Code of Alabama
Title 40 - Revenue and Taxation.
Chapter 12 - Licenses.

Section 40-12-1 - Change of Place of Business. - When a person has obtained a license to engage in...

Section 40-12-2 - Issuance; Form of License; Levy of County Tax; Actions for Recovery of Tax. - (a) Before any person, firm, or corporation shall engage in...

Section 40-12-3 - Collection and Distribution Where Both State and County License Tax Levied. - Whenever, by virtue of the provisions of subsection (d) of...

Section 40-12-4 - County License Tax for School Purposes - Authority to Levy. - (a) In order to provide funds for public school purposes,...

Section 40-12-4.1 - County License Tax for School Purposes - Use of Proceeds From Taxes Levied Under Section 40-12-4. - It is the intent of the Legislature by the passage...

Section 40-12-5 - County License Tax for School Purposes - Collection and Enforcement. - The state Department of Revenue shall, on request by resolution...

Section 40-12-6 - County License Tax for School Purposes - Administration and Collection in Accordance With Sections 11-51-180 Through 11-51-185. - In all cases where the governing body of any of...

Section 40-12-7 - County License Tax for School Purposes - Disposition of Funds Collected; Charge for Collection and Administration. - (a) All such taxes collected and administered by the Department...

Section 40-12-8 - False Affidavits or Certificates. - Any person who shall knowingly make any false affidavit or...

Section 40-12-9 - Penalty for Failure to Take Out License; Selling Throughout State Under One License. - (a) It shall be unlawful for any person, firm, or...

Section 40-12-10 - License Inspectors Generally; When Taxes Due and Payable; Collection and Distribution of Penalties and Citation Fees on Delinquent Licenses. - (a) The county commission of each county is hereby authorized...

Section 40-12-11 - Bonds of License Inspectors. - Before entering upon the duties of their office, all license...

Section 40-12-12 - License to Designate Place of Business. - Every license granting authority to engage in or exercise any...

Section 40-12-13 - Engaging in Several Businesses. - Where any person, firm, or corporation is engaged in more...

Section 40-12-14 - Two or More Licenses on Same Business. - Wherever in this title two or more licenses on the...

Section 40-12-15 - License Deemed a Personal Privilege; Transferability. - (a) Every license shall be held to confer a personal...

Section 40-12-16 - Sworn Statements of Amount of Capital, Value of Goods, Stock, Etc. - In all cases where the amount to be paid for...

Section 40-12-17 - Population of Municipality as Determining Tax. - Whenever this title fixes a license for a business or...

Section 40-12-18 - Penalty on Agents of Persons, Firms, etc., Who Have Not Paid Tax. - Any person who acts as agent for any person, firm,...

Section 40-12-19 - Duty of Department of Finance to Prepare Forms of Licenses. - It shall be the duty of the Department of Finance...

Section 40-12-20 - License and Stub Must Correspond. - Upon the issuance of any license the probate judge must,...

Section 40-12-21 - Records to Be Kept by Probate Judge. - The probate judge shall keep in a book prepared for...

Section 40-12-22 - Disposition of Moneys by Probate Judge. - Within 20 days after the end of each month, the...

Section 40-12-23 - Applications for Refunds; Additional License. - (a) Any person who by a mistake of fact or...

Section 40-12-24 - Department of Revenue to Certify Refund; State Comptroller and County Commission to Draw Warrants Payable to Applicant. - If the petition for refund allowed by Section 40-12-23 is...

Section 40-12-25 - License for Part of Year. - Unless otherwise provided, if any business licensed by this title...

Section 40-12-26 - Due and Delinquent Date; Term of License. - Except as otherwise provided, all licenses or privilege licenses payable...

Section 40-12-27 - Each Day's Violation a Separate Offense. - If the law annexes a penalty for each or every...

Section 40-12-28 - Disposition of Proceeds of Funds From Licenses Pertaining to Timber or Timber Products. - All occupation license or privilege taxes imposed by the state...

Section 40-12-29 - Additional Penalty for Failure to Comply With Articles 8 and 9 of This Chapter. - In addition to the criminal penalty provided by Sections 40-12-400...

Section 40-12-30 - Rulemaking Authority; Identifying Information Required From Applicants. - (a) The Department of Revenue is hereby authorized to promulgate...

Section 40-12-31 - Occupational Taxes Authorized. - No provision or provisions in this chapter shall prevent the...

Article 2 - Business, Vocation, or Occupation.

Section 40-12-40 - Who Must Procure State and County Licenses. - Every person, firm, company, corporation or association, receiver or trustee,...

Section 40-12-41 - Abstract Companies, Etc. - Abstract companies and persons engaged in the business of furnishing...

Section 40-12-42 - Acetylene Gas and Carbide Manufacturers. - Each person manufacturing acetylene gas and carbide shall pay the...

Section 40-12-43 - Actuaries, Auditors, and Public Accountants. - Each professional actuary, auditor, or public accountant shall pay a...

Section 40-12-43.1 - Added Fee for Private Examining or Collecting Firms. - Every private examining or collecting firm shall pay a separate...

Section 40-12-44 - Adding Machines, Calculating Machines, Comptometers, Etc. - Each person engaged in the business of selling adding machines,...

Section 40-12-45 - Advertising. - All bill posting and advertising companies displaying advertisements in public...

Section 40-12-46 - Air-Conditioning Plants and Equipment. - Each person engaged in the business of selling or installing...

Section 40-12-47 - Amusement Parks. - Owners and operators of permanent amusement parks which shall be...

Section 40-12-48 - Architects. - Each architect practicing his profession for the public shall pay...

Section 40-12-49 - Attorneys. - (a) Each attorney engaged in the practice of law shall...

Section 40-12-50 - Auctioneers. - Auctioneers and apprentice auctioneers shall pay annual license taxes in...

Section 40-12-51 - Automobile Dealers. - Each person dealing in, selling, or purchasing for resale automobiles,...

Section 40-12-53 - Automobile Accessory Dealers. - Each person selling motor vehicle accessories, including automobile radios, air-conditioning...

Section 40-12-54 - Automobile Garages and Shops. - Garages or shops where automobiles or other motor vehicles are...

Section 40-12-55 - Automobile Storage Garages. - For each garage where a charge is made for the...

Section 40-12-56 - Automobile Storage Other Than in Garages. - Each lot or place other than a storage garage where...

Section 40-12-57 - Automobile Tire Retreading Shops. - Retreading or tire rebuilding shops where motor vehicle tires are...

Section 40-12-58 - Barbers. - Each person engaged in the business of operating a barbershop...

Section 40-12-59 - Baseball Parks. - Each owner or lessee of a baseball park where admission...

Section 40-12-60 - Battery Shops. - Each battery shop for the repairing and recharging and selling...

Section 40-12-61 - Beauty Parlors, Etc. - Each person operating what is generally known as a beauty...

Section 40-12-62 - Bicycles and Motorcycles. - Each person other than a licensee under Section 40-12-51 engaging...

Section 40-12-63 - Blueprint Makers. - Each person engaging in the business of making blueprints or...

Section 40-12-64 - Bond Makers. - Each person engaged in the business of making bonds and...

Section 40-12-65 - Bottlers. - Each person engaged in manufacturing, producing, or bottling in bottles...

Section 40-12-66 - Bowling Alleys. - Bowling alleys or tenpin alleys for the use of which...

Section 40-12-67 - Brokers and Agents of Iron, Railway, etc., Supplies. - Each person, other than a merchant paying an ad valorem...

Section 40-12-68 - Brooms, Brushes, Mops, Etc. - Each person operating a manufactory plant for the making of...

Section 40-12-69 - Cereal Beverages, Carbonated or Other Soft Drinks - Retailers. - (a) Each person engaged in the business of selling at...

Section 40-12-70 - Cereal Beverages, Carbonated or Other Soft Drinks - Wholesalers. - Each person engaged in the business of selling at wholesale...

Section 40-12-71 - Certified Public Accountants. - (a) In lieu of any other privilege license fees levied...

Section 40-12-72 - Cigars, Cigarettes, Cheroots, Etc. - Retailers. - Each retail dealer in cigars, cheroots, stogies, cigarettes, smoking tobacco,...

Section 40-12-73 - Cigars, Cigarettes, Cheroots, Etc. - Wholesalers. - Each wholesale dealer in cigars, cheroots, stogies, cigarettes, smoking tobacco,...

Section 40-12-74 - Circuses. - Each person operating a circus shall pay the following license...

Section 40-12-75 - Cleaning and Pressing Establishments. - Each person conducting what is commonly known as a cleaning...

Section 40-12-76 - Coal and Coke Dealers - Maintaining Yards. - Repealed by Act 2015-70 effective April 21, 2015.

Section 40-12-77 - Coal and Coke Dealers - Not Maintaining Yards. - Repealed by Act 2015-70 effective April 21, 2015.

Section 40-12-78 - Coffins and Caskets - Manufacturers. - Each manufacturer of coffins or caskets shall pay a license...

Section 40-12-79 - Coffins and Caskets - Dealers and Agents. - Each dealer in coffins or caskets and each agent or...

Section 40-12-80 - Collection Agencies. - Each collection agency shall pay the following license tax: In...

Section 40-12-81 - Commission Merchants or Merchandise Brokers. - Each commission merchant or merchandise broker shall pay one state...

Section 40-12-82 - Concerts, Musical Entertainments, Etc. - For each concert, musical entertainment, public lecture, or other public...

Section 40-12-83 - Conditional Sales Contracts, Drafts, Acceptances, etc.; Dealers In. - (a) Each person engaged in discounting or buying conditional sales...

Section 40-12-84 - Construction Companies or Contractors. - Any person, firm, or corporation accepting orders or contracts for...

Section 40-12-85 - Cotton Buyers. - Repealed by Act 2015-70 effective April 21, 2015.

Section 40-12-86 - Cotton Compresses. - Repealed by Act 2015-70 effective April 21, 2015.

Section 40-12-87 - Cottonseed Oil Mills, Cotton Mills, Factories, Etc. - Every person operating a cottonseed oil mill; cotton mill; cloth...

Section 40-12-88 - Cotton Warehouses. - Each person operating a warehouse or yard for the storage...

Section 40-12-89 - Credit Agencies. - (a) Each person, firm, or corporation inquiring into and reporting...

Section 40-12-90 - Creosoting, Etc. - Each person operating a creosoting or other preservative treatment plant,...

Section 40-12-91 - Delicatessen Shops. - Each delicatessen where cooked foods are sold for consumption other...

Section 40-12-92 - Dentists. - Each person practicing the profession of dentistry in cities or...

Section 40-12-93 - Detective Agencies. - Each person engaged in the business of operating a detective...

Section 40-12-94 - Developing and Printing Films. - Each person engaged in the business of developing and printing...

Section 40-12-95 - Devices for Testing Skill and Strength Used for Profit. - Repealed by Act 2015-70 effective April 21, 2015.

Section 40-12-96 - Directories. - Each person compiling, selling, or offering for sale directories shall...

Section 40-12-97 - Electric Refrigerators, Electric or Gas Heaters, Etc. - For each dealer in electric, gas, or other mechanical refrigerators,...

Section 40-12-98 - Embalmers. - Each embalmer shall pay an annual license tax of $10.

Section 40-12-99 - Engineers. - Each person practicing for the public the profession of civil,...

Section 40-12-100 - Fertilizer Factories. - Each person owning or operating any fertilizer factory shall pay...

Section 40-12-101 - Fire, Closing Out, etc., Sales. - Each person, other than the original bona fide owners, selling...

Section 40-12-102 - Fireworks. - Each dealer in fireworks such as roman candles, sky rockets,...

Section 40-12-103 - Flying Jennies, Merry-Go-Rounds, Etc. - For each flying jenny, called also hobbyhorses, and merry-go-rounds, roller...

Section 40-12-104 - Fortunetellers, Palmists, Clairvoyants, Etc. - Each fortuneteller, palmist, clairvoyant, astrologer, phrenologist, or crystal gazer, where...

Section 40-12-105 - Fruit Dealers. - Each person selling fruit from a fruit stand, store, or...

Section 40-12-106 - Gasoline Stations and Pumps. - Each person operating for profit a gasoline filling station or...

Section 40-12-107 - Glass. - Each person whose principal business is the selling of plate...

Section 40-12-108 - Golf, Miniature Golf, etc., Courses. - Each person operating a golf course or courses where the...

Section 40-12-109 - Hat-Cleaning Establishments. - Repealed by Act 2015-70 effective April 21, 2015.

Section 40-12-110 - Hide, Fur, etc., Dealers. - Each person dealing in hides or furs, whether principal business...

Section 40-12-111 - Horse Show, Rodeo, or Dog and Pony Shows. - Every horse show, rodeo, dog and pony show, or like...

Section 40-12-112 - Horse, Mule, etc., Dealers. - Each person engaged in the business of buying, selling, or...

Section 40-12-113 - Ice Cream. - Each manufacturer of ice cream who sells any part of...

Section 40-12-114 - Ice Factories. - Each ice factory shall pay an annual license tax of...

Section 40-12-115 - Innkeepers and Hotels. - Each person keeping a public inn or lodginghouse of five...

Section 40-12-116 - Junk Dealers. - (a) Each junk dealer shall pay the following license tax:...

Section 40-12-117 - Laundered Towel, Apron, etc., Rentals; Diaper Services. - (a) Each person renting or supplying laundered towels, aprons, coats,...

Section 40-12-118 - Laundries. - Each person, firm or corporation who operates what is commonly...

Section 40-12-119 - Legerdemain and Sleight of Hand. - Repealed by Act 2015-70 effective April 21, 2015.

Section 40-12-120 - Lightning Rods. - Repealed by Act 2015-70 effective April 21, 2015.

Section 40-12-121 - Lumber and Timber Dealers. - Each wholesale dealer or jobber of lumber and timber and...

Section 40-12-122 - Lumberyards. - Each person operating a lumberyard shall pay the following license...

Section 40-12-123 - Machinery Repair Shops. - Each person operating a shop for the repair or rebuilding...

Section 40-12-124 - Manicurists, Hairdressers, Etc. - Each person engaging in the business of manicuring, hairdressing or...

Section 40-12-125 - Mattresses, Cushions, Pillows, Etc. - Each person engaging in the business of manufacturing or upholstering...

Section 40-12-126 - Medicine, Chemistry, Bacteriology, Etc. - Each person engaged in the practice of medicine, chemistry, bacteriology,...

Section 40-12-127 - Mimeographs, Duplicating Machines, Dictaphones, Etc. - Every person engaged in the business of selling or soliciting...

Section 40-12-128 - Mining of Iron Ore - Levy and Amount of Tax; Limitation of Actions. - Every person engaged in the business of mining iron ore...

Section 40-12-129 - Mining of Iron Ore - Report of Operators. - Every person, partnership, joint stock company, or association engaged in...

Section 40-12-130 - Mining of Iron Ore - Report of Persons Receiving Products. - Every person or corporation receiving coal or iron ore from...

Section 40-12-131 - Monuments and Tombstones. - Each person who sells or erects monuments or tombstones in...

Section 40-12-132 - Moving Picture Shows - Transient Operators. - Repealed by Act 2015-70 effective April 21, 2015.

Section 40-12-133 - Moving Picture Shows - Permanent Operators. - Every person engaging or continuing in the business of operating...

Section 40-12-134 - Newsstands. - Each person operating a newsstand for the sale of magazines...

Section 40-12-135 - Oculists, Optometrists and Opticians. - Each oculist, optometrist, or optician practicing his profession shall pay...

Section 40-12-136 - Osteopaths and Chiropractors. - Each osteopath or chiropractor practicing his profession shall pay an...

Section 40-12-137 - Packinghouses, Cold Storage Plants, Etc. - Each cold storage plant, packinghouse, or refrigerated warehouse used for...

Section 40-12-138 - Pawnbrokers. - Each pawnbroker shall pay a license tax of $250 for...

Section 40-12-139 - Peddlers and Itinerant Vendors. - (a) Every itinerant vendor or peddler who shall sell or...

Section 40-12-140 - Photographers and Photograph Galleries. - Every photograph gallery or person engaged in photography, when the...

Section 40-12-141 - Pianos, Organs and Other Musical Instruments. - Each person engaged in the business of selling, renting or...

Section 40-12-142 - Pig Iron Storage Operators. - Repealed by Act 2015-70 effective April 21, 2015.

Section 40-12-143 - Pistols, Revolvers, Bowie and Dirk Knives, etc.; Gun and Knife Shows. - Persons dealing in pistols, revolvers, maxim silencers, bowie knives, dirk...

Section 40-12-144 - Playing Cards. - In addition to all other taxes of every kind now...

Section 40-12-145 - Plumbers, Steam Fitters, Tin Shop Operators, Etc. - Each person doing business as a plumber, steam fitter or...

Section 40-12-146 - Pool Tables. - For each pool table upon which the game of pin...

Section 40-12-147 - Racetracks, Athletic Fields, Etc. - Each owner or lessee of an athletic field, racetrack or...

Section 40-12-148 - Radios. - Every person engaged in the business of selling radios or...

Section 40-12-149 - Real Estate Brokers and Agents - Realty Situated Within State. - Each person engaged in buying, selling or renting real estate...

Section 40-12-150 - Real Estate Brokers and Agents - Realty Situated Without the State. - Every person who shall sell or who shall offer to...

Section 40-12-151 - Restaurants, Cafes, Cafeterias, Etc. - Each restaurant, cafe, cafeteria, lunch counter or public eating house...

Section 40-12-152 - Roadhouses, Nightclubs, Etc. - Every place commonly known as a roadhouse, nightclub, public dance...

Section 40-12-153 - Sandwich Shops, Barbecue Stands, Etc. - Each sandwich shop, barbecue stand or pit, hamburger or hot...

Section 40-12-154 - Sawmills, Heading Mills or Stave Mills. - Each person, firm or corporation engaged in operating a sawmill,...

Section 40-12-155 - Scientists, Naturopaths, and Chiropodists. - Each scientist, naturopath, or chiropodist practicing his profession shall pay...

Section 40-12-156 - Sewing Machines. - Each person selling or delivering sewing machines, either in person...

Section 40-12-157 - Shooting Galleries. - Each person operating a shooting gallery shall pay an annual...

Section 40-12-158 - Shotguns, Rifles, Ammunition, Etc. - (a) Each person dealing in shotguns, rifles of .22 caliber...

Section 40-12-159 - Skating Rinks. - Each skating rink operator shall pay an annual state license...

Section 40-12-160 - Soliciting Brokers. - Any person engaged in the management of business matters occurring...

Section 40-12-161 - Spectacles or Eyeglasses. - Each person selling spectacles or eyeglasses, other than nonprescription sunglasses,...

Section 40-12-162 - Stock and Bond Brokers. - Each person dealing in stocks and bonds shall pay a...

Section 40-12-163 - Street Fairs and Carnivals. - Each person operating or conducting an exhibition termed a "street...

Section 40-12-164 - Supply Cars. - Repealed by Act 2015-70 effective April 21, 2015.

Section 40-12-165 - Syrup and Sugar Factories. - Each person operating or conducting a factory, plant or refinery...

Section 40-12-166 - Theaters, Vaudeville and Variety Shows. - Each person engaged in conducting a theater, vaudeville or variety...

Section 40-12-167 - Ticket Scalpers. - Any person offering for sale or selling tickets at a...

Section 40-12-168 - Tourist Camps. - Each person operating a public tourist camp where transient guests...

Section 40-12-169 - Tractors, Road Machinery and Trailers. - Each person, other than a licensee under Section 40-12-51, for...

Section 40-12-170 - Trading Stamps. - Repealed by Act 2015-70 effective April 21, 2015.

Section 40-12-171 - Transfer of Freight. - Each person transferring freight, not including household goods, using more...

Section 40-12-172 - Transient Dealers. - Each person doing business as a transient dealer as defined...

Section 40-12-173 - Transient Theatrical and Vaudeville Shows. - Repealed by Act 2015-70 effective April 21, 2015.

Section 40-12-174 - Transient Vendors and Peddlers. - (a) Each person travelling on an animal or using a...

Section 40-12-175 - Turpentine and Resin Stills. - Repealed by Act 2015-70 effective April 21, 2015.

Section 40-12-176 - Vending Machines. - (a) Every person, firm, corporation, association, or copartnership operating a...

Section 40-12-177 - Veneer Mills, Planing Mills, Box Factories, Etc. - Each person, firm, or corporation engaged in the operation of...

Section 40-12-178 - Veterinary Surgery. - Each person practicing veterinary surgery shall pay an annual license...

Section 40-12-179 - Warehouses and Yards. - Each person operating a warehouse or yard for the storage...

Section 40-12-180 - Waste Grease and Animal By-Products. - Redesignated by Act 99-526, p. 1152, §1, effective June 18,...

Article 3 - Distributors of Motor Fuels.

Section 40-12-190 - Definitions. - Repealed by Act 2011-565, p. 1084, §45, effective October 1,...

Section 40-12-191 - Required; Application. - Repealed by Act 2011-565, p. 1084, §45, effective October 1,...

Section 40-12-192 - When Department May Refuse to Issue License; Appeal. - Repealed by Act 2011-565, p. 1084, §45, effective October 1,...

Section 40-12-193 - Filing Fee. - Repealed by Act 2011-565, p. 1084, §45, effective October 1,...

Section 40-12-194 - Bond Required. - Repealed by Act 2011-565, p. 1084, §45, effective October 1,...

Section 40-12-195 - Issuance of License; Revocation; Nontransferability. - Repealed by Act 2011-565, p. 1084, §45, effective October 1,...

Section 40-12-196 - Engaging in Business Without License. - Repealed by Act 2011-565, p. 1084, §45, effective October 1,...

Section 40-12-197 - Reports and Payments Upon Discontinuance or Transfer of Business. - Repealed by Act 2011-565, p. 1084, §45, effective October 1,...

Section 40-12-198 - Transportation of Gasoline; Inspections. - Repealed by Act 2011-565, p. 1084, §45, effective October 1,...

Section 40-12-199 - Transportation of Gasoline by Boats Over Navigable Waters of State. - Repealed by Act 2011-565, p. 1084, §45, effective October 1,...

Section 40-12-200 - Delivery of Gasoline From Tank Truck to Motor Vehicle Tank Prohibited; Exception. - Repealed by Act 2011-565, p. 1084, §45, effective October 1,...

Section 40-12-201 - Forfeiture of Vehicles and Boats Illegally Transporting or Delivering Gasoline. - Repealed by Act 2011-565, p. 1084, §45, effective October 1,...

Section 40-12-202 - Rewards; Disposition of Proceeds of Fines. - Repealed by Act 2011-565, p. 1084, §45, effective October 1,...

Section 40-12-204 - Restraining and Enjoining Violations. - Repealed by Act 2011-565, p. 1084, §45, effective October 1,...

Section 40-12-205 - Applicability of Article to Interstate and Foreign Commerce. - Repealed by Act 2011-565, p. 1084, §45, effective October 1,...

Section 40-12-206 - Exchange of Information With Other States. - Repealed by Act 2011-565, p. 1084, §45, effective October 1,...

Article 4 - Leasing or Renting Tangible Personal Property.

Section 40-12-220 - Definitions. - For purposes of this article, the following terms shall have...

Section 40-12-220.1 - Legislative Intent. - It was the intent of the Legislature in enacting Sections...

Section 40-12-221 - License Required. - If any person shall engage in or continue in any...

Section 40-12-222 - Levy and Amount of Tax. - (a)(1) In addition to all other taxes now imposed by...

Section 40-12-223 - Exemptions. - There are exempted from the computation of the amount of...

Section 40-12-224 - Collection of Tax. - The provisions of this article shall be administered and the...

Section 40-12-226 - Deposit in State Treasury. - All taxes or other funds received or collected by the...

Section 40-12-227 - Disposition of Funds. - The total proceeds of the taxes or other funds deposited...

Article 5 - Motor Vehicles.

Division 1 - General Provisions.

Section 40-12-240 - Definitions. - (a) For the purpose of this article, the following terms...

Section 40-12-241 - Station Wagons, Jeeps, etc., Classified as Passenger Automobiles. - Station wagons, jeeps, and similar motor vehicles which are kept...

Section 40-12-242 - License Taxes and Registration Fees - Private Passenger Automobiles and Motorcycles; Electric Vehicles; Electric Transportation Infrastructure Grant Program. - (a) The following annual license taxes and registration fees are...

Section 40-12-242.1 - License Taxes and Registration Fees-Allocation of Proceeds From Certain Taxes and Fees. - The Legislature finds and declares the following regarding the distribution...

Section 40-12-242.2 - License Taxes and Registration Fees-Electirc Low-Speed Vehicles. - (a) Notwithstanding Section 40-12-242(b)(1), effective January 1, 2022, the additional...

Section 40-12-243 - License Taxes and Registration Fees - Exemption of Private Passenger Vehicles of Foreign Consuls; Special Plates for Such Vehicles. - (a) Duly constituted and appointed consuls and honorary consuls of...

Section 40-12-244 - License Tags and Registration Fees - Exemption for Members of Armed Forces, Etc. - There shall be exempt from the operation of the privilege...

Section 40-12-245.1 - License Taxes and Registration Fees - Vehicles Designed and Constructed for Transport of Raw Cotton From Harvest to Cotton Gin. - (a) Notwithstanding any provision of law to the contrary, the...

Section 40-12-246 - License Taxes and Registration Fees - Motor Buses or Motor Vehicles Transporting Passengers for Hire. - (a) The following annual license taxes and registration fees are...

Section 40-12-246.1 - License Tax and Registration Fees - Exemption for Motor Bus Passenger Carrier Vehicles; Special License. - (a) Any motor bus passenger carrier vehicle owned or otherwise...

Section 40-12-247 - License Taxes and Registration Fees - Hearses and Ambulances. - For each ambulance and automobile hearse operated on the public...

Section 40-12-248 - License Taxes and Registration Fees - Trucks or Truck Tractors - Generally. - THIS SECTION WAS AMENDED BY ACT 2022-206 IN THE 2022...

Section 40-12-249 - License Taxes and Registration Fees - Trucks or Truck Tractors - Change in Gross Vehicle Weight Allowance or in Use of Vehicle. - (a) If, after having obtained a license under Section 40-12-248...

Section 40-12-250 - Tags for Motor Vehicles Used by State, Etc. - (a) Motor vehicles owned and used by the state, a...

Section 40-12-251 - Motor Tractors. - For each motor tractor used on the highways of this...

Section 40-12-252 - Basis of Tax for Trailers; Permanent License Plate. - (a) The following annual license taxes and registration fees are...

Section 40-12-253 - Ad Valorem Taxation of Motor Vehicles. - (a) Effective January 1, 2000, ad valorem taxes on motor...

Section 40-12-254 - Motor Vehicles Issued to Disabled Veterans; Fees. - (a) Any disabled veteran of World War II or of...

Section 40-12-255 - Manufactured Homes. - (a) Every person, firm, or corporation who owns, maintains or...

Section 40-12-256 - Travel Trailers - Ad Valorem Taxation - Generally. - No identification tag for a travel trailer shall be issued...

Section 40-12-257 - Citations for Noncompliance With Sections 40-12-255 and 40-12-256. - Any state, county or municipal law-enforcement officer, or license inspector...

Section 40-12-258 - Reregistration of Certain Stored Motor Vehicles; Placement of License Tags. - (a) Except for vehicles provided for in subsections (b) and...

Section 40-12-259 - Computation and Payment of License Tax and Registration Fee. - Notwithstanding any other provision of law, the license tax and...

Section 40-12-260 - Transfer of License Plates; Registration Procedures; Receipts; Penalty. - (a) Effective January 1, 1998, license plates, except for license...

Section 40-12-262 - Effect of Provisions Relative to Registration and Display of Tags on Nonresidents; International Registration Plan; Temporary Trip Permit; Penalties. - (a) The provisions of the foregoing sections relative to registration...

Section 40-12-263 - Registration of Certain Commercial Vehicles Owned by Nonresidents Prohibited. - No truck, semitrailer truck, road tractor, or other like motor...

Section 40-12-264 - Time Limit for Purchase of Tags or Plates; Dealer Plates; Manufacturer Plates. - (a) Any person, including a motor vehicle dealer, acquiring a...

Section 40-12-265 - Mutilation or Alteration of Tags; Replacement Tags; Use of Improper Tags. - (a) It shall be unlawful for any person to mutilate...

Section 40-12-267 - Date Licenses Become Due and Delinquent. - Repealed by Act 2013-398, §4, effective May 23, 2013.

Section 40-12-268 - Other Taxes Precluded. - The registration fee or license tax herein required to be...

Section 40-12-269 - Remittance of Moneys and Certification of Lists of Motor Vehicles by Probate Judge. - (a) On or before the twentieth day of each month,...

Section 40-12-270 - Disbursement of Net Proceeds From License Taxes and Registration Fees; Secondary Road Committee Created. - (a) The moneys collected each month by the judge of...

Section 40-12-271 - Fee of Probate Judge or County License Commissioner for Issuing License. - The probate judge or license commissioner of the county, for...

Section 40-12-271.1 - Exemption for Disabled Veterans From License Plate Issuance Fee. - A disabled veteran who qualifies for a partial or full...

Section 40-12-272 - Rules and Regulations for Enforcement of Sections 40-12-260, 40-12-261, and 40-12-266. - The Commissioner of Revenue shall issue such rules and regulations...

Section 40-12-273 - Increase in License Tax and Registration Fee Authorized. - (a) Effective October 1, 1984, in addition to the regular...

Section 40-12-274 - Disposition of Additional Fees Collected Pursuant to Section 40-12-274. - The additional fees collected each month by the probate judge,...

Section 40-12-275 - Review of Personalized License Plates Issued Under This Chapter and Chapter 6 of Title 32; Appeals. - (a) The Department of Revenue shall review all personalized license...

Division 2 - Antique Vehicles.

Section 40-12-290 - Registration of Vintage Vehicle. - (a) Subject to the requirements of subsections (b), (c), (d)...

Section 40-12-291 - Design and Renewal of License Plates or Tags. - "Vintage vehicle" license plates shall be of such size and...

Section 40-12-292 - Replacement of Defaced, Lost or Destroyed Plates or Tags. - Should any license plates or tags issued pursuant to this...

Section 40-12-293 - Exemption From Certain Other Licensing Requirements, License or Privilege Taxes and Ad Valorem Taxation; Exceptions. - Except for the provisions of Sections 40-12-260 and 40-12-261, a...

Section 40-12-294 - Rules and Regulations. - The state Department of Revenue shall make such rules and...

Section 40-12-296 - Disposition of Funds. - All moneys derived from the registration and licensing of vintage...

Section 40-12-297 - Registration of Original License Plate Issued in Model Year of Vehicle. - (a) The owner of any vehicle designated as a 1976...

Division 3 - Handicapped Persons.

Section 40-12-300 - Preparation, Issuance, and Use of Distinctive License Plates. - (a)(1) The distinctive license plates provided for herein shall be...

Section 40-12-301 - Transfer of Distinctive License Plates Between Motor Vehicle Owners and Between Motor Vehicles; Issuance of Standard License Plates to Motor Vehicle Previously Issued Distinctive License Plates; Construction of Section. - The distinctive license plates issued pursuant to this division shall...

Section 40-12-302 - Design. - The design of motor vehicle license plates for individuals with...

Division 4

Section 40-12-305 - Implementation of Fort System. - (a)(1) Notwithstanding the provisions of subsection (a) of Section 32-6-65,...

Section 40-12-306 - (Committee Dissolves December 31, 2023, Unless Extended) Advisory Committee. - (a)(1) To ensure that local taxing jurisdictions and taxpayers have...

Section 40-12-307 - Calculation of Tax Rate; Distribution of Taxes. - (a) On or before December 1, 2021, and December 1...

Section 40-12-308 - Registration Fees; License Plate. - (a) A motor vehicle registered through the FORT system shall...

Section 40-12-309 - Rulemaking Authority. - The department may adopt rules for the implementation of this...

Article 6 - Stores.

Section 40-12-310 - "Store" Defined; Construction. - The term "store" as used in this article shall be...

Section 40-12-311 - Who Must Procure License. - It shall be unlawful for any person, firm, corporation, association,...

Section 40-12-312 - Application for License. - Any person, firm, corporation, association, or copartnership desiring to operate,...

Section 40-12-313 - Examination of Application and Issuance of License. - As soon as practical after the receipt of any such...

Section 40-12-314 - Expiration and Renewal of Licenses. - All licenses shall be so issued as to expire on...

Section 40-12-315 - Annual Fees. - Every person, firm, corporation, association, or copartnership opening, establishing, operating,...

Section 40-12-316 - Fees for Portion of Year. - Any person beginning a new business on or after April...

Section 40-12-317 - Scope of Article. - The provisions of this article shall be construed to apply...

Section 40-12-318 - Payment of Expenses; Net Collections Paid Into Treasury. - It shall be the duty of the probate judge or...

Section 40-12-319 - Penalty for Violation of Article. - Any person, firm, corporation, copartnership, or association who shall violate...

Article 7 - Exemption of Certain Persons.

Division 1 - General Provisions.

Section 40-12-330 - Exemptions for Blind Persons. - All blind persons, as defined in Section 40-1-1, shall be...

Division 2 - Disabled Veterans.

Section 40-12-340 - Eligibility; Scope. - Every bona fide permanent resident of the State of Alabama...

Section 40-12-341 - State License. - Each such veteran who shall engage in or carry on...

Section 40-12-342 - County License. - Each such person who shall engage in or carry on...

Section 40-12-343 - Municipal License. - Each such person who shall engage in or carry on...

Section 40-12-344 - Employees, Apprentices and Helpers. - Any person who assists or serves such veteran in the...

Section 40-12-345 - Form of License Issued. - It shall be the duty of each and every official...

Section 40-12-346 - Expiration of License. - All licenses issued under this division shall be in the...

Section 40-12-347 - Proof of Disability. - Proof of disability shall be made by exhibiting a federal...

Section 40-12-348 - Corporations, Associations and Partnerships. - No exemption or commutation herein provided for shall be allowed...

Section 40-12-349 - Fraudulently Obtaining License. - Any license issued under the provisions of this division shall...

Section 40-12-350 - County in Which Issued. - No license herein provided for shall be issued in any...

Section 40-12-351 - Penalty for Violation by Officials. - Any probate judge, city clerk, or city comptroller who willfully...

Section 40-12-352 - Certain Veterans Not Included in Law. - Any veteran whose property, both real and personal, is valued...

Division 3 - Veterans of World War II.

Section 40-12-370 - Eligibility; Scope. - Every bona fide permanent resident of the State of Alabama...

Section 40-12-371 - State License. - Such veterans who shall engage in or carry on any...

Section 40-12-372 - County License. - Such veterans who shall engage in or carry on any...

Section 40-12-373 - Municipal License. - Each such veteran who shall engage in or carry on...

Section 40-12-374 - Duty of Officials; Form of License; Penalty for Transfer. - It shall be the duty of every official charged with...

Section 40-12-375 - Corporations, Associations and Partnerships; Certain Veterans Not Exempt. - No exemption under the provisions of this division shall be...

Section 40-12-376 - Fraudulently Obtaining License. - Any license issued under the provisions of this division shall...

Section 40-12-377 - Penalty for Violation by Officials. - Any person charged with the duty of issuing licenses in...

Article 8 - Motor Vehicle Dealers, Reconditioners, Rebuilders, and Wholesalers.

Section 40-12-390 - Definitions. - The following words and phrases, when used in this article,...

Section 40-12-391 - License - Generally. - (a) No person shall be licensed as a motor vehicle...

Section 40-12-392 - License - Applications; Inspection of Records; Restrictions on Sales; Liability Insurance. - (a) The application for a master dealer license shall be...

Section 40-12-392.1 - License — Adjustment of Application Fees; Biennial License. - (a) Beginning October 1, 2020, the application fee prescribed in...

Section 40-12-393 - License - Disposition of Fees Collected. - The commissioner shall deposit the application fees collected under this...

Section 40-12-395 - License - Supplemental Licenses; Off-Site Sales. - THIS SECTION WAS AMENDED BY ACT 2022-344 IN THE 2022...

Section 40-12-396 - License - Suspension or Revocation; Reasons for Revocation or Denial of License. - (a) The commissioner may, subject to the appeal provisions allowed...

Section 40-12-398 - Bond Prerequisite to Issuance of License. - Before any master dealer license may be issued to a...

Section 40-12-399 - Records to Be Kept by Licensees. - Every licensee under this article shall keep books and records...

Section 40-12-400 - Violations of Article. - Any person violating any of the provisions of this article...

Article 9 - Automotive Dismantlers and Parts Recyclers.

Section 40-12-410 - Definitions. - For the purposes of this article, the following terms shall...

Section 40-12-411 - License - Required. - No person, firm, or corporation in this state, unless licensed...

Section 40-12-412 - License - Application. - Every person, firm, or corporation desiring to engage in the...

Section 40-12-413 - License - Fee. - Every application for a license as an automotive dismantler and...

Section 40-12-414 - License - Proof of Financial Responsibility. - (a) Except as provided in subsection (b), every person, firm,...

Section 40-12-415 - License - Term; Renewal. - Every privilege license issued to an automotive dismantler and parts...

Section 40-12-416 - License - Refusal, Cancellation, or Revocation - Authority of Commissioner of Revenue. - The Commissioner of Revenue, subject to the notice and appeal...

Section 40-12-418 - Other Licenses Not Required. - An automotive dismantler and parts recycler may, as an end...

Section 40-12-419 - Records to Be Kept; Inspection of Records. - Every automotive dismantler and parts recycler shall keep a register...

Section 40-12-420 - Transfer of Motor Vehicle Certificate of Title to or From Automotive Dismantler and Parts Recycler. - An automotive dismantler and parts recycler, duly licensed under this...

Section 40-12-421 - Restrictions on Sales at Salvage Pools or Salvage Disposal Sales; Buyer's Identification Cards. - (a) Sales at a salvage pool or a salvage disposal...

Section 40-12-422 - Salvage Dealers Licensed in Other States. - Nothing in this article shall prohibit salvage dealers licensed in...

Section 40-12-423 - License Plates From Dismantled Vehicles to Be Forwarded to Department of Revenue. - Repealed by Act 2015-70 effective April 21, 2015.

Section 40-12-424 - Penalty. - Any person violating any provision of this article shall be...

Section 40-12-425 - Injunctive Relief. - The district attorney of any judicial circuit may seek injunctive...

Article 10

Section 40-12-445 - Definitions. - As used in this article, the following words shall have...

Section 40-12-446 - License Required; Application; Recordkeeping. - (a) A person may not engage in the business of...

Section 40-12-447 - License Fee; Expiration and Renewal. - (a) An application for a license as a motor vehicle...

Section 40-12-448 - Surety Bond. - (a) Except as provided in subsection (b), before being licensed...

Section 40-12-449 - Suspension, Revocation, or Denial of License. - (a) Subject to the appeal provisions allowed under Chapter 2A,...

Section 40-12-450 - Violations. - A person who violates this article is guilty of a...

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Code of Alabama Title 40 - Revenue and Taxation. Chapter 12 - Licenses.

Code of Alabama
Title 40 - Revenue and Taxation.
Chapter 12 - Licenses.