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Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-12-348

Corporations, Associations and Partnerships

Official textalison.legislature.state.al.us

No exemption or commutation herein provided for shall be allowed any corporation, association, or partnership, except as to partnerships the prescribed exemption or commutation shall be allowed a partnership when each partner thereof would be individually entitled to an exemption hereunder; provided, that an individual entitled to such exemption shall not be denied it by reason of being a member of a partnership in those cases when license is required of the individual members of a partnership and not of the partnership as such.

Last amended: Acts 1935, No. 194, p. 256; Code 1940, T. 51, §860.

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In this chapter (40 sections)
  1. 40-12-309 · Rulemaking Authority
  2. 40-12-310 · “Store” Defined; Construction
  3. 40-12-311 · Who Must Procure License
  4. 40-12-312 · Application for License
  5. 40-12-313 · Examination of Application and Issuance of License
  6. 40-12-314 · Expiration and Renewal of Licenses
  7. 40-12-315 · Annual Fees
  8. 40-12-316 · Fees for Portion of Year
  9. 40-12-317 · Scope of Article
  10. 40-12-318 · Payment of Expenses; Net Collections Paid into Treasury
  11. 40-12-319 · Penalty for Violation of Article
  12. 40-12-330 · Exemptions for Blind Persons
  13. 40-12-340 · Eligibility; Scope
  14. 40-12-341 · State License
  15. 40-12-342 · County License
  16. 40-12-343 · Municipal License
  17. 40-12-344 · Employees, Apprentices and Helpers
  18. 40-12-345 · Form of License Issued
  19. 40-12-346 · Expiration of License
  20. 40-12-347 · Proof of Disability
  21. 40-12-348 · Corporations, Associations and Partnerships
  22. 40-12-349 · Fraudulently Obtaining License
  23. 40-12-350 · County in Which Issued
  24. 40-12-351 · Penalty for Violation by Officials
  25. 40-12-352 · Certain Veterans Not Included in Law
  26. 40-12-370 · Eligibility; Scope
  27. 40-12-371 · State License
  28. 40-12-372 · County License
  29. 40-12-373 · Municipal License
  30. 40-12-374 · Duty of Officials; Form of License; Penalty for Transfer
  31. 40-12-375 · Corporations, Associations and Partnerships; Certain…
  32. 40-12-376 · Fraudulently Obtaining License
  33. 40-12-377 · Penalty for Violation by Officials
  34. 40-12-390 · Definitions
  35. 40-12-391 · License - Generally
  36. 40-12-392 · License - Applications; Inspection of Records; Restrictions…
  37. 40-12-392.1 · License — Adjustment of Application Fees; Biennial License
  38. 40-12-393 · License - Disposition of Fees Collected
  39. 40-12-395 · License - Supplemental Licenses; Off-Site Sales
  40. 40-12-396 · License - Suspension or Revocation; Reasons for Revocation…
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