No exemption or commutation herein provided for shall be allowed any corporation, association, or partnership, except as to partnerships the prescribed exemption or commutation shall be allowed a partnership when each partner thereof would be individually entitled to an exemption hereunder; provided, that an individual entitled to such exemption shall not be denied it by reason of being a member of a partnership in those cases when license is required of the individual members of a partnership and not of the partnership as such.
Structure Code of Alabama
Title 40 - Revenue and Taxation.
Article 7 - Exemption of Certain Persons.
Division 2 - Disabled Veterans.
Section 40-12-340 - Eligibility; Scope.
Section 40-12-341 - State License.
Section 40-12-342 - County License.
Section 40-12-343 - Municipal License.
Section 40-12-344 - Employees, Apprentices and Helpers.
Section 40-12-345 - Form of License Issued.
Section 40-12-346 - Expiration of License.
Section 40-12-347 - Proof of Disability.
Section 40-12-348 - Corporations, Associations and Partnerships.
Section 40-12-349 - Fraudulently Obtaining License.
Section 40-12-350 - County in Which Issued.