Partnertax.ai
Start free trial →

Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-12-445

Definitions

Official textalison.legislature.state.al.us11 subsections

As used in this article, the following words shall have the following meanings:

# (1)

AUTOMOTIVE DISMANTLER AND PARTS RECYCLER. As defined in Section 40-12-410.

# (2)

COMMISSIONER. The Commissioner of Revenue.

# (3)

DEPARTMENT. The Department of Revenue.

# (4)

MOTOR VEHICLE. As defined in Section 40-12-390.

# (5)

MOTOR VEHICLE REBUILDER. As defined in Section 40-12-390.

# (6)

NEW MOTOR VEHICLE DEALER. As defined in Section 40-12-390.

# (7)

PERSON. As defined in Section 40-12-240.

# (8)

PLACE OF BUSINESS. The place owned or leased and regularly occupied by a person for the principal purpose of engaging in the business of a wholesale motor vehicle auction from which the wholesale of motor vehicles is conducted and where the books and records required for the conduct of business are maintained and kept.

# (9)

USED MOTOR VEHICLE DEALER. As defined in Section 40-12-390.

# (10)

MOTOR VEHICLE WHOLESALE AUCTION. Any person engaged in the business of buying, selling, exchanging, or facilitating the sale of motor vehicles at wholesale to new or used motor vehicle dealers, automotive dismantler and parts recyclers, and secondary metals recyclers, as defined in Section 13A-8-30, and not to the public.

Last amended: Act 2019-244, §3.

Source: view the official text

Report a problem

What's wrong?

Sent anonymously with this page's citation. No personal information is collected.
In this chapter (40 sections)
  1. 40-12-370 · Eligibility; Scope
  2. 40-12-371 · State License
  3. 40-12-372 · County License
  4. 40-12-373 · Municipal License
  5. 40-12-374 · Duty of Officials; Form of License; Penalty for Transfer
  6. 40-12-375 · Corporations, Associations and Partnerships; Certain…
  7. 40-12-376 · Fraudulently Obtaining License
  8. 40-12-377 · Penalty for Violation by Officials
  9. 40-12-390 · Definitions
  10. 40-12-391 · License - Generally
  11. 40-12-392 · License - Applications; Inspection of Records; Restrictions…
  12. 40-12-392.1 · License — Adjustment of Application Fees; Biennial License
  13. 40-12-393 · License - Disposition of Fees Collected
  14. 40-12-395 · License - Supplemental Licenses; Off-Site Sales
  15. 40-12-396 · License - Suspension or Revocation; Reasons for Revocation…
  16. 40-12-398 · Bond Prerequisite to Issuance of License
  17. 40-12-399 · Records to Be Kept by Licensees
  18. 40-12-400 · Violations of Article
  19. 40-12-401 · Licensing of Off-Road Vehicle Dealers
  20. 40-12-410 · Definitions
  21. 40-12-411 · License - Required
  22. 40-12-412 · License - Application
  23. 40-12-413 · License - Fee
  24. 40-12-414 · License - Proof of Financial Responsibility
  25. 40-12-415 · License - Term; Renewal
  26. 40-12-416 · License - Refusal, Cancellation, or Revocation - Authority…
  27. 40-12-418 · Other Licenses Not Required
  28. 40-12-419 · Records to Be Kept; Inspection of Records
  29. 40-12-420 · Transfer of Motor Vehicle Certificate of Title to or from…
  30. 40-12-421 · Restrictions on Sales at Salvage Pools or Salvage Disposal…
  31. 40-12-422 · Salvage Dealers Licensed in Other States
  32. 40-12-423 · License Plates from Dismantled Vehicles to Be Forwarded to…
  33. 40-12-424 · Penalty
  34. 40-12-425 · Injunctive Relief
  35. 40-12-445 · Definitions
  36. 40-12-446 · License Required; Application; Recordkeeping
  37. 40-12-447 · License Fee; Expiration and Renewal
  38. 40-12-448 · Surety Bond
  39. 40-12-449 · Suspension, Revocation, or Denial of License
  40. 40-12-450 · Violations
Full table of contents →