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Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-12-317

Scope of Article

Official textalison.legislature.state.al.us

The provisions of this article shall be construed to apply to every person, firm, corporation, copartnership, or association, either domestic or foreign, which is controlled or held with others by stock ownership of 25 percent or ultimately controlled or directed by one management or association of ultimate management or the buying for said store or stores is centralized or done by one person or management.

Last amended: Acts 1935, No. 194, p. 256; Code 1940, T. 51, §626; Acts 1945, No. 430, p. 675.

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In this chapter (40 sections)
  1. 40-12-292 · Replacement of Defaced, Lost or Destroyed Plates or Tags
  2. 40-12-293 · Exemption from Certain Other Licensing Requirements,…
  3. 40-12-294 · Rules and Regulations
  4. 40-12-296 · Disposition of Funds
  5. 40-12-297 · Registration of Original License Plate Issued in Model Year…
  6. 40-12-300 · Preparation, Issuance, and Use of Distinctive License…
  7. 40-12-301 · Transfer of Distinctive License Plates Between Motor…
  8. 40-12-302 · Design
  9. 40-12-305 · Implementation of Fort System
  10. 40-12-306 · (Committee Dissolved December 31, 2023) Advisory Committee
  11. 40-12-307 · Calculation of Tax Rate; Distribution of Taxes
  12. 40-12-308 · Registration Fees; License Plate
  13. 40-12-309 · Rulemaking Authority
  14. 40-12-310 · “Store” Defined; Construction
  15. 40-12-311 · Who Must Procure License
  16. 40-12-312 · Application for License
  17. 40-12-313 · Examination of Application and Issuance of License
  18. 40-12-314 · Expiration and Renewal of Licenses
  19. 40-12-315 · Annual Fees
  20. 40-12-316 · Fees for Portion of Year
  21. 40-12-317 · Scope of Article
  22. 40-12-318 · Payment of Expenses; Net Collections Paid into Treasury
  23. 40-12-319 · Penalty for Violation of Article
  24. 40-12-330 · Exemptions for Blind Persons
  25. 40-12-340 · Eligibility; Scope
  26. 40-12-341 · State License
  27. 40-12-342 · County License
  28. 40-12-343 · Municipal License
  29. 40-12-344 · Employees, Apprentices and Helpers
  30. 40-12-345 · Form of License Issued
  31. 40-12-346 · Expiration of License
  32. 40-12-347 · Proof of Disability
  33. 40-12-348 · Corporations, Associations and Partnerships
  34. 40-12-349 · Fraudulently Obtaining License
  35. 40-12-350 · County in Which Issued
  36. 40-12-351 · Penalty for Violation by Officials
  37. 40-12-352 · Certain Veterans Not Included in Law
  38. 40-12-370 · Eligibility; Scope
  39. 40-12-371 · State License
  40. 40-12-372 · County License
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