Code of Alabama — Title 40 (Revenue and Taxation)
Ala. Code § 40-12-25
License for Part of Year
Official textalison.legislature.state.al.us
Unless otherwise provided, if any business licensed by this title shall commence after April 1 in any year, the amount of the license or privilege tax shall be one half of the year’s license or privilege tax. In all other cases the license shall be taken out for the full term of one year, unless a shorter term is fixed by the provisions of this title. In all cases where the amount of license is rated according to the population of the town, city, or county, the population of such town, city, or county as fixed by the last preceding United States census shall govern.
Source: view the official text
In this chapter (40 sections)
- 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
- 40-12-50 · Auctioneers
- 40-12-51 · Automobile Dealers