State Codes and Statutes

Statutes > Alabama > Title40 > Chapter12

Section 40-12-1 Change of place of business.
Section 40-12-2 Issuance; form of license; levy of county tax; actions for recovery of tax.
Section 40-12-3 Collection and distribution where both state and county license tax levied.
Section 40-12-4 County license tax for school purposes - Authority to levy.
Section 40-12-4.1 County license tax for school purposes - Use of proceeds from taxes levied under Section 40-12-4.
Section 40-12-5 County license tax for school purposes - Collection and enforcement.
Section 40-12-6 County license tax for school purposes - Administration and collection in accordance with Sections 11-51-180 through 11-51-185.
Section 40-12-7 County license tax for school purposes - Disposition of funds collected; charge for collecting.
Section 40-12-8 False affidavits or certificates.
Section 40-12-9 Penalty for failure to take out license; selling throughout state under one license.
Section 40-12-10 License inspectors generally; when taxes due and payable; collection and distribution of penalties and citation fees on delinquent licenses.
Section 40-12-11 Bonds of license inspectors.
Section 40-12-12 License to designate place of business.
Section 40-12-13 Engaging in several businesses.
Section 40-12-14 Two or more licenses on same business.
Section 40-12-15 License deemed a personal privilege; transferability.
Section 40-12-16 Sworn statements of amount of capital, value of goods, stock, etc.
Section 40-12-17 Population of municipality as determining tax.
Section 40-12-18 Penalty on agents of persons, firms, etc., who have not paid tax.
Section 40-12-19 Duty of Department of Finance to prepare forms of licenses.
Section 40-12-20 License and stub must correspond.
Section 40-12-21 Records to be kept by probate judge.
Section 40-12-22 Disposition of moneys by probate judge.
Section 40-12-23 Applications for refunds; additional license.
Section 40-12-24 Department of Revenue to certify refund; state Comptroller and county commission to draw warrants payable to applicant.
Section 40-12-25 License for part of year.
Section 40-12-26 Due and delinquent date; term of license.
Section 40-12-27 Each day's violation a separate offense.
Section 40-12-28 Disposition of proceeds of funds from licenses pertaining to timber or timber products.
Section 40-12-29 Additional penalty for failure to comply with Articles 8 and 9 of this chapter.
Section 40-12-30 Department of Revenue authorized to promulgate rules and regulations.
Section 40-12-31 Occupational taxes authorized.
Section 40-12-40 Who must procure state and county licenses.
Section 40-12-41 Abstract companies, etc.
Section 40-12-42 Acetylene gas and carbide manufacturers.
Section 40-12-43 Actuaries, auditors, and public accountants.
Section 40-12-43.1 Added fee for private examining or collecting firms.
Section 40-12-44 Adding machines, calculating machines, comptometers, etc.
Section 40-12-45 Advertising.
Section 40-12-46 Air-conditioning plants and equipment.
Section 40-12-47 Amusement parks.
Section 40-12-48 Architects.
Section 40-12-49 Attorneys.
Section 40-12-50 Auctioneers.
Section 40-12-51 Automobile dealers.
Section 40-12-53 Automobile accessory dealers.
Section 40-12-54 Automobile garages and shops.
Section 40-12-55 Automobile storage garages.
Section 40-12-56 Automobile storage other than in garages.
Section 40-12-57 Automobile tire retreading shops.
Section 40-12-58 Barbers.
Section 40-12-59 Baseball parks.
Section 40-12-60 Battery shops.
Section 40-12-61 Beauty parlors, etc.
Section 40-12-62 Bicycles and motorcycles.
Section 40-12-63 Blueprint makers.
Section 40-12-64 Bond makers.
Section 40-12-65 Bottlers.
Section 40-12-66 Bowling alleys.
Section 40-12-67 Brokers and agents of iron, railway, etc., supplies.
Section 40-12-68 Brooms, brushes, mops, etc.
Section 40-12-69 Cereal beverages, carbonated or other soft drinks - Retailers.
Section 40-12-70 Cereal beverages, carbonated or other soft drinks - Wholesalers.
Section 40-12-71 Certified public accountants.
Section 40-12-72 Cigars, cigarettes, cheroots, etc. - Retailers.
Section 40-12-73 Cigars, cigarettes, cheroots, etc. - Wholesalers.
Section 40-12-74 Circuses.
Section 40-12-75 Cleaning and pressing establishments.
Section 40-12-76 Coal and coke dealers - Maintaining yards.
Section 40-12-77 Coal and coke dealers - Not maintaining yards.
Section 40-12-78 Coffins and caskets - Manufacturers.
Section 40-12-79 Coffins and caskets - Dealers and agents.
Section 40-12-80 Collection agencies.
Section 40-12-81 Commission merchants or merchandise brokers.
Section 40-12-82 Concerts, musical entertainments, etc.
Section 40-12-83 Conditional sales contracts, drafts, acceptances, etc.; dealers in.
Section 40-12-84 Construction companies or contractors.
Section 40-12-85 Cotton buyers.
Section 40-12-86 Cotton compresses.
Section 40-12-87 Cottonseed oil mills, cotton mills, factories, etc.
Section 40-12-88 Cotton warehouses.
Section 40-12-89 Credit agencies.
Section 40-12-90 Creosoting, etc.
Section 40-12-91 Delicatessen shops.
Section 40-12-92 Dentists.
Section 40-12-93 Detective agencies.
Section 40-12-94 Developing and printing films.
Section 40-12-95 Devices for testing skill and strength used for profit.
Section 40-12-96 Directories.
Section 40-12-97 Electric refrigerators, electric or gas heaters, etc.
Section 40-12-98 Embalmers.
Section 40-12-99 Engineers.
Section 40-12-100 Fertilizer factories.
Section 40-12-101 Fire, closing out, etc., sales.
Section 40-12-102 Fireworks.
Section 40-12-103 Flying jennies, merry-go-rounds, etc.
Section 40-12-104 Fortunetellers, palmists, clairvoyants, etc.
Section 40-12-105 Fruit dealers.
Section 40-12-106 Gasoline stations and pumps.
Section 40-12-107 Glass.
Section 40-12-108 Golf, miniature golf, etc., courses.
Section 40-12-109 Hat-cleaning establishments.
Section 40-12-110 Hide, fur, etc., dealers.
Section 40-12-111 Horse show, rodeo, or dog and pony shows.
Section 40-12-112 Horse, mule, etc., dealers.
Section 40-12-113 Ice cream.
Section 40-12-114 Ice factories.
Section 40-12-115 Innkeepers and hotels.
Section 40-12-116 Junk dealers.
Section 40-12-117 Laundered towel, apron, etc., rentals; diaper services.
Section 40-12-118 Laundries.
Section 40-12-119 Legerdemain and sleight of hand.
Section 40-12-120 Lightning rods.
Section 40-12-121 Lumber and timber dealers.
Section 40-12-122 Lumberyards.
Section 40-12-123 Machinery repair shops.
Section 40-12-124 Manicurists, hairdressers, etc.
Section 40-12-125 Mattresses, cushions, pillows, etc.
Section 40-12-126 Medicine, chemistry, bacteriology, etc.
Section 40-12-127 Mimeographs, duplicating machines, dictaphones, etc.
Section 40-12-128 Mining of iron ore - Levy and amount of tax; limitation of actions.
Section 40-12-129 Mining of iron ore - Report of operators.
Section 40-12-130 Mining of iron ore - Report of persons receiving products.
Section 40-12-131 Monuments and tombstones.
Section 40-12-132 Moving picture shows - Transient operators.
Section 40-12-133 Moving picture shows - Permanent operators.
Section 40-12-134 Newsstands.
Section 40-12-135 Oculists, optometrists and opticians.
Section 40-12-136 Osteopaths and chiropractors.
Section 40-12-137 Packinghouses, cold storage plants, etc.
Section 40-12-138 Pawnbrokers.
Section 40-12-139 Peddlers and itinerant vendors.
Section 40-12-140 Photographers and photograph galleries.
Section 40-12-141 Pianos, organs and other musical instruments.
Section 40-12-142 Pig iron storage operators.
Section 40-12-143 Pistols, revolvers, bowie and dirk knives, etc.
Section 40-12-144 Playing cards.
Section 40-12-145 Plumbers, steam fitters, tin shop operators, etc.
Section 40-12-146 Pool tables.
Section 40-12-147 Racetracks, athletic fields, etc.
Section 40-12-148 Radios.
Section 40-12-149 Real estate brokers and agents - Realty situated within state.
Section 40-12-150 Real estate brokers and agents - Realty situated without the state.
Section 40-12-151 Restaurants, cafes, cafeterias, etc.
Section 40-12-152 Roadhouses, nightclubs, etc.
Section 40-12-153 Sandwich shops, barbecue stands, etc.
Section 40-12-154 Sawmills, heading mills or stave mills.
Section 40-12-155 Scientists, naturopaths, and chiropodists.
Section 40-12-156 Sewing machines.
Section 40-12-157 Shooting galleries.
Section 40-12-158 Shotguns, rifles, ammunition, etc.
Section 40-12-159 Skating rinks.
Section 40-12-160 Soliciting brokers.
Section 40-12-161 Spectacles or eyeglasses.
Section 40-12-162 Stock and bond brokers.
Section 40-12-163 Street fairs and carnivals.
Section 40-12-164 Supply cars.
Section 40-12-165 Syrup and sugar factories.
Section 40-12-166 Theaters, vaudeville and variety shows.
Section 40-12-167 Ticket scalpers.
Section 40-12-168 Tourist camps.
Section 40-12-169 Tractors, road machinery and trailers.
Section 40-12-170 Trading stamps.
Section 40-12-171 Transfer of freight.
Section 40-12-172 Transient dealers.
Section 40-12-173 Transient theatrical and vaudeville shows.
Section 40-12-174 Transient vendors and peddlers.
Section 40-12-175 Turpentine and resin stills.
Section 40-12-176 Vending machines.
Section 40-12-177 Veneer mills, planing mills, box factories, etc.
Section 40-12-178 Veterinary surgery.
Section 40-12-179 Warehouses and yards.
Section 40-12-180 Waste grease and animal by-products.
Section 40-12-190 Definitions.
Section 40-12-191 Required; application.
Section 40-12-192 When department may refuse to issue license; appeal.
Section 40-12-193 Filing fee.
Section 40-12-194 Bond required.
Section 40-12-195 Issuance of license; revocation; nontransferability.
Section 40-12-196 Engaging in business without license.
Section 40-12-197 Reports and payments upon discontinuance or transfer of business.
Section 40-12-198 Transportation of gasoline; inspections.
Section 40-12-199 Transportation of gasoline by boats over navigable waters of state.
Section 40-12-200 Delivery of gasoline from tank truck to motor vehicle tank prohibited; exception.
Section 40-12-201 Forfeiture of vehicles and boats illegally transporting or delivering gasoline.
Section 40-12-202 Rewards; disposition of proceeds of fines.
Section 40-12-204 Restraining and enjoining violations.
Section 40-12-205 Applicability of article to interstate and foreign commerce.
Section 40-12-206 Exchange of information with other states.
Section 40-12-220 Definitions.
Section 40-12-220.1 Legislative intent.
Section 40-12-221 License required.
Section 40-12-222 Levy and amount of tax.
Section 40-12-223 Exemptions.
Section 40-12-224 Collection of tax.
Section 40-12-226 Deposit in State Treasury.
Section 40-12-227 Disposition of funds.
Section 40-12-240 Definitions.
Section 40-12-241 Station wagons, jeeps, etc., classified as passenger automobiles.
Section 40-12-242 License taxes and registration fees - Private passenger automobiles and motorcycles.
Section 40-12-243 License taxes and registration fees - Exemption of private passenger vehicles of foreign consuls; special plates for such vehicles.
Section 40-12-244 License tags and registration fees - Exemption for members of armed forces, etc.
Section 40-12-245.1 License taxes and registration fees - Vehicles designed and constructed for transport of raw cotton from harvest to cotton gin.
Section 40-12-246 License taxes and registration fees - Motor buses or motor vehicles transporting passengers for hire.
Section 40-12-246.1 License tax and registration fees - Exemption for motor bus passenger carrier vehicles; special license.
Section 40-12-247 License taxes and registration fees - Hearses and ambulances.
Section 40-12-248 License taxes and registration fees - Trucks or truck tractors - Generally.
Section 40-12-249 License taxes and registration fees - Trucks or truck tractors - Change in gross vehicle weight allowance or in use of vehicle.
Section 40-12-250 Tags for motor vehicles used by state, etc.
Section 40-12-251 Motor tractors.
Section 40-12-252 Basis of tax for trailers; permanent license plate.
Section 40-12-253 Ad valorem taxation of motor vehicles.
Section 40-12-254 Motor vehicles issued to disabled veterans.
Section 40-12-255 Manufactured homes.
Section 40-12-256 Travel trailers - Ad valorem taxation - Generally.
Section 40-12-257 Citations for noncompliance with Sections 40-12-255 and 40-12-256.
Section 40-12-258 Reregistration of certain stored motor vehicles; placement of license tags.
Section 40-12-259 Computation and payment of license tax and registration fee.
Section 40-12-260 Transfer of license plates; registration procedures; receipts; penalty.
Section 40-12-262 Effect of provisions relative to registration and display of tags on nonresidents; international registration plan; temporary trip permit; penalties.
Section 40-12-263 Registration of certain commercial vehicles owned by nonresidents prohibited.
Section 40-12-264 Time limit for purchase of tags or plates; dealer plates; manufacturer plates.
Section 40-12-265 Mutilation or alteration of tags; replacement tags; use of improper tags.
Section 40-12-267 Date licenses become due and delinquent.
Section 40-12-268 Other taxes precluded.
Section 40-12-269 Remittance of moneys and certification of lists of motor vehicles by probate judge.
Section 40-12-270 Disbursement of net proceeds from license taxes and registration fees; Secondary Road Committee created.
Section 40-12-271 Fee of probate judge or county license commissioner for issuing license.
Section 40-12-272 Rules and regulations for enforcement of Sections 40-12-260, 40-12-261, and 40-12-266.
Section 40-12-273 Increase in license tax and registration fee authorized.
Section 40-12-274 Disposition of additional fees collected pursuant to Section 40-12-274.
Section 40-12-290 Registration of vintage vehicle.
Section 40-12-291 Design and renewal of license plates or tags.
Section 40-12-292 Replacement of defaced, lost or destroyed plates or tags.
Section 40-12-293 Exemption from certain other licensing requirements, license or privilege taxes and ad valorem taxation; exceptions.
Section 40-12-294 Rules and regulations.
Section 40-12-296 Disposition of funds.
Section 40-12-297 Registration of original license plate issued in model year of vehicle.
Section 40-12-300 Preparation, issuance, and use of distinctive license plates.
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 lic
Section 40-12-302 Design.
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.
Section 40-12-319 Penalty for violation of article.
Section 40-12-330 Exemptions for blind persons.
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.
Section 40-12-351 Penalty for violation by officials.
Section 40-12-352 Certain veterans not included in law.
Section 40-12-370 Eligibility; scope.
Section 40-12-371 State license.
Section 40-12-372 County license.
Section 40-12-373 Municipal license.
Section 40-12-374 Duty of officials; form of license; penalty for transfer.
Section 40-12-375 Corporations, associations and partnerships; certain veterans not exempt.
Section 40-12-376 Fraudulently obtaining license.
Section 40-12-377 Penalty for violation by officials.
Section 40-12-390 Definitions.
Section 40-12-391 License - Generally.
Section 40-12-392 License - Applications; inspection of records; restrictions on sales; liability insurance.
Section 40-12-393 License - Disposition of fees collected.
Section 40-12-395 License - Supplemental licenses; off-site sales.
Section 40-12-396 License - Suspension or revocation; reasons for revocation or denial of license.
Section 40-12-398 Bond prerequisite to issuance of license.
Section 40-12-399 Records to be kept by licensees.
Section 40-12-400 Penalty for violations of article.
Section 40-12-410 Definitions.
Section 40-12-411 License - Required.
Section 40-12-412 License - Application.
Section 40-12-413 License - Fee.
Section 40-12-414 License - Proof of financial responsibility.
Section 40-12-415 License - Term; renewal.
Section 40-12-416 License - Refusal, cancellation, or revocation - Authority of Commissioner of Revenue.
Section 40-12-418 Other licenses not required.
Section 40-12-419 Records to be kept; inspection of records.
Section 40-12-420 Transfer of motor vehicle certificate of title to or from automotive dismantler and parts recycler.
Section 40-12-421 Restrictions on sales at salvage pools or salvage disposal sales; buyer's identification cards.
Section 40-12-422 Salvage dealers licensed in other states.
Section 40-12-423 License plates from dismantled vehicles to be forwarded to Department of Revenue.
Section 40-12-424 Penalty.
Section 40-12-425 Injunctive relief.

State Codes and Statutes

Statutes > Alabama > Title40 > Chapter12

Section 40-12-1 Change of place of business.
Section 40-12-2 Issuance; form of license; levy of county tax; actions for recovery of tax.
Section 40-12-3 Collection and distribution where both state and county license tax levied.
Section 40-12-4 County license tax for school purposes - Authority to levy.
Section 40-12-4.1 County license tax for school purposes - Use of proceeds from taxes levied under Section 40-12-4.
Section 40-12-5 County license tax for school purposes - Collection and enforcement.
Section 40-12-6 County license tax for school purposes - Administration and collection in accordance with Sections 11-51-180 through 11-51-185.
Section 40-12-7 County license tax for school purposes - Disposition of funds collected; charge for collecting.
Section 40-12-8 False affidavits or certificates.
Section 40-12-9 Penalty for failure to take out license; selling throughout state under one license.
Section 40-12-10 License inspectors generally; when taxes due and payable; collection and distribution of penalties and citation fees on delinquent licenses.
Section 40-12-11 Bonds of license inspectors.
Section 40-12-12 License to designate place of business.
Section 40-12-13 Engaging in several businesses.
Section 40-12-14 Two or more licenses on same business.
Section 40-12-15 License deemed a personal privilege; transferability.
Section 40-12-16 Sworn statements of amount of capital, value of goods, stock, etc.
Section 40-12-17 Population of municipality as determining tax.
Section 40-12-18 Penalty on agents of persons, firms, etc., who have not paid tax.
Section 40-12-19 Duty of Department of Finance to prepare forms of licenses.
Section 40-12-20 License and stub must correspond.
Section 40-12-21 Records to be kept by probate judge.
Section 40-12-22 Disposition of moneys by probate judge.
Section 40-12-23 Applications for refunds; additional license.
Section 40-12-24 Department of Revenue to certify refund; state Comptroller and county commission to draw warrants payable to applicant.
Section 40-12-25 License for part of year.
Section 40-12-26 Due and delinquent date; term of license.
Section 40-12-27 Each day's violation a separate offense.
Section 40-12-28 Disposition of proceeds of funds from licenses pertaining to timber or timber products.
Section 40-12-29 Additional penalty for failure to comply with Articles 8 and 9 of this chapter.
Section 40-12-30 Department of Revenue authorized to promulgate rules and regulations.
Section 40-12-31 Occupational taxes authorized.
Section 40-12-40 Who must procure state and county licenses.
Section 40-12-41 Abstract companies, etc.
Section 40-12-42 Acetylene gas and carbide manufacturers.
Section 40-12-43 Actuaries, auditors, and public accountants.
Section 40-12-43.1 Added fee for private examining or collecting firms.
Section 40-12-44 Adding machines, calculating machines, comptometers, etc.
Section 40-12-45 Advertising.
Section 40-12-46 Air-conditioning plants and equipment.
Section 40-12-47 Amusement parks.
Section 40-12-48 Architects.
Section 40-12-49 Attorneys.
Section 40-12-50 Auctioneers.
Section 40-12-51 Automobile dealers.
Section 40-12-53 Automobile accessory dealers.
Section 40-12-54 Automobile garages and shops.
Section 40-12-55 Automobile storage garages.
Section 40-12-56 Automobile storage other than in garages.
Section 40-12-57 Automobile tire retreading shops.
Section 40-12-58 Barbers.
Section 40-12-59 Baseball parks.
Section 40-12-60 Battery shops.
Section 40-12-61 Beauty parlors, etc.
Section 40-12-62 Bicycles and motorcycles.
Section 40-12-63 Blueprint makers.
Section 40-12-64 Bond makers.
Section 40-12-65 Bottlers.
Section 40-12-66 Bowling alleys.
Section 40-12-67 Brokers and agents of iron, railway, etc., supplies.
Section 40-12-68 Brooms, brushes, mops, etc.
Section 40-12-69 Cereal beverages, carbonated or other soft drinks - Retailers.
Section 40-12-70 Cereal beverages, carbonated or other soft drinks - Wholesalers.
Section 40-12-71 Certified public accountants.
Section 40-12-72 Cigars, cigarettes, cheroots, etc. - Retailers.
Section 40-12-73 Cigars, cigarettes, cheroots, etc. - Wholesalers.
Section 40-12-74 Circuses.
Section 40-12-75 Cleaning and pressing establishments.
Section 40-12-76 Coal and coke dealers - Maintaining yards.
Section 40-12-77 Coal and coke dealers - Not maintaining yards.
Section 40-12-78 Coffins and caskets - Manufacturers.
Section 40-12-79 Coffins and caskets - Dealers and agents.
Section 40-12-80 Collection agencies.
Section 40-12-81 Commission merchants or merchandise brokers.
Section 40-12-82 Concerts, musical entertainments, etc.
Section 40-12-83 Conditional sales contracts, drafts, acceptances, etc.; dealers in.
Section 40-12-84 Construction companies or contractors.
Section 40-12-85 Cotton buyers.
Section 40-12-86 Cotton compresses.
Section 40-12-87 Cottonseed oil mills, cotton mills, factories, etc.
Section 40-12-88 Cotton warehouses.
Section 40-12-89 Credit agencies.
Section 40-12-90 Creosoting, etc.
Section 40-12-91 Delicatessen shops.
Section 40-12-92 Dentists.
Section 40-12-93 Detective agencies.
Section 40-12-94 Developing and printing films.
Section 40-12-95 Devices for testing skill and strength used for profit.
Section 40-12-96 Directories.
Section 40-12-97 Electric refrigerators, electric or gas heaters, etc.
Section 40-12-98 Embalmers.
Section 40-12-99 Engineers.
Section 40-12-100 Fertilizer factories.
Section 40-12-101 Fire, closing out, etc., sales.
Section 40-12-102 Fireworks.
Section 40-12-103 Flying jennies, merry-go-rounds, etc.
Section 40-12-104 Fortunetellers, palmists, clairvoyants, etc.
Section 40-12-105 Fruit dealers.
Section 40-12-106 Gasoline stations and pumps.
Section 40-12-107 Glass.
Section 40-12-108 Golf, miniature golf, etc., courses.
Section 40-12-109 Hat-cleaning establishments.
Section 40-12-110 Hide, fur, etc., dealers.
Section 40-12-111 Horse show, rodeo, or dog and pony shows.
Section 40-12-112 Horse, mule, etc., dealers.
Section 40-12-113 Ice cream.
Section 40-12-114 Ice factories.
Section 40-12-115 Innkeepers and hotels.
Section 40-12-116 Junk dealers.
Section 40-12-117 Laundered towel, apron, etc., rentals; diaper services.
Section 40-12-118 Laundries.
Section 40-12-119 Legerdemain and sleight of hand.
Section 40-12-120 Lightning rods.
Section 40-12-121 Lumber and timber dealers.
Section 40-12-122 Lumberyards.
Section 40-12-123 Machinery repair shops.
Section 40-12-124 Manicurists, hairdressers, etc.
Section 40-12-125 Mattresses, cushions, pillows, etc.
Section 40-12-126 Medicine, chemistry, bacteriology, etc.
Section 40-12-127 Mimeographs, duplicating machines, dictaphones, etc.
Section 40-12-128 Mining of iron ore - Levy and amount of tax; limitation of actions.
Section 40-12-129 Mining of iron ore - Report of operators.
Section 40-12-130 Mining of iron ore - Report of persons receiving products.
Section 40-12-131 Monuments and tombstones.
Section 40-12-132 Moving picture shows - Transient operators.
Section 40-12-133 Moving picture shows - Permanent operators.
Section 40-12-134 Newsstands.
Section 40-12-135 Oculists, optometrists and opticians.
Section 40-12-136 Osteopaths and chiropractors.
Section 40-12-137 Packinghouses, cold storage plants, etc.
Section 40-12-138 Pawnbrokers.
Section 40-12-139 Peddlers and itinerant vendors.
Section 40-12-140 Photographers and photograph galleries.
Section 40-12-141 Pianos, organs and other musical instruments.
Section 40-12-142 Pig iron storage operators.
Section 40-12-143 Pistols, revolvers, bowie and dirk knives, etc.
Section 40-12-144 Playing cards.
Section 40-12-145 Plumbers, steam fitters, tin shop operators, etc.
Section 40-12-146 Pool tables.
Section 40-12-147 Racetracks, athletic fields, etc.
Section 40-12-148 Radios.
Section 40-12-149 Real estate brokers and agents - Realty situated within state.
Section 40-12-150 Real estate brokers and agents - Realty situated without the state.
Section 40-12-151 Restaurants, cafes, cafeterias, etc.
Section 40-12-152 Roadhouses, nightclubs, etc.
Section 40-12-153 Sandwich shops, barbecue stands, etc.
Section 40-12-154 Sawmills, heading mills or stave mills.
Section 40-12-155 Scientists, naturopaths, and chiropodists.
Section 40-12-156 Sewing machines.
Section 40-12-157 Shooting galleries.
Section 40-12-158 Shotguns, rifles, ammunition, etc.
Section 40-12-159 Skating rinks.
Section 40-12-160 Soliciting brokers.
Section 40-12-161 Spectacles or eyeglasses.
Section 40-12-162 Stock and bond brokers.
Section 40-12-163 Street fairs and carnivals.
Section 40-12-164 Supply cars.
Section 40-12-165 Syrup and sugar factories.
Section 40-12-166 Theaters, vaudeville and variety shows.
Section 40-12-167 Ticket scalpers.
Section 40-12-168 Tourist camps.
Section 40-12-169 Tractors, road machinery and trailers.
Section 40-12-170 Trading stamps.
Section 40-12-171 Transfer of freight.
Section 40-12-172 Transient dealers.
Section 40-12-173 Transient theatrical and vaudeville shows.
Section 40-12-174 Transient vendors and peddlers.
Section 40-12-175 Turpentine and resin stills.
Section 40-12-176 Vending machines.
Section 40-12-177 Veneer mills, planing mills, box factories, etc.
Section 40-12-178 Veterinary surgery.
Section 40-12-179 Warehouses and yards.
Section 40-12-180 Waste grease and animal by-products.
Section 40-12-190 Definitions.
Section 40-12-191 Required; application.
Section 40-12-192 When department may refuse to issue license; appeal.
Section 40-12-193 Filing fee.
Section 40-12-194 Bond required.
Section 40-12-195 Issuance of license; revocation; nontransferability.
Section 40-12-196 Engaging in business without license.
Section 40-12-197 Reports and payments upon discontinuance or transfer of business.
Section 40-12-198 Transportation of gasoline; inspections.
Section 40-12-199 Transportation of gasoline by boats over navigable waters of state.
Section 40-12-200 Delivery of gasoline from tank truck to motor vehicle tank prohibited; exception.
Section 40-12-201 Forfeiture of vehicles and boats illegally transporting or delivering gasoline.
Section 40-12-202 Rewards; disposition of proceeds of fines.
Section 40-12-204 Restraining and enjoining violations.
Section 40-12-205 Applicability of article to interstate and foreign commerce.
Section 40-12-206 Exchange of information with other states.
Section 40-12-220 Definitions.
Section 40-12-220.1 Legislative intent.
Section 40-12-221 License required.
Section 40-12-222 Levy and amount of tax.
Section 40-12-223 Exemptions.
Section 40-12-224 Collection of tax.
Section 40-12-226 Deposit in State Treasury.
Section 40-12-227 Disposition of funds.
Section 40-12-240 Definitions.
Section 40-12-241 Station wagons, jeeps, etc., classified as passenger automobiles.
Section 40-12-242 License taxes and registration fees - Private passenger automobiles and motorcycles.
Section 40-12-243 License taxes and registration fees - Exemption of private passenger vehicles of foreign consuls; special plates for such vehicles.
Section 40-12-244 License tags and registration fees - Exemption for members of armed forces, etc.
Section 40-12-245.1 License taxes and registration fees - Vehicles designed and constructed for transport of raw cotton from harvest to cotton gin.
Section 40-12-246 License taxes and registration fees - Motor buses or motor vehicles transporting passengers for hire.
Section 40-12-246.1 License tax and registration fees - Exemption for motor bus passenger carrier vehicles; special license.
Section 40-12-247 License taxes and registration fees - Hearses and ambulances.
Section 40-12-248 License taxes and registration fees - Trucks or truck tractors - Generally.
Section 40-12-249 License taxes and registration fees - Trucks or truck tractors - Change in gross vehicle weight allowance or in use of vehicle.
Section 40-12-250 Tags for motor vehicles used by state, etc.
Section 40-12-251 Motor tractors.
Section 40-12-252 Basis of tax for trailers; permanent license plate.
Section 40-12-253 Ad valorem taxation of motor vehicles.
Section 40-12-254 Motor vehicles issued to disabled veterans.
Section 40-12-255 Manufactured homes.
Section 40-12-256 Travel trailers - Ad valorem taxation - Generally.
Section 40-12-257 Citations for noncompliance with Sections 40-12-255 and 40-12-256.
Section 40-12-258 Reregistration of certain stored motor vehicles; placement of license tags.
Section 40-12-259 Computation and payment of license tax and registration fee.
Section 40-12-260 Transfer of license plates; registration procedures; receipts; penalty.
Section 40-12-262 Effect of provisions relative to registration and display of tags on nonresidents; international registration plan; temporary trip permit; penalties.
Section 40-12-263 Registration of certain commercial vehicles owned by nonresidents prohibited.
Section 40-12-264 Time limit for purchase of tags or plates; dealer plates; manufacturer plates.
Section 40-12-265 Mutilation or alteration of tags; replacement tags; use of improper tags.
Section 40-12-267 Date licenses become due and delinquent.
Section 40-12-268 Other taxes precluded.
Section 40-12-269 Remittance of moneys and certification of lists of motor vehicles by probate judge.
Section 40-12-270 Disbursement of net proceeds from license taxes and registration fees; Secondary Road Committee created.
Section 40-12-271 Fee of probate judge or county license commissioner for issuing license.
Section 40-12-272 Rules and regulations for enforcement of Sections 40-12-260, 40-12-261, and 40-12-266.
Section 40-12-273 Increase in license tax and registration fee authorized.
Section 40-12-274 Disposition of additional fees collected pursuant to Section 40-12-274.
Section 40-12-290 Registration of vintage vehicle.
Section 40-12-291 Design and renewal of license plates or tags.
Section 40-12-292 Replacement of defaced, lost or destroyed plates or tags.
Section 40-12-293 Exemption from certain other licensing requirements, license or privilege taxes and ad valorem taxation; exceptions.
Section 40-12-294 Rules and regulations.
Section 40-12-296 Disposition of funds.
Section 40-12-297 Registration of original license plate issued in model year of vehicle.
Section 40-12-300 Preparation, issuance, and use of distinctive license plates.
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 lic
Section 40-12-302 Design.
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.
Section 40-12-319 Penalty for violation of article.
Section 40-12-330 Exemptions for blind persons.
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.
Section 40-12-351 Penalty for violation by officials.
Section 40-12-352 Certain veterans not included in law.
Section 40-12-370 Eligibility; scope.
Section 40-12-371 State license.
Section 40-12-372 County license.
Section 40-12-373 Municipal license.
Section 40-12-374 Duty of officials; form of license; penalty for transfer.
Section 40-12-375 Corporations, associations and partnerships; certain veterans not exempt.
Section 40-12-376 Fraudulently obtaining license.
Section 40-12-377 Penalty for violation by officials.
Section 40-12-390 Definitions.
Section 40-12-391 License - Generally.
Section 40-12-392 License - Applications; inspection of records; restrictions on sales; liability insurance.
Section 40-12-393 License - Disposition of fees collected.
Section 40-12-395 License - Supplemental licenses; off-site sales.
Section 40-12-396 License - Suspension or revocation; reasons for revocation or denial of license.
Section 40-12-398 Bond prerequisite to issuance of license.
Section 40-12-399 Records to be kept by licensees.
Section 40-12-400 Penalty for violations of article.
Section 40-12-410 Definitions.
Section 40-12-411 License - Required.
Section 40-12-412 License - Application.
Section 40-12-413 License - Fee.
Section 40-12-414 License - Proof of financial responsibility.
Section 40-12-415 License - Term; renewal.
Section 40-12-416 License - Refusal, cancellation, or revocation - Authority of Commissioner of Revenue.
Section 40-12-418 Other licenses not required.
Section 40-12-419 Records to be kept; inspection of records.
Section 40-12-420 Transfer of motor vehicle certificate of title to or from automotive dismantler and parts recycler.
Section 40-12-421 Restrictions on sales at salvage pools or salvage disposal sales; buyer's identification cards.
Section 40-12-422 Salvage dealers licensed in other states.
Section 40-12-423 License plates from dismantled vehicles to be forwarded to Department of Revenue.
Section 40-12-424 Penalty.
Section 40-12-425 Injunctive relief.

State Codes and Statutes

State Codes and Statutes

Statutes > Alabama > Title40 > Chapter12

Section 40-12-1 Change of place of business.
Section 40-12-2 Issuance; form of license; levy of county tax; actions for recovery of tax.
Section 40-12-3 Collection and distribution where both state and county license tax levied.
Section 40-12-4 County license tax for school purposes - Authority to levy.
Section 40-12-4.1 County license tax for school purposes - Use of proceeds from taxes levied under Section 40-12-4.
Section 40-12-5 County license tax for school purposes - Collection and enforcement.
Section 40-12-6 County license tax for school purposes - Administration and collection in accordance with Sections 11-51-180 through 11-51-185.
Section 40-12-7 County license tax for school purposes - Disposition of funds collected; charge for collecting.
Section 40-12-8 False affidavits or certificates.
Section 40-12-9 Penalty for failure to take out license; selling throughout state under one license.
Section 40-12-10 License inspectors generally; when taxes due and payable; collection and distribution of penalties and citation fees on delinquent licenses.
Section 40-12-11 Bonds of license inspectors.
Section 40-12-12 License to designate place of business.
Section 40-12-13 Engaging in several businesses.
Section 40-12-14 Two or more licenses on same business.
Section 40-12-15 License deemed a personal privilege; transferability.
Section 40-12-16 Sworn statements of amount of capital, value of goods, stock, etc.
Section 40-12-17 Population of municipality as determining tax.
Section 40-12-18 Penalty on agents of persons, firms, etc., who have not paid tax.
Section 40-12-19 Duty of Department of Finance to prepare forms of licenses.
Section 40-12-20 License and stub must correspond.
Section 40-12-21 Records to be kept by probate judge.
Section 40-12-22 Disposition of moneys by probate judge.
Section 40-12-23 Applications for refunds; additional license.
Section 40-12-24 Department of Revenue to certify refund; state Comptroller and county commission to draw warrants payable to applicant.
Section 40-12-25 License for part of year.
Section 40-12-26 Due and delinquent date; term of license.
Section 40-12-27 Each day's violation a separate offense.
Section 40-12-28 Disposition of proceeds of funds from licenses pertaining to timber or timber products.
Section 40-12-29 Additional penalty for failure to comply with Articles 8 and 9 of this chapter.
Section 40-12-30 Department of Revenue authorized to promulgate rules and regulations.
Section 40-12-31 Occupational taxes authorized.
Section 40-12-40 Who must procure state and county licenses.
Section 40-12-41 Abstract companies, etc.
Section 40-12-42 Acetylene gas and carbide manufacturers.
Section 40-12-43 Actuaries, auditors, and public accountants.
Section 40-12-43.1 Added fee for private examining or collecting firms.
Section 40-12-44 Adding machines, calculating machines, comptometers, etc.
Section 40-12-45 Advertising.
Section 40-12-46 Air-conditioning plants and equipment.
Section 40-12-47 Amusement parks.
Section 40-12-48 Architects.
Section 40-12-49 Attorneys.
Section 40-12-50 Auctioneers.
Section 40-12-51 Automobile dealers.
Section 40-12-53 Automobile accessory dealers.
Section 40-12-54 Automobile garages and shops.
Section 40-12-55 Automobile storage garages.
Section 40-12-56 Automobile storage other than in garages.
Section 40-12-57 Automobile tire retreading shops.
Section 40-12-58 Barbers.
Section 40-12-59 Baseball parks.
Section 40-12-60 Battery shops.
Section 40-12-61 Beauty parlors, etc.
Section 40-12-62 Bicycles and motorcycles.
Section 40-12-63 Blueprint makers.
Section 40-12-64 Bond makers.
Section 40-12-65 Bottlers.
Section 40-12-66 Bowling alleys.
Section 40-12-67 Brokers and agents of iron, railway, etc., supplies.
Section 40-12-68 Brooms, brushes, mops, etc.
Section 40-12-69 Cereal beverages, carbonated or other soft drinks - Retailers.
Section 40-12-70 Cereal beverages, carbonated or other soft drinks - Wholesalers.
Section 40-12-71 Certified public accountants.
Section 40-12-72 Cigars, cigarettes, cheroots, etc. - Retailers.
Section 40-12-73 Cigars, cigarettes, cheroots, etc. - Wholesalers.
Section 40-12-74 Circuses.
Section 40-12-75 Cleaning and pressing establishments.
Section 40-12-76 Coal and coke dealers - Maintaining yards.
Section 40-12-77 Coal and coke dealers - Not maintaining yards.
Section 40-12-78 Coffins and caskets - Manufacturers.
Section 40-12-79 Coffins and caskets - Dealers and agents.
Section 40-12-80 Collection agencies.
Section 40-12-81 Commission merchants or merchandise brokers.
Section 40-12-82 Concerts, musical entertainments, etc.
Section 40-12-83 Conditional sales contracts, drafts, acceptances, etc.; dealers in.
Section 40-12-84 Construction companies or contractors.
Section 40-12-85 Cotton buyers.
Section 40-12-86 Cotton compresses.
Section 40-12-87 Cottonseed oil mills, cotton mills, factories, etc.
Section 40-12-88 Cotton warehouses.
Section 40-12-89 Credit agencies.
Section 40-12-90 Creosoting, etc.
Section 40-12-91 Delicatessen shops.
Section 40-12-92 Dentists.
Section 40-12-93 Detective agencies.
Section 40-12-94 Developing and printing films.
Section 40-12-95 Devices for testing skill and strength used for profit.
Section 40-12-96 Directories.
Section 40-12-97 Electric refrigerators, electric or gas heaters, etc.
Section 40-12-98 Embalmers.
Section 40-12-99 Engineers.
Section 40-12-100 Fertilizer factories.
Section 40-12-101 Fire, closing out, etc., sales.
Section 40-12-102 Fireworks.
Section 40-12-103 Flying jennies, merry-go-rounds, etc.
Section 40-12-104 Fortunetellers, palmists, clairvoyants, etc.
Section 40-12-105 Fruit dealers.
Section 40-12-106 Gasoline stations and pumps.
Section 40-12-107 Glass.
Section 40-12-108 Golf, miniature golf, etc., courses.
Section 40-12-109 Hat-cleaning establishments.
Section 40-12-110 Hide, fur, etc., dealers.
Section 40-12-111 Horse show, rodeo, or dog and pony shows.
Section 40-12-112 Horse, mule, etc., dealers.
Section 40-12-113 Ice cream.
Section 40-12-114 Ice factories.
Section 40-12-115 Innkeepers and hotels.
Section 40-12-116 Junk dealers.
Section 40-12-117 Laundered towel, apron, etc., rentals; diaper services.
Section 40-12-118 Laundries.
Section 40-12-119 Legerdemain and sleight of hand.
Section 40-12-120 Lightning rods.
Section 40-12-121 Lumber and timber dealers.
Section 40-12-122 Lumberyards.
Section 40-12-123 Machinery repair shops.
Section 40-12-124 Manicurists, hairdressers, etc.
Section 40-12-125 Mattresses, cushions, pillows, etc.
Section 40-12-126 Medicine, chemistry, bacteriology, etc.
Section 40-12-127 Mimeographs, duplicating machines, dictaphones, etc.
Section 40-12-128 Mining of iron ore - Levy and amount of tax; limitation of actions.
Section 40-12-129 Mining of iron ore - Report of operators.
Section 40-12-130 Mining of iron ore - Report of persons receiving products.
Section 40-12-131 Monuments and tombstones.
Section 40-12-132 Moving picture shows - Transient operators.
Section 40-12-133 Moving picture shows - Permanent operators.
Section 40-12-134 Newsstands.
Section 40-12-135 Oculists, optometrists and opticians.
Section 40-12-136 Osteopaths and chiropractors.
Section 40-12-137 Packinghouses, cold storage plants, etc.
Section 40-12-138 Pawnbrokers.
Section 40-12-139 Peddlers and itinerant vendors.
Section 40-12-140 Photographers and photograph galleries.
Section 40-12-141 Pianos, organs and other musical instruments.
Section 40-12-142 Pig iron storage operators.
Section 40-12-143 Pistols, revolvers, bowie and dirk knives, etc.
Section 40-12-144 Playing cards.
Section 40-12-145 Plumbers, steam fitters, tin shop operators, etc.
Section 40-12-146 Pool tables.
Section 40-12-147 Racetracks, athletic fields, etc.
Section 40-12-148 Radios.
Section 40-12-149 Real estate brokers and agents - Realty situated within state.
Section 40-12-150 Real estate brokers and agents - Realty situated without the state.
Section 40-12-151 Restaurants, cafes, cafeterias, etc.
Section 40-12-152 Roadhouses, nightclubs, etc.
Section 40-12-153 Sandwich shops, barbecue stands, etc.
Section 40-12-154 Sawmills, heading mills or stave mills.
Section 40-12-155 Scientists, naturopaths, and chiropodists.
Section 40-12-156 Sewing machines.
Section 40-12-157 Shooting galleries.
Section 40-12-158 Shotguns, rifles, ammunition, etc.
Section 40-12-159 Skating rinks.
Section 40-12-160 Soliciting brokers.
Section 40-12-161 Spectacles or eyeglasses.
Section 40-12-162 Stock and bond brokers.
Section 40-12-163 Street fairs and carnivals.
Section 40-12-164 Supply cars.
Section 40-12-165 Syrup and sugar factories.
Section 40-12-166 Theaters, vaudeville and variety shows.
Section 40-12-167 Ticket scalpers.
Section 40-12-168 Tourist camps.
Section 40-12-169 Tractors, road machinery and trailers.
Section 40-12-170 Trading stamps.
Section 40-12-171 Transfer of freight.
Section 40-12-172 Transient dealers.
Section 40-12-173 Transient theatrical and vaudeville shows.
Section 40-12-174 Transient vendors and peddlers.
Section 40-12-175 Turpentine and resin stills.
Section 40-12-176 Vending machines.
Section 40-12-177 Veneer mills, planing mills, box factories, etc.
Section 40-12-178 Veterinary surgery.
Section 40-12-179 Warehouses and yards.
Section 40-12-180 Waste grease and animal by-products.
Section 40-12-190 Definitions.
Section 40-12-191 Required; application.
Section 40-12-192 When department may refuse to issue license; appeal.
Section 40-12-193 Filing fee.
Section 40-12-194 Bond required.
Section 40-12-195 Issuance of license; revocation; nontransferability.
Section 40-12-196 Engaging in business without license.
Section 40-12-197 Reports and payments upon discontinuance or transfer of business.
Section 40-12-198 Transportation of gasoline; inspections.
Section 40-12-199 Transportation of gasoline by boats over navigable waters of state.
Section 40-12-200 Delivery of gasoline from tank truck to motor vehicle tank prohibited; exception.
Section 40-12-201 Forfeiture of vehicles and boats illegally transporting or delivering gasoline.
Section 40-12-202 Rewards; disposition of proceeds of fines.
Section 40-12-204 Restraining and enjoining violations.
Section 40-12-205 Applicability of article to interstate and foreign commerce.
Section 40-12-206 Exchange of information with other states.
Section 40-12-220 Definitions.
Section 40-12-220.1 Legislative intent.
Section 40-12-221 License required.
Section 40-12-222 Levy and amount of tax.
Section 40-12-223 Exemptions.
Section 40-12-224 Collection of tax.
Section 40-12-226 Deposit in State Treasury.
Section 40-12-227 Disposition of funds.
Section 40-12-240 Definitions.
Section 40-12-241 Station wagons, jeeps, etc., classified as passenger automobiles.
Section 40-12-242 License taxes and registration fees - Private passenger automobiles and motorcycles.
Section 40-12-243 License taxes and registration fees - Exemption of private passenger vehicles of foreign consuls; special plates for such vehicles.
Section 40-12-244 License tags and registration fees - Exemption for members of armed forces, etc.
Section 40-12-245.1 License taxes and registration fees - Vehicles designed and constructed for transport of raw cotton from harvest to cotton gin.
Section 40-12-246 License taxes and registration fees - Motor buses or motor vehicles transporting passengers for hire.
Section 40-12-246.1 License tax and registration fees - Exemption for motor bus passenger carrier vehicles; special license.
Section 40-12-247 License taxes and registration fees - Hearses and ambulances.
Section 40-12-248 License taxes and registration fees - Trucks or truck tractors - Generally.
Section 40-12-249 License taxes and registration fees - Trucks or truck tractors - Change in gross vehicle weight allowance or in use of vehicle.
Section 40-12-250 Tags for motor vehicles used by state, etc.
Section 40-12-251 Motor tractors.
Section 40-12-252 Basis of tax for trailers; permanent license plate.
Section 40-12-253 Ad valorem taxation of motor vehicles.
Section 40-12-254 Motor vehicles issued to disabled veterans.
Section 40-12-255 Manufactured homes.
Section 40-12-256 Travel trailers - Ad valorem taxation - Generally.
Section 40-12-257 Citations for noncompliance with Sections 40-12-255 and 40-12-256.
Section 40-12-258 Reregistration of certain stored motor vehicles; placement of license tags.
Section 40-12-259 Computation and payment of license tax and registration fee.
Section 40-12-260 Transfer of license plates; registration procedures; receipts; penalty.
Section 40-12-262 Effect of provisions relative to registration and display of tags on nonresidents; international registration plan; temporary trip permit; penalties.
Section 40-12-263 Registration of certain commercial vehicles owned by nonresidents prohibited.
Section 40-12-264 Time limit for purchase of tags or plates; dealer plates; manufacturer plates.
Section 40-12-265 Mutilation or alteration of tags; replacement tags; use of improper tags.
Section 40-12-267 Date licenses become due and delinquent.
Section 40-12-268 Other taxes precluded.
Section 40-12-269 Remittance of moneys and certification of lists of motor vehicles by probate judge.
Section 40-12-270 Disbursement of net proceeds from license taxes and registration fees; Secondary Road Committee created.
Section 40-12-271 Fee of probate judge or county license commissioner for issuing license.
Section 40-12-272 Rules and regulations for enforcement of Sections 40-12-260, 40-12-261, and 40-12-266.
Section 40-12-273 Increase in license tax and registration fee authorized.
Section 40-12-274 Disposition of additional fees collected pursuant to Section 40-12-274.
Section 40-12-290 Registration of vintage vehicle.
Section 40-12-291 Design and renewal of license plates or tags.
Section 40-12-292 Replacement of defaced, lost or destroyed plates or tags.
Section 40-12-293 Exemption from certain other licensing requirements, license or privilege taxes and ad valorem taxation; exceptions.
Section 40-12-294 Rules and regulations.
Section 40-12-296 Disposition of funds.
Section 40-12-297 Registration of original license plate issued in model year of vehicle.
Section 40-12-300 Preparation, issuance, and use of distinctive license plates.
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 lic
Section 40-12-302 Design.
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.
Section 40-12-319 Penalty for violation of article.
Section 40-12-330 Exemptions for blind persons.
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.
Section 40-12-351 Penalty for violation by officials.
Section 40-12-352 Certain veterans not included in law.
Section 40-12-370 Eligibility; scope.
Section 40-12-371 State license.
Section 40-12-372 County license.
Section 40-12-373 Municipal license.
Section 40-12-374 Duty of officials; form of license; penalty for transfer.
Section 40-12-375 Corporations, associations and partnerships; certain veterans not exempt.
Section 40-12-376 Fraudulently obtaining license.
Section 40-12-377 Penalty for violation by officials.
Section 40-12-390 Definitions.
Section 40-12-391 License - Generally.
Section 40-12-392 License - Applications; inspection of records; restrictions on sales; liability insurance.
Section 40-12-393 License - Disposition of fees collected.
Section 40-12-395 License - Supplemental licenses; off-site sales.
Section 40-12-396 License - Suspension or revocation; reasons for revocation or denial of license.
Section 40-12-398 Bond prerequisite to issuance of license.
Section 40-12-399 Records to be kept by licensees.
Section 40-12-400 Penalty for violations of article.
Section 40-12-410 Definitions.
Section 40-12-411 License - Required.
Section 40-12-412 License - Application.
Section 40-12-413 License - Fee.
Section 40-12-414 License - Proof of financial responsibility.
Section 40-12-415 License - Term; renewal.
Section 40-12-416 License - Refusal, cancellation, or revocation - Authority of Commissioner of Revenue.
Section 40-12-418 Other licenses not required.
Section 40-12-419 Records to be kept; inspection of records.
Section 40-12-420 Transfer of motor vehicle certificate of title to or from automotive dismantler and parts recycler.
Section 40-12-421 Restrictions on sales at salvage pools or salvage disposal sales; buyer's identification cards.
Section 40-12-422 Salvage dealers licensed in other states.
Section 40-12-423 License plates from dismantled vehicles to be forwarded to Department of Revenue.
Section 40-12-424 Penalty.
Section 40-12-425 Injunctive relief.