The provisions of this article shall be construed to apply to every person, firm, corporation, copartnership, or association, either domestic or foreign, which is controlled or held with others by stock ownership of 25 percent or ultimately controlled or directed by one management or association of ultimate management or the buying for said store or stores is centralized or done by one person or management.
Structure Code of Alabama
Title 40 - Revenue and Taxation.
Section 40-12-310 - "Store" Defined; Construction.
Section 40-12-311 - Who Must Procure License.
Section 40-12-312 - Application for License.
Section 40-12-313 - Examination of Application and Issuance of License.
Section 40-12-314 - Expiration and Renewal of Licenses.
Section 40-12-315 - Annual Fees.
Section 40-12-316 - Fees for Portion of Year.
Section 40-12-317 - Scope of Article.
Section 40-12-318 - Payment of Expenses; Net Collections Paid Into Treasury.