who is commonly known as a ticket ...
Section 40-12-168 Tourist camps
Each person operating a public tourist camp where transient guests are lodged for pay shall be deemed for the purpose of this section engaged ...
Section 40-12-169 Tractors, road machinery and trailers
Each person, other than a licensee under Section 40-12-51, for engaging in the business of dealing in tractors, road machinery or trailers, shall pay ...
Section 40-12-170 Trading stamps
Every person who engages in or carries on the business of issuing or selling to merchants trading stamps, or any device or substitute thereof, ...
Section 40-12-171 Transfer of freight
Each person transferring freight, not including household goods, using more than one vehicle for hire in cities or towns or in the police jurisdiction ...
Section 40-12-172 Transient dealers
Each person doing business as a transient dealer as defined in this section and who does not pay the privilege license under Section 40-12-73 ...
Section 40-12-173 Transient theatrical and vaudeville shows
Each person operating or conducting vaudeville or theatrical shows as transient, operating temporarily in different places in tents or otherwise, shall pay to the ...
Section 40-12-174 Transient vendors and peddlers
(a) Each person travelling on an animal or using a vehicle other than a motor vehicle, doing business as a transient vendor or peddler ...
Section 40-12-175 Turpentine and resin stills
Each person operating a turpentine still or stills for the purpose of distilling or manufacturing spirits of turpentine or resin shall pay an annual ...
Section 40-12-176 Vending machines
(a) Every person, firm, corporation, association, or copartnership operating a vending machine business whereby tangible personal property is sold through or by the use ...
Section 40-12-177 Veneer mills, planing mills, box factories, etc
Each person, firm, or corporation engaged in the operation of a veneer mill, planing mill, box factory, handle factory or any other factory where ...
Section 40-12-178 Veterinary surgery
Each person practicing veterinary surgery shall pay an annual license tax of $5 to the state, but no license tax shall be paid to ...
Section 40-12-179 Warehouses and yards
Each person operating a warehouse or yard for the storage of goods, wares, or merchandise for hire shall pay an annual license tax to ...
Section 40-12-180 Waste grease and animal by-products
Redesignated by Act 99-526, p. 1152, §1, effective June 18, 1999. ...

Article 3 Distributors of Motor Fuels.

Section 40-12-190 Definitions
For purposes of this article, the following terms shall have the respective meanings ascribed by this section: (1) GASOLINE. Gasoline, naphtha, and other liquid ...
Section 40-12-191 Required; application
Every distributor, before engaging in the business of selling, distributing or withdrawing from storage gasoline in this state, shall first make application to the ...
Section 40-12-192 When department may refuse to issue license; appeal
(a) The department may in its discretion, refuse to issue a license if: (1) The applicant is in arrears to the state for any ...
Section 40-12-193 Filing fee
Upon the filing of the application for license, a filing fee of $5 shall be paid to the Department of Revenue, which shall be ...
Section 40-12-194 Bond required
(a) If the application shall be approved by the Commissioner of the Department of Revenue, the applicant shall file with the Department of Revenue ...
Section 40-12-195 Issuance of license; revocation; nontransferability
Upon approval of the bond required, as hereinbefore provided, the Department of Revenue shall issue a license authorizing the distributor to engage in the ...
Section 40-12-196 Engaging in business without license
Any person who shall engage in the business for which a license is herein provided without having a license as herein required shall forfeit ...
Section 40-12-197 Reports and payments upon discontinuance or transfer of business
Whenever any person herein defined as a distributor ceases to engage in business as a distributor within the State of Alabama by reason of ...
Section 40-12-198 Transportation of gasoline; inspections
(a) Each person operating a refinery or terminal in Alabama shall prepare and provide to the driver of every highway vehicle receiving gasoline at ...
Section 40-12-199 Transportation of gasoline by boats over navigable waters of state
Every person hauling, transporting, or conveying gasoline over any of the navigable waters of this state must, during the entire time so engaged, maintain ...
Section 40-12-200 Delivery of gasoline from tank truck to motor vehicle tank prohibited; exception
The delivery of gasoline to the motor fuel tank of a motor vehicle in this state from a tank truck or a vehicle used ...
Section 40-12-201 Forfeiture of vehicles and boats illegally transporting or delivering gasoline
All conveyances, boats and other vehicles of transportation and all tanks and other equipment used in connection therewith employed in the illegal transportation or ...
Section 40-12-202 Rewards; disposition of proceeds of fines
Any person, except a state officer, a part of whose duties is the enforcement of this article, who shall furnish information leading to the ...
Section 40-12-204 Restraining and enjoining violations
Any person who shall violate any of the provisions of this article, or who shall fail to pay all taxes and all interest and ...
Section 40-12-205 Applicability of article to interstate and foreign commerce
This article and every part thereof shall apply and be construed to apply to interstate and foreign commerce, except insofar as the same may ...
Section 40-12-206 Exchange of information with other states
The Department of Revenue shall, upon request duly received from the officials to whom are entrusted the enforcement of the motor fuel laws of ...

Article 4 Leasing or Renting Tangible Personal Property.

Section 40-12-220 Definitions
For purposes of this article, the following terms shall have the respective meanings ascribed by this section: (1) BUSINESS. All activities engaged in, or ...
Section 40-12-220.1 Legislative intent
It was the intent of the Legislature in enacting Sections 40-12-220 to 40-12-227, inclusive, to impose a license tax or privilege tax on lessors ...
Section 40-12-221 License required
If any person shall engage in or continue in any business for which a privilege tax is imposed by Section 40-12-222 as a condition ...
Section 40-12-222 Levy and amount of tax
(a) In addition to all other taxes now imposed by law, there is hereby levied and shall be collected as herein provided a privilege ...
Section 40-12-223 Exemptions
There are exempted from the computation of the amount of the tax levied, assessed or payable under this article the following: (1) The gross ...
Section 40-12-224 Collection of tax
The provisions of this article shall be administered and the tax herein levied shall be collected in accordance with the procedures set forth in ...
Section 40-12-226 Deposit in State Treasury
All taxes or other funds received or collected by the department under the provisions of this article shall be deposited in the State Treasury ...
Section 40-12-227 Disposition of funds
The total proceeds of the taxes or other funds deposited in the State Treasury pursuant to Section 40-12-226 remaining after payment of the expenses ...

Article 5 Motor Vehicles.

Division 1 General Provisions.

Section 40-12-240 Definitions
For the purpose of this article, the following terms shall have the respective meanings ascribed by this section: (1) ESTABLISHED PLACE OF BUSINESS. A ...
Section 40-12-241 Station wagons, jeeps, etc., classified as passenger automobiles
Station wagons, jeeps, and similar motor vehicles which are kept for private use and are designed primarily for the transportation of passengers shall be ...
Section 40-12-242 License taxes and registration fees - Private passenger automobiles and motorcycles
The following annual license taxes and registration fees are hereby imposed and shall be charged on each private passenger automobile operated on the public ...
Section 40-12-243 License taxes and registration fees - Exemption of private passenger vehicles of foreign consuls; special plates for such vehicles
(a) Duly constituted and appointed consuls and honorary consuls of foreign countries who are officially stationed in Alabama may, upon application to the state ...
Section 40-12-244 License tags and registration fees - Exemption for members of armed forces, etc
There shall be exempt from the operation of the privilege or license tax and registration fee now or hereinafter to be levied on automobiles ...
Section 40-12-245.1 License taxes and registration fees - Vehicles designed and constructed for transport of raw cotton from harvest to cotton gin
(a) Notwithstanding any provision of law to the contrary, the amount of the annual license tax and registration fee for a vehicle designed and ...
Section 40-12-246 License taxes and registration fees - Motor buses or motor vehicles transporting passengers for hire
(a) The following annual license taxes and registration fees are hereby imposed and shall be charged on each automobile, motor bus or other motor ...
Section 40-12-246.1 License tax and registration fees - Exemption for motor bus passenger carrier vehicles; special license
(a) Any motor bus passenger carrier vehicle owned or otherwise operated by a common carrier of passengers authorized to operate in this state by ...
Section 40-12-247 License taxes and registration fees - Hearses and ambulances
For each ambulance and automobile hearse operated on the public highways in this state, the following annual license taxes and registration fees are hereby ...
Section 40-12-248 License taxes and registration fees - Trucks or truck tractors - Generally
(a) For each truck or truck tractor using the public highways of this state, annual license taxes and registration fees based on the gross ...
Section 40-12-249 License taxes and registration fees - Trucks or truck tractors - Change in gross vehicle weight allowance or in use of vehicle
(a) If, after having obtained a license under Section 40-12-248 for any truck or truck tractor, the owner thereof voluntarily applies for a license ...
Section 40-12-250 Tags for motor vehicles used by state, etc
(a) Motor vehicles owned and used by the state, or a county, or municipality of this state shall not be subject to the payment ...
Section 40-12-251 Motor tractors
For each motor tractor used on the highways of this state there shall be paid a license or privilege tax of $100; provided, however, ...
Section 40-12-252 Basis of tax for trailers; permanent license plate
(a) The following annual license taxes and registration fees are hereby imposed and shall be charged for each trailer, other than manufactured homes, operated ...
Section 40-12-253 Ad valorem taxation of motor vehicles
(a) Effective January 1, 2000, ad valorem taxes on motor vehicles shall be assessed and the tax collected forward on a current basis to ...
Section 40-12-254 Motor vehicles issued to disabled veterans
Any disabled veteran of World War II or of any other hostilities in which the United States was, is, or shall be engaged against ...
Section 40-12-255 Manufactured homes
(a) Every person, firm, or corporation who owns, maintains or keeps in this state a manufactured home as defined according to subsection (n) of ...
Section 40-12-256 Travel trailers - Ad valorem taxation - Generally
No identification tag for a travel trailer shall be issued until all ad valorem taxes due thereon have been paid. Travel trailers shall be ...
Section 40-12-257 Citations for noncompliance with Sections 40-12-255 and 40-12-256
Any state, county or municipal law-enforcement officer, or license inspector is authorized to issue citations to persons failing to comply with Sections 40-12-255 and ...
Section 40-12-258 Reregistration of certain stored motor vehicles; placement of license tags
(a) Except for vehicles provided for in subsections (b) and (c), an individual reregistering a motor vehicle that has been stored in this state ...
Section 40-12-259 Computation and payment of license tax and registration fee
Notwithstanding any other provision of law, the license tax and registration fee to be paid for any motor vehicle, either new or used, that ...
Section 40-12-260 Transfer of license plates; registration procedures; receipts; penalty
(a) Effective January 1, 1998, license plates, except for license plates issued under the provisions of Section 40-12-290, et seq., or any subsequent enactment ...
Section 40-12-262 Effect of provisions relative to registration and display of tags on nonresidents; international registration plan; temporary trip permit; penalties
(a) The provisions of the foregoing sections relative to registration and display of registration numbers shall not apply to a motor vehicle owned by ...
Section 40-12-263 Registration of certain commercial vehicles owned by nonresidents prohibited
No truck, semitrailer truck, road tractor, or other like motor vehicle used for hire or for commercial purposes which is owned by a nonresident ...
Section 40-12-264 Time limit for purchase of tags or plates; dealer plates; manufacturer plates
(a) Any person, including a motor vehicle dealer, acquiring a new or used motor vehicle may be granted a grace period of 20 calendar ...
Section 40-12-265 Mutilation or alteration of tags; replacement tags; use of improper tags
(a) It shall be unlawful for any person to mutilate or alter, for the purpose of deception, any motor vehicle tag, plate, or validation ...
Section 40-12-267 Date licenses become due and delinquent
All motor vehicle licenses under this article shall become due on October 1 of each year and delinquent on November 16 next thereafter. ...
Section 40-12-268 Other taxes precluded
The registration fee or license tax herein required to be paid on motor vehicles shall be in lieu of all other privilege or license ...
Section 40-12-269 Remittance of moneys and certification of lists of motor vehicles by probate judge
(a) On or before the twentieth day of each month, the probate judge must disburse all money received by him during the then preceding ...
Section 40-12-270 Disbursement of net proceeds from license taxes and registration fees; Secondary Road Committee created
(a) The moneys collected each month by the judge of probate from motor vehicle license taxes and registration fees, after deducting therefrom the amounts ...
Section 40-12-271 Fee of probate judge or county license commissioner for issuing license
The probate judge or license commissioner of the county, for issuing the licenses required by this article or by any other law prescribing licenses ...
Section 40-12-272 Rules and regulations for enforcement of Sections 40-12-260, 40-12-261, and 40-12-266
The Commissioner of Revenue shall issue such rules and regulations as he deems necessary to carry out the provisions of Sections 40-12-260, 40-12-261, and ...
Section 40-12-273 Increase in license tax and registration fee authorized
(a) Effective October 1, 1984, in addition to the regular license tax or registration fee for each passenger automobile as established in Section 40-12-242, ...
Section 40-12-274 Disposition of additional fees collected pursuant to Section 40-12-274
The additional fees collected each month by the probate judge, license commissioner or other license issuing official under the provisions of subsections (a), (b), ...

Division 2 Antique Vehicles.

Section 40-12-290 Registration of vintage vehicle
(a) Subject to the requirements of subsections (b), (c), (d) and (e), the owner of a motor vehicle which is herein defined as a ...
Section 40-12-291 Design and renewal of license plates or tags
"Vintage vehicle" license plates shall be of such size and design as the Commissioner of Revenue may prescribe, shall bear no date, shall have ...
Section 40-12-292 Replacement of defaced, lost or destroyed plates or tags
Should any license plates or tags issued pursuant to this division be defaced, lost or destroyed, the owner may apply for a replacement in ...
Section 40-12-293 Exemption from certain other licensing requirements, license or privilege taxes and ad valorem taxation; exceptions
Except for the provisions of Sections 40-12-260 and 40-12-261, a vehicle which has been registered and licensed as a "vintage vehicle" pursuant to this ...
Section 40-12-294 Rules and regulations
The state Department of Revenue shall make such rules and regulations as necessary to provide for the application for and issuance of such special ...
Section 40-12-296 Disposition of funds
All moneys derived from the registration and licensing of vintage motor vehicles shall be paid into the same fund in the State Treasury that ...
Section 40-12-297 Registration of original license plate issued in model year of vehicle
(a) The owner of any vehicle designated as a 1976 year model vehicle or earlier qualified to receive a vintage vehicle license plate, upon ...

Division 3 Handicapped Persons.

Section 40-12-300 Preparation, issuance, and use of distinctive license plates
(a) The distinctive license plates provided for herein shall be prepared by the Commissioner of Revenue and shall be issued through the county license ...
Section 40-12-301 Transfer of distinctive license plates between motor vehicle owners and between motor vehicles; issuance of standard license plates to motor vehicle previously issued distinctive license plates; construction of section
The distinctive license plates issued pursuant to this division shall not be transferable between motor vehicle owners, and in the event the owner of ...
Section 40-12-302 Design
The design of motor vehicle license plates for individuals with disabilities shall be as prescribed by the Commissioner of the Department of Revenue. ...

Article 6 Stores.

Section 40-12-310 "Store" defined; construction
The term "store" as used in this article shall be construed to mean and include any store or stores or any mercantile establishment or ...
Section 40-12-311 Who must procure license
It shall be unlawful for any person, firm, corporation, association, or copartnership, either foreign or domestic, to operate, maintain, open, or establish any store ...
Section 40-12-312 Application for license
Any person, firm, corporation, association, or copartnership desiring to operate, maintain, open, or establish one or more stores in this state shall apply to ...
Section 40-12-313 Examination of application and issuance of license
As soon as practical after the receipt of any such application, the probate judge or license commissioner shall carefully examine such application to ascertain ...
Section 40-12-314 Expiration and renewal of licenses
All licenses shall be so issued as to expire on September 30 of each calendar year. On or before October 31 of each year, ...
Section 40-12-315 Annual fees
Every person, firm, corporation, association, or copartnership opening, establishing, operating, or maintaining one or more stores or mercantile establishments within this state under the ...
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 ...
Section 40-12-317 Scope of article
The provisions of this article shall be construed to apply to every person, firm, corporation, copartnership, or association, either domestic or foreign, which is ...
Section 40-12-318 Payment of expenses; net collections paid into Treasury
It shall be the duty of the probate judge or license commissioner to issue the licenses herein prescribed on a form to be furnished ...
Section 40-12-319 Penalty for violation of article
Any person, firm, corporation, copartnership, or association who shall violate any of the provisions of this article shall be deemed guilty of a misdemeanor ...

Article 7 Exemption of Certain Persons.

Division 1 General Provisions.

Section 40-12-330 Exemptions for blind persons
All blind persons, as defined in Section 40-1-1, shall be entitled to exemption from the payment of all state, county, city, or municipal privilege ...

Division 2 Disabled Veterans.

Section 40-12-340 Eligibility; scope
Every bona fide permanent resident of the State of Alabama who served in the United States Army, Navy, or Marine Corps during World War ...
Section 40-12-341 State license
Each such veteran who shall engage in or carry on any businesses or occupations as a means of livelihood through the personal efforts of ...
Section 40-12-342 County license
Each such person who shall engage in or carry on any businesses or occupations as a means of livelihood through the personal efforts of ...
Section 40-12-343 Municipal license
Each such person who shall engage in or carry on in his own name any businesses or occupations as a means of livelihood through ...
Section 40-12-344 Employees, apprentices and helpers
Any person who assists or serves such veteran in the conduct or carrying on of such veteran's business or occupation shall be deemed an ...
Section 40-12-345 Form of license issued
It shall be the duty of each and every official empowered or charged by law with the duty of issuing licenses in this state ...
Section 40-12-346 Expiration of license
All licenses issued under this division shall be in the same general form as other licenses and shall expire at the same time as ...
Section 40-12-347 Proof of disability
Proof of disability shall be made by exhibiting a federal government rated disability certificate to an extent of 25 percent or more, or an ...
Section 40-12-348 Corporations, associations and partnerships
No exemption or commutation herein provided for shall be allowed any corporation, association, or partnership, except as to partnerships the prescribed exemption or commutation ...
Section 40-12-349 Fraudulently obtaining license
Any license issued under the provisions of this division shall be or become null and void and shall afford no protection against a prosecution ...
Section 40-12-350 County in which issued
No license herein provided for shall be issued in any county other than the county wherein the disabled veteran is a bona fide resident; ...
Section 40-12-351 Penalty for violation by officials
Any probate judge, city clerk, or city comptroller who willfully fails or refuses to issue any licenses applied for by a veteran entitled to ...
Section 40-12-352 Certain veterans not included in law
Any veteran whose property, both real and personal, is valued at $5,000 or more shall be precluded from the exemptions granted herein, nor shall ...

Division 3 Veterans of World War II.

Section 40-12-370 Eligibility; scope
Every bona fide permanent resident of the State of Alabama who has served 90 days or more in the Armed Forces of the United ...
Section 40-12-371 State license
Such veterans who shall engage in or carry on any businesses or occupations for which license taxes are prescribed by the State of Alabama ...
Section 40-12-372 County license
Such veterans who shall engage in or carry on any businesses or occupations for which license taxes are prescribed by any county of Alabama ...
Section 40-12-373 Municipal license
Each such veteran who shall engage in or carry on any businesses or occupations for which license taxes are prescribed by any municipality in ...
Section 40-12-374 Duty of officials; form of license; penalty for transfer
It shall be the duty of every official charged with the duty of issuing licenses in this state to issue licenses at the cost ...
Section 40-12-375 Corporations, associations and partnerships; certain veterans not exempt
No exemption under the provisions of this division shall be allowed any corporation or association. As to partnerships, the exemption shall be allowed a ...
Section 40-12-376 Fraudulently obtaining license
Any license issued under the provisions of this division shall become null and void and shall afford no protection against prosecution for doing business ...
Section 40-12-377 Penalty for violation by officials
Any person charged with the duty of issuing licenses in this state who willfully fails or refuses to issue any license applied for by ...

Article 8 Motor Vehicle Dealers, Reconditioners, Rebuilders and Wholesalers.

Section 40-12-390 Definitions
The following words and phrases, when used in this article, shall have the following meanings: (1) COMMISSIONER. The state Commissioner of Revenue. (2) DISTRIBUTOR. ...
Section 40-12-391 License - Generally
(a) No person shall be licensed as an automobile dealer under the provisions of Section 40-12-51, nor shall any person engage in business as, ...
Section 40-12-392 License - Applications; inspection of records; restrictions on sales; liability insurance
(a) The application for a license shall be in such form and shall be subject to such rules and regulations as may be prescribed ...
Section 40-12-393 License - Disposition of fees collected
The commissioner shall deposit the application fees collected under the provisions of this article in the General Fund of the state. ...
Section 40-12-395 License - Supplemental licenses; off-site sales
(a) A person licensed under this article shall obtain a supplemental license for each additional place of business, on a form to be furnished ...
Section 40-12-396 License - Suspension or revocation; reasons for revocation or denial of license
(a) The commissioner may, subject to the appeal provisions allowed in Chapter 2A of this Title 40, suspend or revoke any license issued for ...
Section 40-12-398 Bond prerequisite to issuance of license
Annually, before any license shall be issued to a new motor vehicle dealer, used motor vehicle dealer, motor vehicle reconditioner, motor vehicle rebuilder, or ...
Section 40-12-399 Records to be kept by licensees
Every licensee under this article shall keep books and records in such form as may be approved by the commissioner, in which he shall ...
Section 40-12-400 Penalty for violations of article
Any person violating any of the provisions of this article shall be guilty of a misdemeanor and, upon conviction, shall be punished by a ...

Article 9 Automotive Dismantlers and Parts Recyclers.

Section 40-12-410 Definitions
For the purposes of this article, the following terms shall have the meanings respectively ascribed to them by this section: (1) AUTOMOTIVE DISMANTLER AND ...
Section 40-12-411 License - Required
No person, firm, or corporation in this state, unless licensed under this article by the Department of Revenue, shall engage in the business of ...
Section 40-12-412 License - Application
Every person, firm, or corporation desiring to engage in the business of an automotive dismantler and parts recycler shall apply in writing to the ...
Section 40-12-413 License - Fee
Every application for a license as an automotive dismantler and parts recycler shall be accompanied by a state privilege license fee of $225 and ...
Section 40-12-414 License - Proof of financial responsibility
Every person, firm or corporation, before being licensed under this article, must show proof of responsibility by depositing with the Commissioner of Revenue cash ...
Section 40-12-415 License - Term; renewal
Every privilege license issued to an automotive dismantler and parts recycler under this article shall be valid for one fiscal year of the State ...
Section 40-12-416 License - Refusal, cancellation, or revocation - Authority of Commissioner of Revenue
The Commissioner of Revenue, subject to the notice and appeal provisions set out in Chapter 2A of this Title 40, is authorized to refuse ...
Section 40-12-418 Other licenses not required
An automotive dismantler and parts recycler may, as an end result of the conduct of his principal business, accumulate hulks and parts and may ...
Section 40-12-419 Records to be kept; inspection of records
Every automotive dismantler and parts recycler shall keep a register of all purchases and sales of motor vehicles for five years from the date ...
Section 40-12-420 Transfer of motor vehicle certificate of title to or from automotive dismantler and parts recycler
An automotive dismantler and parts recycler, duly licensed under this article, shall have the authority to transfer the certificate of title to a motor ...
Section 40-12-421 Restrictions on sales at salvage pools or salvage disposal sales; buyer's identification cards
(a) Sales at a salvage pool or a salvage disposal sale shall be open only to persons holding a current automotive dismantler and parts ...
Section 40-12-422 Salvage dealers licensed in other states
Nothing in this article shall prohibit salvage dealers licensed in other states from buying at a salvage pool or salvage disposal sale, provided they ...
Section 40-12-423 License plates from dismantled vehicles to be forwarded to Department of Revenue
It shall be the duty and responsibility of a licensed automotive dismantler and parts recycler who has purchased a motor vehicle and dismantles the ...
Section 40-12-424 Penalty
Any person violating any provision of this article shall be guilty of a misdemeanor and, upon conviction thereof, may be punished by a fine ...
Section 40-12-425 Injunctive relief
The district attorney of any judicial circuit may seek injunctive relief in the circuit court to prohibit continued violations of this article by any ...

Resources

Alabama Codes

Title 40 - Revenue And Taxation

Chapter 1 - Licenses