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Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-12-344

Employees, Apprentices and Helpers

Official textalison.legislature.state.al.us

Any person who assists or serves such veteran in the conduct or carrying on of such veteran’s business or occupation shall be deemed an employee, helper or apprentice, whether such assisting person is paid any compensation for his assistance or service or not. The term “license tax,” as used in this title, shall be deemed to include any tax prescribed by a license tax schedule, but shall not exclude any license tax otherwise prescribed.

Last amended: Acts 1935, No. 194, p. 256; Code 1940, T. 51, §856.

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In this chapter (40 sections)
  1. 40-12-305 · Implementation of Fort System
  2. 40-12-306 · (Committee Dissolved December 31, 2023) Advisory Committee
  3. 40-12-307 · Calculation of Tax Rate; Distribution of Taxes
  4. 40-12-308 · Registration Fees; License Plate
  5. 40-12-309 · Rulemaking Authority
  6. 40-12-310 · “Store” Defined; Construction
  7. 40-12-311 · Who Must Procure License
  8. 40-12-312 · Application for License
  9. 40-12-313 · Examination of Application and Issuance of License
  10. 40-12-314 · Expiration and Renewal of Licenses
  11. 40-12-315 · Annual Fees
  12. 40-12-316 · Fees for Portion of Year
  13. 40-12-317 · Scope of Article
  14. 40-12-318 · Payment of Expenses; Net Collections Paid into Treasury
  15. 40-12-319 · Penalty for Violation of Article
  16. 40-12-330 · Exemptions for Blind Persons
  17. 40-12-340 · Eligibility; Scope
  18. 40-12-341 · State License
  19. 40-12-342 · County License
  20. 40-12-343 · Municipal License
  21. 40-12-344 · Employees, Apprentices and Helpers
  22. 40-12-345 · Form of License Issued
  23. 40-12-346 · Expiration of License
  24. 40-12-347 · Proof of Disability
  25. 40-12-348 · Corporations, Associations and Partnerships
  26. 40-12-349 · Fraudulently Obtaining License
  27. 40-12-350 · County in Which Issued
  28. 40-12-351 · Penalty for Violation by Officials
  29. 40-12-352 · Certain Veterans Not Included in Law
  30. 40-12-370 · Eligibility; Scope
  31. 40-12-371 · State License
  32. 40-12-372 · County License
  33. 40-12-373 · Municipal License
  34. 40-12-374 · Duty of Officials; Form of License; Penalty for Transfer
  35. 40-12-375 · Corporations, Associations and Partnerships; Certain…
  36. 40-12-376 · Fraudulently Obtaining License
  37. 40-12-377 · Penalty for Violation by Officials
  38. 40-12-390 · Definitions
  39. 40-12-391 · License - Generally
  40. 40-12-392 · License - Applications; Inspection of Records; Restrictions…
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