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Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-12-15

License Deemed a Personal Privilege; Transferability

Official textalison.legislature.state.al.us

# (a)

Every license shall be held to confer a personal privilege to transact the business, employment, or profession which may be the subject of the license and shall not be exercised except by the person, firm, or corporation licensed, unless specifically authorized by law to do so.

# (b)

When a business or privilege for which such license is issued is, under actual sale, transferred to a new ownership, a transfer of license may be effected by application to the probate judge originally issuing such license and the payment of a fee of $1.

Last amended: Acts 1935, No. 194, p. 256; Code 1940, T. 51, §840; Acts 1984, No. 84-446, p. 1040, §7.

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In this chapter (40 sections)
  1. 40-12-1 · Change of Place of Business
  2. 40-12-2 · Issuance; Form of License; Levy of County Tax; Actions for…
  3. 40-12-3 · Collection and Distribution Where Both State and County…
  4. 40-12-4 · County License Tax for School Purposes - Authority to Levy
  5. 40-12-4.1 · County License Tax for School Purposes - Use of Proceeds…
  6. 40-12-5 · County License Tax for School Purposes - Collection and…
  7. 40-12-6 · County License Tax for School Purposes - Administration and…
  8. 40-12-7 · County License Tax for School Purposes - Disposition of Funds…
  9. 40-12-8 · False Affidavits or Certificates
  10. 40-12-9 · Penalty for Failure to Take Out License; Selling Throughout…
  11. 40-12-10 · License Inspectors Generally; When Taxes Due and Payable;…
  12. 40-12-11 · Bonds of License Inspectors
  13. 40-12-12 · License to Designate Place of Business
  14. 40-12-13 · Engaging in Several Businesses
  15. 40-12-14 · Two or More Licenses on Same Business
  16. 40-12-15 · License Deemed a Personal Privilege; Transferability
  17. 40-12-16 · Sworn Statements of Amount of Capital, Value of Goods,…
  18. 40-12-17 · Population of Municipality as Determining Tax
  19. 40-12-18 · Penalty on Agents of Persons, Firms, Etc., Who Have Not Paid…
  20. 40-12-19 · Duty of Department of Finance to Prepare Forms of Licenses
  21. 40-12-20 · License and Stub Must Correspond
  22. 40-12-21 · Records to Be Kept by Probate Judge
  23. 40-12-22 · Disposition of Moneys by Probate Judge
  24. 40-12-23 · Applications for Refunds; Additional License
  25. 40-12-24 · Department of Revenue to Certify Refund; State Comptroller…
  26. 40-12-25 · License for Part of Year
  27. 40-12-26 · Due and Delinquent Date; Term of License
  28. 40-12-27 · Each Day’s Violation a Separate Offense
  29. 40-12-28 · Disposition of Proceeds of Funds from Licenses Pertaining to…
  30. 40-12-29 · Additional Penalty for Failure to Comply with Articles 8 and…
  31. 40-12-30 · Rulemaking Authority; Identifying Information Required from…
  32. 40-12-31 · Occupational Taxes Authorized
  33. 40-12-40 · Who Must Procure State and County Licenses
  34. 40-12-41 · Abstract Companies, Etc
  35. 40-12-42 · Acetylene Gas and Carbide Manufacturers
  36. 40-12-43 · Actuaries, Auditors, and Public Accountants
  37. 40-12-43.1 · Added Fee for Private Examining or Collecting Firms
  38. 40-12-44 · Adding Machines, Calculating Machines, Comptometers, Etc
  39. 40-12-45 · Advertising
  40. 40-12-46 · Air-Conditioning Plants and Equipment
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