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Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-12-330

Exemptions for Blind Persons

Official textalison.legislature.state.al.us

All blind persons, as defined in Section 40-1-1, shall be entitled to exemption from the payment of all state, county, city, or municipal privilege licenses on filing with the probate judge or license commissioner of the county in which said license is due the certificate provided for in this section. Such exemptions shall not exceed the sum of $75 for state privilege license and $75 for county, city, or municipal privilege licenses during any year.
No person shall come within the provisions of this section who has not been a continuous bona fide resident of the State of Alabama for a period of two years next preceding the filing of the application for the benefits hereunder.
Any person claiming exemptions under the provisions of this section shall be required to furnish a vision certificate from a regularly licensed physician in the county in which such person makes said application.
Any person who secures a license under the provisions of this section and who permits any other person, firm, or corporation to engage in any occupation or conduct any business under such license shall be guilty of a misdemeanor and shall be punished as provided by law, and any person, firm, or corporation not entitled to exemption from payment of license under this chapter who engages in any occupation or conducts any business under a license issued to a blind person under the provisions of this section shall be guilty of a misdemeanor and shall be punished as provided by law.

Last amended: Acts 1932, Ex. Sess., No. 68, p. 88; Acts 1935, No. 194, p. 256; Acts 1936-37, Ex. Sess., No. 84, p. 95; Code 1940, T. 51, §832; Acts 1963, No. 520, p. 1111, §1.

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In this chapter (40 sections)
  1. 40-12-296 · Disposition of Funds
  2. 40-12-297 · Registration of Original License Plate Issued in Model Year…
  3. 40-12-300 · Preparation, Issuance, and Use of Distinctive License…
  4. 40-12-301 · Transfer of Distinctive License Plates Between Motor…
  5. 40-12-302 · Design
  6. 40-12-305 · Implementation of Fort System
  7. 40-12-306 · (Committee Dissolved December 31, 2023) Advisory Committee
  8. 40-12-307 · Calculation of Tax Rate; Distribution of Taxes
  9. 40-12-308 · Registration Fees; License Plate
  10. 40-12-309 · Rulemaking Authority
  11. 40-12-310 · “Store” Defined; Construction
  12. 40-12-311 · Who Must Procure License
  13. 40-12-312 · Application for License
  14. 40-12-313 · Examination of Application and Issuance of License
  15. 40-12-314 · Expiration and Renewal of Licenses
  16. 40-12-315 · Annual Fees
  17. 40-12-316 · Fees for Portion of Year
  18. 40-12-317 · Scope of Article
  19. 40-12-318 · Payment of Expenses; Net Collections Paid into Treasury
  20. 40-12-319 · Penalty for Violation of Article
  21. 40-12-330 · Exemptions for Blind Persons
  22. 40-12-340 · Eligibility; Scope
  23. 40-12-341 · State License
  24. 40-12-342 · County License
  25. 40-12-343 · Municipal License
  26. 40-12-344 · Employees, Apprentices and Helpers
  27. 40-12-345 · Form of License Issued
  28. 40-12-346 · Expiration of License
  29. 40-12-347 · Proof of Disability
  30. 40-12-348 · Corporations, Associations and Partnerships
  31. 40-12-349 · Fraudulently Obtaining License
  32. 40-12-350 · County in Which Issued
  33. 40-12-351 · Penalty for Violation by Officials
  34. 40-12-352 · Certain Veterans Not Included in Law
  35. 40-12-370 · Eligibility; Scope
  36. 40-12-371 · State License
  37. 40-12-372 · County License
  38. 40-12-373 · Municipal License
  39. 40-12-374 · Duty of Officials; Form of License; Penalty for Transfer
  40. 40-12-375 · Corporations, Associations and Partnerships; Certain…
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