Code of Alabama — Title 40 (Revenue and Taxation)
Ala. Code § 40-25A-3
License Required
Official textalison.legislature.state.al.us
Before any person engages in the business of selling any of these items on which the tax levied by this chapter has not been paid to the Department of Revenue, such person shall make application to the Department of Revenue upon forms prepared by the department for a license. Said license shall be a condition precedent to engaging or continuing in the business of selling those items taxed under this chapter.
Source: view the official text
In this chapter (11 sections)
- 40-25A-1 · Definitions
- 40-25A-2 · Tax Levied; Amount
- 40-25A-3 · License Required
- 40-25A-4 · Monthly Statement and Remittance of Tax
- 40-25A-6 · Penalty for Failure to Report or Keep Records
- 40-25A-12 · Effect on Other Licenses and Taxes
- 40-25A-15 · Restraint of Violators from Continuing in Business
- 40-25A-16 · Enforcement of Chapter; Promulgation of Rules and…
- 40-25A-17 · Extensions for Making Returns Authorized
- 40-25A-19 · Disposition of Proceeds
- 40-25A-20 · Deduction of Operating Expenses