US Laws, Codes, Statutes & Cases

Article 1 General Provisions.

• Section 40-12-1 — Change of place of business.
• Section 40-12-2 — Issuance; form of license; levy of county tax; actions for recovery of tax.
• Section 40-12-3 — Collection and distribution where both state and county license tax levied.
• Section 40-12-4 — County license tax for school purposes - Authority to levy.
• Section 40-12-4.1 — County license tax for school purposes - Use of proceeds from taxes levied under Section 40-12-4.
• Section 40-12-5 — County license tax for school purposes - Collection and enforcement.
• Section 40-12-6 — County license tax for school purposes - Administration and collection in accordance with Sections 11-51-180 through 11-51-185.
• Section 40-12-7 — County license tax for school purposes - Disposition of funds collected; charge for collecting.
• Section 40-12-8 — False affidavits or certificates.
• Section 40-12-9 — Penalty for failure to take out license; selling throughout state under one license.
• Section 40-12-10 — License inspectors generally; when taxes due and payable; collection and distribution of penalties and citation fees on delinquent licenses.
• Section 40-12-11 — Bonds of license inspectors.
• Section 40-12-12 — License to designate place of business.
• Section 40-12-13 — Engaging in several businesses.
• Section 40-12-14 — Two or more licenses on same business.
• Section 40-12-15 — License deemed a personal privilege; transferability.
• Section 40-12-16 — Sworn statements of amount of capital, value of goods, stock, etc.
• Section 40-12-17 — Population of municipality as determining tax.
• Section 40-12-18 — Penalty on agents of persons, firms, etc., who have not paid tax.
• Section 40-12-19 — Duty of Department of Finance to prepare forms of licenses.
• Section 40-12-20 — License and stub must correspond.
• Section 40-12-21 — Records to be kept by probate judge.
• Section 40-12-22 — Disposition of moneys by probate judge.
• Section 40-12-23 — Applications for refunds; additional license.
• Section 40-12-24 — Department of Revenue to certify refund; state Comptroller and county commission to draw warrants payable to applicant.
• Section 40-12-25 — License for part of year.
• Section 40-12-26 — Due and delinquent date; term of license.
• Section 40-12-27 — Each day's violation a separate offense.
• Section 40-12-28 — Disposition of proceeds of funds from licenses pertaining to timber or timber products.
• Section 40-12-29 — Additional penalty for failure to comply with Articles 8 and 9 of this chapter.
• Section 40-12-30 — Department of Revenue authorized to promulgate rules and regulations.
• Section 40-12-31 — Occupational taxes authorized.

Article 2 Business, Vocation or Occupation.

• Section 40-12-40 — Who must procure state and county licenses.
• Section 40-12-41 — Abstract companies, etc.
• Section 40-12-42 — Acetylene gas and carbide manufacturers.
• Section 40-12-43 — Actuaries, auditors, and public accountants.
• Section 40-12-43.1 — Added fee for private examining or collecting firms.
• Section 40-12-44 — Adding machines, calculating machines, comptometers, etc.
• Section 40-12-45 — Advertising.
• Section 40-12-46 — Air-conditioning plants and equipment.
• Section 40-12-47 — Amusement parks.
• Section 40-12-48 — Architects.
• Section 40-12-49 — Attorneys.
• Section 40-12-50 — Auctioneers.
• Section 40-12-51 — Automobile dealers.
• Section 40-12-53 — Automobile accessory dealers.
• Section 40-12-54 — Automobile garages and shops.
• Section 40-12-55 — Automobile storage garages.
• Section 40-12-56 — Automobile storage other than in garages.
• Section 40-12-57 — Automobile tire retreading shops.
• Section 40-12-58 — Barbers.
• Section 40-12-59 — Baseball parks.
• Section 40-12-60 — Battery shops.
• Section 40-12-61 — Beauty parlors, etc.
• Section 40-12-62 — Bicycles and motorcycles.
• Section 40-12-63 — Blueprint makers.
• Section 40-12-64 — Bond makers.
• Section 40-12-65 — Bottlers.
• Section 40-12-66 — Bowling alleys.
• Section 40-12-67 — Brokers and agents of iron, railway, etc., supplies.
• Section 40-12-68 — Brooms, brushes, mops, etc.
• Section 40-12-69 — Cereal beverages, carbonated or other soft drinks - Retailers.
• Section 40-12-70 — Cereal beverages, carbonated or other soft drinks - Wholesalers.
• Section 40-12-71 — Certified public accountants.
• Section 40-12-72 — Cigars, cigarettes, cheroots, etc. - Retailers.
• Section 40-12-73 — Cigars, cigarettes, cheroots, etc. - Wholesalers.
• Section 40-12-74 — Circuses.
• Section 40-12-75 — Cleaning and pressing establishments.
• Section 40-12-76 — Coal and coke dealers - Maintaining yards.
• Section 40-12-77 — Coal and coke dealers - Not maintaining yards.
• Section 40-12-78 — Coffins and caskets - Manufacturers.
• Section 40-12-79 — Coffins and caskets - Dealers and agents.
• Section 40-12-80 — Collection agencies.
• Section 40-12-81 — Commission merchants or merchandise brokers.
• Section 40-12-82 — Concerts, musical entertainments, etc.
• Section 40-12-83 — Conditional sales contracts, drafts, acceptances, etc.; dealers in.
• Section 40-12-84 — Construction companies or contractors.
• Section 40-12-85 — Cotton buyers.
• Section 40-12-86 — Cotton compresses.
• Section 40-12-87 — Cottonseed oil mills, cotton mills, factories, etc.
• Section 40-12-88 — Cotton warehouses.
• Section 40-12-89 — Credit agencies.
• Section 40-12-90 — Creosoting, etc.
• Section 40-12-91 — Delicatessen shops.
• Section 40-12-92 — Dentists.
• Section 40-12-93 — Detective agencies.
• Section 40-12-94 — Developing and printing films.
• Section 40-12-95 — Devices for testing skill and strength used for profit.
• Section 40-12-96 — Directories.
• Section 40-12-97 — Electric refrigerators, electric or gas heaters, etc.
• Section 40-12-98 — Embalmers.
• Section 40-12-99 — Engineers.
• Section 40-12-100 — Fertilizer factories.
• Section 40-12-101 — Fire, closing out, etc., sales.
• Section 40-12-102 — Fireworks.
• Section 40-12-103 — Flying jennies, merry-go-rounds, etc.
• Section 40-12-104 — Fortunetellers, palmists, clairvoyants, etc.
• Section 40-12-105 — Fruit dealers.
• Section 40-12-106 — Gasoline stations and pumps.
• Section 40-12-107 — Glass.
• Section 40-12-108 — Golf, miniature golf, etc., courses.
• Section 40-12-109 — Hat-cleaning establishments.
• Section 40-12-110 — Hide, fur, etc., dealers.
• Section 40-12-111 — Horse show, rodeo, or dog and pony shows.
• Section 40-12-112 — Horse, mule, etc., dealers.
• Section 40-12-113 — Ice cream.
• Section 40-12-114 — Ice factories.
• Section 40-12-115 — Innkeepers and hotels.
• Section 40-12-116 — Junk dealers.
• Section 40-12-117 — Laundered towel, apron, etc., rentals; diaper services.
• Section 40-12-118 — Laundries.
• Section 40-12-119 — Legerdemain and sleight of hand.
• Section 40-12-120 — Lightning rods.
• Section 40-12-121 — Lumber and timber dealers.
• Section 40-12-122 — Lumberyards.
• Section 40-12-123 — Machinery repair shops.
• Section 40-12-124 — Manicurists, hairdressers, etc.
• Section 40-12-125 — Mattresses, cushions, pillows, etc.
• Section 40-12-126 — Medicine, chemistry, bacteriology, etc.
• Section 40-12-127 — Mimeographs, duplicating machines, dictaphones, etc.
• Section 40-12-128 — Mining of iron ore - Levy and amount of tax; limitation of actions.
• Section 40-12-129 — Mining of iron ore - Report of operators.
• Section 40-12-130 — Mining of iron ore - Report of persons receiving products.
• Section 40-12-131 — Monuments and tombstones.
• Section 40-12-132 — Moving picture shows - Transient operators.
• Section 40-12-133 — Moving picture shows - Permanent operators.
• Section 40-12-134 — Newsstands.
• Section 40-12-135 — Oculists, optometrists and opticians.
• Section 40-12-136 — Osteopaths and chiropractors.
• Section 40-12-137 — Packinghouses, cold storage plants, etc.
• Section 40-12-138 — Pawnbrokers.
• Section 40-12-139 — Peddlers and itinerant vendors.
• Section 40-12-140 — Photographers and photograph galleries.
• Section 40-12-141 — Pianos, organs and other musical instruments.
• Section 40-12-142 — Pig iron storage operators.
• Section 40-12-143 — Pistols, revolvers, bowie and dirk knives, etc.
• Section 40-12-144 — Playing cards.
• Section 40-12-145 — Plumbers, steam fitters, tin shop operators, etc.
• Section 40-12-146 — Pool tables.
• Section 40-12-147 — Racetracks, athletic fields, etc.
• Section 40-12-148 — Radios.
• Section 40-12-149 — Real estate brokers and agents - Realty situated within state.
• Section 40-12-150 — Real estate brokers and agents - Realty situated without the state.
• Section 40-12-151 — Restaurants, cafes, cafeterias, etc.
• Section 40-12-152 — Roadhouses, nightclubs, etc.
• Section 40-12-153 — Sandwich shops, barbecue stands, etc.
• Section 40-12-154 — Sawmills, heading mills or stave mills.
• Section 40-12-155 — Scientists, naturopaths, and chiropodists.
• Section 40-12-156 — Sewing machines.
• Section 40-12-157 — Shooting galleries.
• Section 40-12-158 — Shotguns, rifles, ammunition, etc.
• Section 40-12-159 — Skating rinks.
• Section 40-12-160 — Soliciting brokers.
• Section 40-12-161 — Spectacles or eyeglasses.
• Section 40-12-162 — Stock and bond brokers.
• Section 40-12-163 — Street fairs and carnivals.
• Section 40-12-164 — Supply cars.
• Section 40-12-165 — Syrup and sugar factories.
• Section 40-12-166 — Theaters, vaudeville and variety shows.
• Section 40-12-167 — Ticket scalpers.
• Section 40-12-168 — Tourist camps.
• Section 40-12-169 — Tractors, road machinery and trailers.
• Section 40-12-170 — Trading stamps.
• Section 40-12-171 — Transfer of freight.
• Section 40-12-172 — Transient dealers.
• Section 40-12-173 — Transient theatrical and vaudeville shows.
• Section 40-12-174 — Transient vendors and peddlers.
• Section 40-12-175 — Turpentine and resin stills.
• Section 40-12-176 — Vending machines.
• Section 40-12-177 — Veneer mills, planing mills, box factories, etc.
• Section 40-12-178 — Veterinary surgery.
• Section 40-12-179 — Warehouses and yards.
• Section 40-12-180 — Waste grease and animal by-products.

Article 3 Distributors of Motor Fuels.

• Section 40-12-190 — Definitions.
• Section 40-12-191 — Required; application.
• Section 40-12-192 — When department may refuse to issue license; appeal.
• Section 40-12-193 — Filing fee.
• Section 40-12-194 — Bond required.
• Section 40-12-195 — Issuance of license; revocation; nontransferability.
• Section 40-12-196 — Engaging in business without license.
• Section 40-12-197 — Reports and payments upon discontinuance or transfer of business.
• Section 40-12-198 — Transportation of gasoline; inspections.
• Section 40-12-199 — Transportation of gasoline by boats over navigable waters of state.
• Section 40-12-200 — Delivery of gasoline from tank truck to motor vehicle tank prohibited; exception.
• Section 40-12-201 — Forfeiture of vehicles and boats illegally transporting or delivering gasoline.
• Section 40-12-202 — Rewards; disposition of proceeds of fines.
• Section 40-12-204 — Restraining and enjoining violations.
• Section 40-12-205 — Applicability of article to interstate and foreign commerce.
• Section 40-12-206 — Exchange of information with other states.

Article 4 Leasing or Renting Tangible Personal Property.

• Section 40-12-220 — Definitions.
• Section 40-12-220.1 — Legislative intent.
• Section 40-12-221 — License required.
• Section 40-12-222 — Levy and amount of tax.
• Section 40-12-223 — Exemptions.
• Section 40-12-224 — Collection of tax.
• Section 40-12-226 — Deposit in State Treasury.
• Section 40-12-227 — Disposition of funds.

Article 5 Motor Vehicles.

• Section 40-12-240 — Definitions.
• Section 40-12-241 — Station wagons, jeeps, etc., classified as passenger automobiles.
• Section 40-12-242 — License taxes and registration fees - Private passenger automobiles and motorcycles.
• Section 40-12-243 — License taxes and registration fees - Exemption of private passenger vehicles of foreign consuls; special plates for such vehicles.
• Section 40-12-244 — License tags and registration fees - Exemption for members of armed forces, etc.
• Section 40-12-245.1 — License taxes and registration fees -Vehicles designed and constructed for transport of raw cotton from harvest to cotton gin. THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER. IT HAS NOT BEEN CODIFIED BY THE LEGISLATURE.
• Section 40-12-246 — License taxes and registration fees - Motor buses or motor vehicles transporting passengers for hire.
• Section 40-12-246.1 — License tax and registration fees - Exemption for motor bus passenger carrier vehicles; special license. THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER. IT HAS NOT BEEN CODIFIED BY THE LEGISLATURE.
• Section 40-12-247 — License taxes and registration fees - Hearses and ambulances.
• Section 40-12-248 — License taxes and registration fees - Trucks or truck tractors - Generally.
• Section 40-12-249 — License taxes and registration fees - Trucks or truck tractors - Change in gross vehicle weight allowance or in use of vehicle.
• Section 40-12-250 — Tags for motor vehicles used by state, etc.
• Section 40-12-251 — Motor tractors.
• Section 40-12-252 — Basis of tax for trailers; permanent license plate.
• Section 40-12-253 — Ad valorem taxation of motor vehicles.
• Section 40-12-254 — Motor vehicles issued to disabled veterans.
• Section 40-12-255 — Manufactured homes.
• Section 40-12-256 — Travel trailers - Ad valorem taxation - Generally.
• Section 40-12-257 — Citations for noncompliance with Sections 40-12-255 and 40-12-256.
• Section 40-12-258 — Reregistration of certain stored motor vehicles; placement of license tags.
• Section 40-12-259 — Computation and payment of license tax and registration fee.
• Section 40-12-260 — Transfer of license plates; registration procedures; receipts; penalty.
• Section 40-12-262 — Effect of provisions relative to registration and display of tags on nonresidents; international registration plan; temporary trip permit; penalties.
• Section 40-12-263 — Registration of certain commercial vehicles owned by nonresidents prohibited.
• Section 40-12-264 — Time limit for purchase of tags or plates; dealer plates; manufacturer plates.
• Section 40-12-265 — Mutilation or alteration of tags; replacement tags; use of improper tags.
• Section 40-12-267 — Date licenses become due and delinquent.
• Section 40-12-268 — Other taxes precluded.
• Section 40-12-269 — Remittance of moneys and certification of lists of motor vehicles by probate judge.
• Section 40-12-270 — Disbursement of net proceeds from license taxes and registration fees; Secondary Road Committee created.
• Section 40-12-271 — Fee of probate judge or county license commissioner for issuing license.
• Section 40-12-272 — Rules and regulations for enforcement of Sections 40-12-260, 40-12-261, and 40-12-266.
• Section 40-12-273 — Increase in license tax and registration fee authorized.
• Section 40-12-274 — Disposition of additional fees collected pursuant to Section 40-12-274.
• Section 40-12-290 — Registration of vintage vehicle.
• Section 40-12-291 — Design and renewal of license plates or tags.
• Section 40-12-292 — Replacement of defaced, lost or destroyed plates or tags.
• Section 40-12-293 — Exemption from certain other licensing requirements, license or privilege taxes and ad valorem taxation; exceptions.
• Section 40-12-294 — Rules and regulations.
• Section 40-12-296 — Disposition of funds.
• Section 40-12-297 — Registration of original license plate issued in model year of vehicle. THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER. IT HAS NOT BEEN CODIFIED BY THE LEGISLATURE.
• Section 40-12-300 — Preparation, issuance, and use of distinctive license plates.
• Section 40-12-301 — Transfer of distinctive license plates between motor vehicle owners and between motor vehicles; issuance of standard license plates to motor vehicle previously issued distinctive license plates; construction of section.
• Section 40-12-302 — Design.

Article 6 Stores.

• Section 40-12-310 — "Store" defined; construction.
• Section 40-12-311 — Who must procure license.
• Section 40-12-312 — Application for license.
• Section 40-12-313 — Examination of application and issuance of license.
• Section 40-12-314 — Expiration and renewal of licenses.
• Section 40-12-315 — Annual fees.
• Section 40-12-316 — Fees for portion of year.
• Section 40-12-317 — Scope of article.
• Section 40-12-318 — Payment of expenses; net collections paid into Treasury.
• Section 40-12-319 — Penalty for violation of article.

Article 7 Exemption of Certain Persons.

• Section 40-12-330 — Exemptions for blind persons.
• Section 40-12-340 — Eligibility; scope.
• Section 40-12-341 — State license.
• Section 40-12-342 — County license.
• Section 40-12-343 — Municipal license.
• Section 40-12-344 — Employees, apprentices and helpers.
• Section 40-12-345 — Form of license issued.
• Section 40-12-346 — Expiration of license.
• Section 40-12-347 — Proof of disability.
• Section 40-12-348 — Corporations, associations and partnerships.
• Section 40-12-349 — Fraudulently obtaining license.
• Section 40-12-350 — County in which issued.
• Section 40-12-351 — Penalty for violation by officials.
• Section 40-12-352 — Certain veterans not included in law.
• Section 40-12-370 — Eligibility; scope.
• Section 40-12-371 — State license.
• Section 40-12-372 — County license.
• Section 40-12-373 — Municipal license.
• Section 40-12-374 — Duty of officials; form of license; penalty for transfer.
• Section 40-12-375 — Corporations, associations and partnerships; certain veterans not exempt.
• Section 40-12-376 — Fraudulently obtaining license.
• Section 40-12-377 — Penalty for violation by officials.

Article 8 Motor Vehicle Dealers, Reconditioners, Rebuilders and Wholesalers.

• Section 40-12-390 — Definitions.
• Section 40-12-391 — License - Generally.
• Section 40-12-392 — License - Applications; inspection of records; restrictions on sales; liability insurance.
• Section 40-12-393 — License - Disposition of fees collected.
• Section 40-12-395 — License - Supplemental licenses; off-site sales.
• Section 40-12-396 — License - Suspension or revocation; reasons for revocation or denial of license.
• Section 40-12-398 — Bond prerequisite to issuance of license.
• Section 40-12-399 — Records to be kept by licensees.
• Section 40-12-400 — Penalty for violations of article.

Article 9 Automotive Dismantlers and Parts Recyclers.

• Section 40-12-410 — Definitions.
• Section 40-12-411 — License - Required.
• Section 40-12-412 — License - Application.
• Section 40-12-413 — License - Fee.
• Section 40-12-414 — License - Proof of financial responsibility.
• Section 40-12-415 — License - Term; renewal.
• Section 40-12-416 — License - Refusal, cancellation, or revocation - Authority of Commissioner of Revenue.
• Section 40-12-418 — Other licenses not required.
• Section 40-12-419 — Records to be kept; inspection of records.
• Section 40-12-420 — Transfer of motor vehicle certificate of title to or from automotive dismantler and parts recycler.
• Section 40-12-421 — Restrictions on sales at salvage pools or salvage disposal sales; buyer's identification cards.
• Section 40-12-422 — Salvage dealers licensed in other states.
• Section 40-12-423 — License plates from dismantled vehicles to be forwarded to Department of Revenue.
• Section 40-12-424 — Penalty.
• Section 40-12-425 — Injunctive relief.