Alabama § 40-12-317 Scope of Article

Alabama Statutes

§ 40-12-317 — Scope of Article

Alabama § 40-12-317

Title 40Revenue and Taxation

Ch. 12Licenses

Art. 6Stores

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Bluebook

Ala. Code § 40-12-317 (2026).

Text

The provisions of this article shall be construed to apply to every person, firm, corporation, copartnership, or association, either domestic or foreign, which is controlled or held with others by stock ownership of 25 percent or ultimately controlled or directed by one management or association of ultimate management or the buying for said store or stores is centralized or done by one person or management.

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The provisions of this article shall be construed to apply to every person, firm, corporation, copartnership, or association, either domestic or foreign, which is controlled or held with others by stock ownership of 25 percent or ultimately controlled or directed by one management or association of ultimate management or the buying for said store or stores is centralized or done by one person or management.