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Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-12-49

Attorneys

Official textalison.legislature.state.al.us

# (a)

Each attorney engaged in the practice of law shall pay an annual license tax to the state, but none to the county. On October 1, 2006, and each year thereafter, the annual license tax shall be three hundred dollars ($300). On and after May 15, 2012, the Board of Bar Commissioners shall by rule determine the amount of the annual license tax. If business is conducted as a firm or as a corporation in which more than one lawyer is engaged, each lawyer shall pay such license tax, but no lawyer shall be required to pay a license tax until the first day of October following admission to the bar. The license tax shall be paid to the Secretary of the Board of Bar Commissioners of the Alabama State Bar. The funds collected for the issuance of the license tax levied shall constitute a separate fund to be disbursed on the order of the Board of Commissioners of the Alabama State Bar. As soon after the first day of each November as practicable, the Secretary of the Alabama State Bar shall certify to the presiding judge of the circuit court having jurisdiction in the county the names of attorneys who have paid the license fee.

# (b)

The license taxes shall be due and payable on October 1 of each year and shall be delinquent on the following November 1. If a license is delinquent, the Secretary of the Board of Bar Commissioners of the Alabama State Bar shall assess and collect a penalty of 15 percent of the amount of the license. The penalty shall be paid when the license is issued.

# (c)

Section 40-12-10, relating to the collection and distribution of business license taxes shall not be applicable to license taxes provided in subsection (a).

Last amended: Acts 1935, No. 194, p. 256; Acts 1939, No. 551, p. 871; Code 1940, T. 51, §460; Acts 1951, No. 186, p. 437; Acts 1959, No. 156, p. 682; Acts 1966, Ex. Sess., No. 287, p. 430; Acts 1971, No. 958, p. 1716; Acts 1979, Ex. Sess., No. 79-27, p. 37; Acts 1985, 1st Ex. Sess., No. 85-119; Acts 1992, No. 92-600, p. 1246, §1; Act 2006-525, p. 1221, §1; Act 2012-475, p. 1318, §1.

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In this chapter (40 sections)
  1. 40-12-22 · Disposition of Moneys by Probate Judge
  2. 40-12-23 · Applications for Refunds; Additional License
  3. 40-12-24 · Department of Revenue to Certify Refund; State Comptroller…
  4. 40-12-25 · License for Part of Year
  5. 40-12-26 · Due and Delinquent Date; Term of License
  6. 40-12-27 · Each Day’s Violation a Separate Offense
  7. 40-12-28 · Disposition of Proceeds of Funds from Licenses Pertaining to…
  8. 40-12-29 · Additional Penalty for Failure to Comply with Articles 8 and…
  9. 40-12-30 · Rulemaking Authority; Identifying Information Required from…
  10. 40-12-31 · Occupational Taxes Authorized
  11. 40-12-40 · Who Must Procure State and County Licenses
  12. 40-12-41 · Abstract Companies, Etc
  13. 40-12-42 · Acetylene Gas and Carbide Manufacturers
  14. 40-12-43 · Actuaries, Auditors, and Public Accountants
  15. 40-12-43.1 · Added Fee for Private Examining or Collecting Firms
  16. 40-12-44 · Adding Machines, Calculating Machines, Comptometers, Etc
  17. 40-12-45 · Advertising
  18. 40-12-46 · Air-Conditioning Plants and Equipment
  19. 40-12-47 · Amusement Parks
  20. 40-12-48 · Architects
  21. 40-12-49 · Attorneys
  22. 40-12-50 · Auctioneers
  23. 40-12-51 · Automobile Dealers
  24. 40-12-53 · Automobile Accessory Dealers
  25. 40-12-54 · Automobile Garages and Shops
  26. 40-12-55 · Automobile Storage Garages
  27. 40-12-56 · Automobile Storage Other Than in Garages
  28. 40-12-57 · Automobile Tire Retreading Shops
  29. 40-12-58 · Barbers
  30. 40-12-59 · Baseball Parks
  31. 40-12-60 · Battery Shops
  32. 40-12-61 · Beauty Parlors, Etc
  33. 40-12-62 · Bicycles and Motorcycles
  34. 40-12-63 · Blueprint Makers
  35. 40-12-64 · Bond Makers
  36. 40-12-65 · Bottlers
  37. 40-12-66 · Bowling Alleys
  38. 40-12-67 · Brokers and Agents of Iron, Railway, Etc., Supplies
  39. 40-12-68 · Brooms, Brushes, Mops, Etc
  40. 40-12-69 · Cereal Beverages, Carbonated or Other Soft Drinks - Retailers
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