Alabama § 40-12-13 Engaging in Several Businesses

Alabama Statutes

§ 40-12-13 — Engaging in Several Businesses

Alabama·Title 40 Revenue and Taxation·Ch. 12 Licenses·Art. 1 General Provisions

Where any person, firm, or corporation is engaged in more than one business which is made by the provisions of law subject to taxation, such incorporated company or person shall pay the tax provided by law on each branch of the business.

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Legislative History

(Acts 1935, No. 194, p. 256; Code 1940, T. 51, §838.)

Nearby Sections

15

§ 40-1-1

Definitions

§ 40-1-10

Duty of Salaried Officers as to Disposition of Fees Collected

§ 40-1-13

Defense of Actions Involving Revenue Laws

§ 40-1-14

Payment of Court Costs

§ 40-1-15

Execution Sufficient Warrant for Levy

§ 40-1-16

Copies of Books, Records, Papers, Etc., Admitted in Evidence

§ 40-1-17

Judgment on Verdict in Favor of State Against Officers

§ 40-1-18

Falsely Returning List of Taxpayer as Sworn To

§ 40-1-19

Bank Officer Failing to Make, Swear To, and Deliver Required Statements

§ 40-1-2

Lien for Taxes - Generally

§ 40-1-20

Taxing Authorities Acting as Attorney for Taxpayer

§ 40-1-21

Access to Books and Records of Revenue Officers

§ 40-1-22

Penalty for Officers Who Neglect Duty

§ 40-1-23

Liability of Officers for Conversion

§ 40-1-24

Duty of Sheriff in Selling Property Under Execution, Etc

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