§ 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
lawyer at desk

Ask a legal question, get an answer ASAP!
Click here to chat with a lawyer about your rights.

Terms Used In Alabama Code > Title 40 > Chapter 12 > Article 1 - General Provisions

  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
  • Arrest: Taking physical custody of a person by lawful authority.
  • Continuance: Putting off of a hearing ot trial until a later time.
  • Conviction: A judgement of guilt against a criminal defendant.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • following: means next after. See Alabama Code 1-1-1
  • Impeachment: (1) The process of calling something into question, as in "impeaching the testimony of a witness." (2) The constitutional process whereby the House of Representatives may "impeach" (accuse of misconduct) high officers of the federal government for trial in the Senate.
  • Indictment: The formal charge issued by a grand jury stating that there is enough evidence that the defendant committed the crime to justify having a trial; it is used primarily for felonies.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • license tax: as used in this title , shall be deemed to include any tax prescribed by a license tax schedule, but shall not exclude any license tax otherwise prescribed. See Alabama Code 40-12-344
  • month: means a calendar month. See Alabama Code 1-1-1
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • person: includes a corporation as well as a natural person. See Alabama Code 1-1-1
  • preceding: means next before. See Alabama Code 1-1-1
  • Probate: Proving a will
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • state: when applied to the different parts of the United States, includes the District of Columbia and the several territories of the United States. See Alabama Code 1-1-1
  • United States: includes the territories thereof and the District of Columbia. See Alabama Code 1-1-1
  • writing: includes typewriting and printing on paper. See Alabama Code 1-1-1
  • year: means a calendar year; but, whenever the word "year" is used in reference to any appropriations for the payment of money out of the treasury, it shall mean fiscal year. See Alabama Code 1-1-1