Code of Alabama
Article 2 - License Taxes.
Division 5 - Rights and Responsibilities of Municipal Taxpayers.

Section 11-51-186 - Taxpayer Rights; Responsibilities of Municipality; Abatement of Penalty. - (a) Rights of the taxpayer. (1) At or before the...

Section 11-51-187 - Examination. - A taxpayer that has purchased a business license required under...

Section 11-51-188 - Due Dates for Licenses; Discounts. - (a) Except as provided in subsections (b) and (c), each...

Section 11-51-189 - Abatements Authorized. - The governing body of a municipality may, in its discretion,...

Section 11-51-190 - Recordkeeping. - Consistent with Section 40-2A-7(a), taxpayers under this chapter shall keep...

Section 11-51-191 - Determination of Amounts Due; Preliminary and Final Assessments; Review; Appeal; Refund for Overpayment. - (a) If the taxing jurisdiction determines that the amount of...

Section 11-51-192 - Assessment for Interest for Delinquency. - (a) The governing body of any municipality may elect, by...

Section 11-51-193 - List of State Licensing Boards; Confirmation of Taxpayer Status Prior to Issuance of License; Categorization of Licenses. - (a) The Department of Revenue shall periodically, at least annually,...

Section 11-51-194 - Delivery License. - THIS SECTION WAS AMENDED BY ACT 2022-372 IN THE 2022...

Section 11-51-195 - Applicability of Municipal Business License Reform Act of 2006. - (a) Each municipality that levies a business license tax shall...

Section 11-51-196 - Disclosure of License Information. - (a) It shall be unlawful for any person to print,...