Code of Alabama — Title 40 (Revenue and Taxation)
Ala. Code § 40-12-23
Applications for Refunds; Additional License
# (a)
Any person who by a mistake of fact or law has paid to the probate judge or the commissioner of licenses money that was not due from him for a license or an amount in excess of that required by law for the business or occupation to be carried on by such person under the license shall be entitled to have refunded the money incorrectly paid, less the issuance fee and commission retained by the judge of probate or the commissioner of licenses.
# (b)
Any petition for refund pursuant to subsection (a) shall be filed directly with the department within the time allowed for refunds in Chapter 2A of this title, and thereafter shall be administered as provided for other refunds in Chapter 2A of this title.
# (c)
In case of the issuance of a license for less than the amount due therefor, upon the payment of the additional amount due for such license an additional license may be issued, in such manner as to allow credit for the amount previously paid by the licensee, and there shall be endorsed on the face of such additional license the words “Additional To License No. ____.”
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In this chapter (40 sections)
- 40-12-4 · County License Tax for School Purposes - Authority to Levy
- 40-12-4.1 · County License Tax for School Purposes - Use of Proceeds…
- 40-12-5 · County License Tax for School Purposes - Collection and…
- 40-12-6 · County License Tax for School Purposes - Administration and…
- 40-12-7 · County License Tax for School Purposes - Disposition of Funds…
- 40-12-8 · False Affidavits or Certificates
- 40-12-9 · Penalty for Failure to Take Out License; Selling Throughout…
- 40-12-10 · License Inspectors Generally; When Taxes Due and Payable;…
- 40-12-11 · Bonds of License Inspectors
- 40-12-12 · License to Designate Place of Business
- 40-12-13 · Engaging in Several Businesses
- 40-12-14 · Two or More Licenses on Same Business
- 40-12-15 · License Deemed a Personal Privilege; Transferability
- 40-12-16 · Sworn Statements of Amount of Capital, Value of Goods,…
- 40-12-17 · Population of Municipality as Determining Tax
- 40-12-18 · Penalty on Agents of Persons, Firms, Etc., Who Have Not Paid…
- 40-12-19 · Duty of Department of Finance to Prepare Forms of Licenses
- 40-12-20 · License and Stub Must Correspond
- 40-12-21 · Records to Be Kept by Probate Judge
- 40-12-22 · Disposition of Moneys by Probate Judge
- 40-12-23 · Applications for Refunds; Additional License
- 40-12-24 · Department of Revenue to Certify Refund; State Comptroller…
- 40-12-25 · License for Part of Year
- 40-12-26 · Due and Delinquent Date; Term of License
- 40-12-27 · Each Day’s Violation a Separate Offense
- 40-12-28 · Disposition of Proceeds of Funds from Licenses Pertaining to…
- 40-12-29 · Additional Penalty for Failure to Comply with Articles 8 and…
- 40-12-30 · Rulemaking Authority; Identifying Information Required from…
- 40-12-31 · Occupational Taxes Authorized
- 40-12-40 · Who Must Procure State and County Licenses
- 40-12-41 · Abstract Companies, Etc
- 40-12-42 · Acetylene Gas and Carbide Manufacturers
- 40-12-43 · Actuaries, Auditors, and Public Accountants
- 40-12-43.1 · Added Fee for Private Examining or Collecting Firms
- 40-12-44 · Adding Machines, Calculating Machines, Comptometers, Etc
- 40-12-45 · Advertising
- 40-12-46 · Air-Conditioning Plants and Equipment
- 40-12-47 · Amusement Parks
- 40-12-48 · Architects
- 40-12-49 · Attorneys