General Provisions | Midpage

Collections
Code of Alabama

Article 1

General Provisions

40-12-1Change of Place of Business.40-12-2Issuance; Form of License; Levy of County Tax; Actions for Recovery of Tax.40-12-3Collection and Distribution Where Both State and County License Tax Levied.40-12-4County License Tax for School Purposes - Authority to Levy.40-12-4.1County License Tax for School Purposes - Use of Proceeds from Taxes Levied Under Section 40-12-4.40-12-5County License Tax for School Purposes - Collection and Enforcement.40-12-6County License Tax for School Purposes - Administration and Collection in Accordance with Sections 11-51-180 through 11-51-185.40-12-7County License Tax for School Purposes - Disposition of Funds Collected; Charge for Collection and Administration.40-12-8False Affidavits or Certificates.40-12-9Penalty for Failure to Take Out License; Selling Throughout State Under One License.40-12-10License Inspectors Generally; When Taxes Due and Payable; Collection and Distribution of Penalties and Citation Fees on Delinquent Licenses.40-12-11Bonds of License Inspectors.40-12-12License to Designate Place of Business.40-12-13Engaging in Several Businesses.40-12-14Two or More Licenses on Same Business.40-12-15License Deemed a Personal Privilege; Transferability.40-12-16Sworn Statements of Amount of Capital, Value of Goods, Stock, Etc.40-12-17Population of Municipality as Determining Tax.40-12-18Penalty on Agents of Persons, Firms, Etc., Who Have Not Paid Tax.40-12-19Duty of Department of Finance to Prepare Forms of Licenses.40-12-20License and Stub Must Correspond.40-12-21Records to Be Kept by Probate Judge.40-12-22Disposition of Moneys by Probate Judge.40-12-23Applications for Refunds; Additional License.40-12-24Department of Revenue to Certify Refund; State Comptroller and County Commission to Draw Warrants Payable to Applicant.40-12-25License for Part of Year.40-12-26Due and Delinquent Date; Term of License.40-12-27Each Day’s Violation a Separate Offense.40-12-28Disposition of Proceeds of Funds from Licenses Pertaining to Timber or Timber Products.40-12-29Additional Penalty for Failure to Comply with Articles 8 and 9 of This Chapter.40-12-30Rulemaking Authority; Identifying Information Required from Applicants.40-12-31Occupational Taxes Authorized.