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ADOR - License Tax Laws

 

LICENSING LAWS

The taxes listed below are administered by the License Tax Section of the Business & License Tax Division. Click on the tax to review the law on the Alabama Legislature's web site.

Please read the Caveats before accessing the statutes.

General Provisions Title 40, Chapter 12, Article 1
Business, Vocation or Occupation Privilege Licenses Title 40, Chapter 12, Article 2
Store Licenses Title 40, Chapter 12, Article 6
Exemption of Certain Persons Title 40, Chapter 12, Article 7
Business, Profession & Occupation Index Title 40, Chapter 12, Article 2

The Acts passed since the last revision of Code of Alabama 1975 may be found here.