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Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-12-71

Certified Public Accountants

Official textalison.legislature.state.al.us

# (a)

In lieu of any other privilege license fees levied under the revenue laws of the State of Alabama, each person who holds a certificate as a certified public accountant and who is a resident of the State of Alabama and who is engaged in the practice of public accounting in the State of Alabama shall pay an annual license fee of $25, but no license fee shall be paid to the county. Such license shall be obtained from the probate judge or licensing agency in the county where the business of a certified public accountant is located and shall be due and delinquent as provided by Section 40-12-26. All money paid into the treasury for license under this section shall be deposited in the State Treasury to the credit of the Alabama State Board of Public Accountancy and shall constitute a separate fund to be disbursed as provided in subsection (b) of this section.

# (b)

The fund provided by subsection (a) of this section shall be used by the Alabama State Board of Public Accountancy to defray the expenses for administering and enforcing the laws of the State of Alabama pertaining to the practice of public accounting and the other necessary purposes and expenses of said board not otherwise available and provided pursuant to Section 34-1-3; and the said Alabama State Board of Public Accountancy shall have the power to direct the disbursement of said fund, which shall be paid on the warranty of the state Comptroller upon certificate or voucher of the secretary of said board, approved by the chairman or vice-chairman of said board. No funds shall be withdrawn or expended except as budgeted and allotted according to the provisions of Article 4 of Chapter 4 of Title 41, and only in amounts as stipulated in the general appropriations bill.

# (c)

No license fee as herein provided shall be due or payable by any certified public accountant employed by any state or federal government agency, educational institution, or industry, who does not perform public accounting service for which he is paid.

Last amended: Acts 1969, No. 269, p. 599, §§1-3.

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In this chapter (40 sections)
  1. 40-12-50 · Auctioneers
  2. 40-12-51 · Automobile Dealers
  3. 40-12-53 · Automobile Accessory Dealers
  4. 40-12-54 · Automobile Garages and Shops
  5. 40-12-55 · Automobile Storage Garages
  6. 40-12-56 · Automobile Storage Other Than in Garages
  7. 40-12-57 · Automobile Tire Retreading Shops
  8. 40-12-58 · Barbers
  9. 40-12-59 · Baseball Parks
  10. 40-12-60 · Battery Shops
  11. 40-12-61 · Beauty Parlors, Etc
  12. 40-12-62 · Bicycles and Motorcycles
  13. 40-12-63 · Blueprint Makers
  14. 40-12-64 · Bond Makers
  15. 40-12-65 · Bottlers
  16. 40-12-66 · Bowling Alleys
  17. 40-12-67 · Brokers and Agents of Iron, Railway, Etc., Supplies
  18. 40-12-68 · Brooms, Brushes, Mops, Etc
  19. 40-12-69 · Cereal Beverages, Carbonated or Other Soft Drinks - Retailers
  20. 40-12-70 · Cereal Beverages, Carbonated or Other Soft Drinks -…
  21. 40-12-71 · Certified Public Accountants
  22. 40-12-72 · Cigars, Cigarettes, Cheroots, Etc. - Retailers
  23. 40-12-73 · Cigars, Cigarettes, Cheroots, Etc. - Wholesalers
  24. 40-12-74 · Circuses
  25. 40-12-75 · Cleaning and Pressing Establishments
  26. 40-12-76 · Coal and Coke Dealers - Maintaining Yards
  27. 40-12-77 · Coal and Coke Dealers - Not Maintaining Yards
  28. 40-12-78 · Coffins and Caskets - Manufacturers
  29. 40-12-79 · Coffins and Caskets - Dealers and Agents
  30. 40-12-80 · Collection Agencies
  31. 40-12-81 · Commission Merchants or Merchandise Brokers
  32. 40-12-82 · Concerts, Musical Entertainments, Etc
  33. 40-12-83 · Conditional Sales Contracts, Drafts, Acceptances, Etc.;…
  34. 40-12-84 · Construction Companies or Contractors
  35. 40-12-85 · Cotton Buyers
  36. 40-12-86 · Cotton Compresses
  37. 40-12-87 · Cottonseed Oil Mills, Cotton Mills, Factories, Etc
  38. 40-12-88 · Cotton Warehouses
  39. 40-12-89 · Credit Agencies
  40. 40-12-90 · Creosoting, Etc
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