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2019 Code of Alabama
Title 40 - Revenue and Taxation.
Chapter 12 - Licenses.
Article 4 - Leasing or Renting Tangible Personal Property.
Section 40-12-221 - License required.
Universal Citation: AL Code § 40-12-221 (2019)
Section 40-12-221License required.
If any person shall engage in or continue in any business for which a privilege tax is imposed by Section 40-12-222 as a condition precedent to engaging or continuing in such business, he shall apply for and obtain from the department a license to engage in and to conduct such business for the current tax year upon the condition that he shall pay the taxes accruing to the state under the provisions of this article; provided, that no license shall be issued under the provisions of this article to any person who has not complied with the provisions of this article, and no provision of this article shall be construed as relieving any person from the payment of any license or privilege tax now or hereafter imposed by law.
(Acts 1971, 1st Ex. Sess., No. 96, p. 166, §4.)
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