reglab/housing_qa huggingface dataset:
AL Code § 40-12-171 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 12 - Licenses.|Article 2 - Business, Vocation, or Occupation.|Section 40-12-171 - Transfer of Freight.

Section 40-12-171Transfer of freight. Each person transferring freight, not including household goods, using more than one vehicle for hire in cities or towns or in the police jurisdiction thereof shall pay a license tax of $10 for each vehicle in excess of one. This section shall not apply to vehicles owned by motor carriers coming within the provisions of Sections 37-3-1 through 37-3-34 and 40-19-1 through 40-19-17 nor shall it apply to vehicles owned by any railroad company or express company. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §607; Acts 1949, No. 606, p. 938.)
AL Code § 40-12-173 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 12 - Licenses.|Article 2 - Business, Vocation, or Occupation.|Section 40-12-173 - Transient Theatrical and Vaudeville Shows.

Section 40-12-173Transient theatrical and vaudeville shows. Repealed by Act 2015-70 effective April 21, 2015. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §610.)
AL Code § 40-12-175 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 12 - Licenses.|Article 2 - Business, Vocation, or Occupation.|Section 40-12-175 - Turpentine and Resin Stills.

Section 40-12-175Turpentine and resin stills. Repealed by Act 2015-70 effective April 21, 2015. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §612.)
AL Code § 40-12-177 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 12 - Licenses.|Article 2 - Business, Vocation, or Occupation.|Section 40-12-177 - Veneer Mills, Planing Mills, Box Factories, Etc.

Section 40-12-177Veneer mills, planing mills, box factories, etc. Each person, firm, or corporation engaged in the operation of a veneer mill, planing mill, box factory, handle factory or any other factory where lumber or timber is sawed or made into a finished or semifinished product, other than a sawmill licensed under Section 40-12-154, shall pay a privilege tax based on the number of men employed or engaged in the manufacture of the products produced by such mills, as follows: Where there are five or less men employed or so engaged, $5; where there are more than five men and less than 10 so employed or engaged, $10; where there are 10 men and less than 20 so employed or engaged, $30; where there are 20 men and less than 40 so employed or engaged, $80; and where there are 40 men and over, $120. It is the intention hereof that where a person, firm, or corporation shall pay a privilege tax under Section 40-12-154 or under Section 40-12-121, then no privilege license tax shall be charged or collected hereunder. (Acts 1936-37, Ex. Sess., No. 231, p. 279; Code 1940, T. 51, §614.)
AL Code § 40-12-178 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 12 - Licenses.|Article 2 - Business, Vocation, or Occupation.|Section 40-12-178 - Veterinary Surgery.

Section 40-12-178Veterinary surgery. Each person practicing veterinary surgery shall pay an annual license tax of $5 to the state, but no license tax shall be paid to the county. No veterinary surgeon shall be required to pay a license tax until he has practiced his profession for two years. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §615.)
AL Code § 40-12-179 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 12 - Licenses.|Article 2 - Business, Vocation, or Occupation.|Section 40-12-179 - Warehouses and Yards.

Section 40-12-179Warehouses and yards. Each person operating a warehouse or yard for the storage of goods, wares, or merchandise for hire shall pay an annual license tax to the state of $25; where such warehouseman also acts as a distributing agent and forwards and distributes the goods stored in such warehouse and charges for such service, he shall pay an additional license tax of $100. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §616.)
AL Code § 40-12-180 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 12 - Licenses.|Article 2 - Business, Vocation, or Occupation.|Section 40-12-180 - Waste Grease and Animal By-Products.

Section 40-12-180Waste grease and animal by-products. Redesignated by Act 99-526, p. 1152, §1, effective June 18, 1999. (Acts 1991, No. 91-598, p. 1101, §1.)
AL Code § 40-12-190 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 12 - Licenses.|Article 3 - Distributors of Motor Fuels.|Section 40-12-190 - Definitions.

Section 40-12-190Definitions. Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. (Acts 1932, Ex. Sess., No. 55, p. 57, §1; Code 1940, T. 51, §666; Acts 1992, No. 92-222, p. 547, §2; Acts 1995, No. 95-410, p. 881, §1.)
AL Code § 40-12-191 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 12 - Licenses.|Article 3 - Distributors of Motor Fuels.|Section 40-12-191 - Required; Application.

Section 40-12-191Required; application. Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. (Acts 1932, Ex. Sess., No. 55, p. 57, §2; Code 1940, T. 51, §667.)
AL Code § 40-12-192 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 12 - Licenses.|Article 3 - Distributors of Motor Fuels.|Section 40-12-192 - When Department May Refuse to Issue License; Appeal.

Section 40-12-192When department may refuse to issue license; appeal. Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. (Acts 1932, Ex. Sess., No. 55, p. 57, §3; Code 1940, T. 51, §668; Acts 1992, No. 92-186, §25; Acts 1992, No. 92-222, p. 547, §3; Acts 1993, No. 93-614, p. 547, §2(3).)
AL Code § 40-12-193 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 12 - Licenses.|Article 3 - Distributors of Motor Fuels.|Section 40-12-193 - Filing Fee.

Section 40-12-193Filing fee. Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. (Acts 1932, Ex. Sess., No. 55, p. 57, §4; Code 1940, T. 51, §669.)
AL Code § 40-12-194 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 12 - Licenses.|Article 3 - Distributors of Motor Fuels.|Section 40-12-194 - Bond Required.

Section 40-12-194Bond required. Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. (Acts 1932, Ex. Sess., No. 55, p. 57, §5; Acts 1939, No. 608, p. 974, §1; Code 1940, T. 51, §670; Acts 1992, No. 92-186, p. 349, §26.)
AL Code § 40-12-195 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 12 - Licenses.|Article 3 - Distributors of Motor Fuels.|Section 40-12-195 - Issuance of License; Revocation; Nontransferability.

Section 40-12-195Issuance of license; revocation; nontransferability. Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. (Acts 1932, Ex. Sess., No. 55, p. 57, §6; Code 1940, T. 51, §671; Acts 1992, No. 92-186, p. 349, §27.)
AL Code § 40-12-196 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 12 - Licenses.|Article 3 - Distributors of Motor Fuels.|Section 40-12-196 - Engaging in Business Without License.

Section 40-12-196Engaging in business without license. Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. Any person who shall engage in the business for which a license is herein provided without having a license as herein required shall forfeit all right to sell, distribute, or withdraw from storage gasoline in the State of Alabama for a period of one year. Each person engaging in the business of selling, distributing, or withdrawing from storage gasoline without first obtaining and having license therefor as herein required shall be subject to a Department of Revenue imposed penalty of not less than $500 nor more than $1,000 for each such offense and, in addition thereto, guilty of a misdemeanor. (Acts 1932, Ex. Sess., No. 55, p. 57, §7; Code 1940, T. 51, §672; Acts 1992, No. 92-222, p. 547, §4.)
AL Code § 40-12-197 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 12 - Licenses.|Article 3 - Distributors of Motor Fuels.|Section 40-12-197 - Reports and Payments Upon Discontinuance or Transfer of Business.

Section 40-12-197Reports and payments upon discontinuance or transfer of business. Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. (Acts 1932, Ex. Sess., No. 55, p. 57, §8; Code 1940, T. 51, §673.)
AL Code § 40-12-198 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 12 - Licenses.|Article 3 - Distributors of Motor Fuels.|Section 40-12-198 - Transportation of Gasoline; Inspections.

Section 40-12-198Transportation of gasoline; inspections. Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. (Acts 1932, Ex. Sess., No. 55, p. 57, §9; Acts 1936-37, Ex. Sess., No. 115, p. 120; Code 1940, T. 51, §674; Acts 1986, No. 86-532, p. 1032; Acts 1992, No. 92-222, p. 547, §5; Acts 1995, No. 95-410, p. 881, §1.)
AL Code § 40-12-199 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 12 - Licenses.|Article 3 - Distributors of Motor Fuels.|Section 40-12-199 - Transportation of Gasoline by Boats Over Navigable Waters of State.

Section 40-12-199Transportation of gasoline by boats over navigable waters of state. Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. (Acts 1932, Ex. Sess., No. 55, p. 57, §10; Code 1940, T. 51, §675; Acts 1995, No. 95-410, p. 881, §1.)
AL Code § 40-12-200 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 12 - Licenses.|Article 3 - Distributors of Motor Fuels.|Section 40-12-200 - Delivery of Gasoline From Tank Truck to Motor Vehicle Tank Prohibited; Exception.

Section 40-12-200Delivery of gasoline from tank truck to motor vehicle tank prohibited; exception. Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. (Acts 1932, Ex. Sess., No. 55, p. 57, §12; Code 1940, T. 51, §677; Acts 1992, No. 92-222, p. 547, §6.)
AL Code § 40-12-201 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 12 - Licenses.|Article 3 - Distributors of Motor Fuels.|Section 40-12-201 - Forfeiture of Vehicles and Boats Illegally Transporting or Delivering Gasoline.

Section 40-12-201Forfeiture of vehicles and boats illegally transporting or delivering gasoline. Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. (Acts 1932, Ex. Sess., No. 55, p. 57, §13; Code 1940, T. 51, §678.)
AL Code § 40-12-202 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 12 - Licenses.|Article 3 - Distributors of Motor Fuels.|Section 40-12-202 - Rewards; Disposition of Proceeds of Fines.

Section 40-12-202Rewards; disposition of proceeds of fines. Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. (Acts 1932, Ex. Sess., No. 55, p. 57, §14; Code 1940, T. 51, §679.)
AL Code § 40-12-204 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 12 - Licenses.|Article 3 - Distributors of Motor Fuels.|Section 40-12-204 - Restraining and Enjoining Violations.

Section 40-12-204Restraining and enjoining violations. Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. (Acts 1932, Ex. Sess., No. 55, p. 57, §16; Code 1940, T. 51, §681.)
AL Code § 40-12-205 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 12 - Licenses.|Article 3 - Distributors of Motor Fuels.|Section 40-12-205 - Applicability of Article to Interstate and Foreign Commerce.

Section 40-12-205Applicability of article to interstate and foreign commerce. Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. (Acts 1932, Ex. Sess., No. 55, p. 57, §17; Code 1940, T. 51, §682.)
AL Code § 40-12-206 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 12 - Licenses.|Article 3 - Distributors of Motor Fuels.|Section 40-12-206 - Exchange of Information With Other States.

Section 40-12-206Exchange of information with other states. Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. (Acts 1932, Ex. Sess., No. 55, p. 57, §18; Code 1940, T. 51, §683.)
AL Code § 40-12-220 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 12 - Licenses.|Article 4 - Leasing or Renting Tangible Personal Property.|Section 40-12-220 - Definitions.

Section 40-12-220Definitions. For purposes of this article, the following terms shall have the respective meanings ascribed by this section: (1) BUSINESS. All activities engaged in, or caused to be engaged in, by any person with the object of gain, profit, benefit, or advantage, either direct or indirect to such person. (2) COMMISSIONER. The Commissioner of Revenue of the state. (3) DEPARTMENT. The Department of Revenue of the state. (4) GROSS PROCEEDS. The value proceeding or accruing from the leasing or rental of tangible personal property, including any license or privilege taxes passed on to a lessee by a lessor, without any deduction on account of the cost of the property so leased or rented, the cost of materials used, labor or service cost, interest paid, or any other expense whatsoever, and without any deductions on account of loss, and shall also include on the part of any person claiming exemption under subdivision (4) of Section 40-12-223 an amount equal to the amount of rental paid on any tangible personal property acquired under such exemption and thereafter diverted to the use of such person. (5) LEASING or RENTAL. A transaction whereunder the person who owns or controls the possession of tangible personal property permits another person to have the possession or use thereof for a consideration and for the duration of a definite or indefinite period of time without transfer of the title to such property. The detention by the user thereof of freight cars, oxygen and acetylene tanks, and similar property, in respect of which detention a demurrage or per diem charge is made against the user of such property, shall not be deemed to constitute a transaction whereunder property is leased or rented to another within the meaning of this article. (6) PERSON. Any natural person, firm, partnership, association, corporation, receiver, trust, estate, or other entity, or any other group or combination of any thereof acting as a unit. (7) STATE. The State of Alabama. (8) TANGIBLE PERSONAL PROPERTY. Personal property which may be seen, weighed, measured, felt, or touched, or is in any other manner perceptible to the senses. The term "tangible personal property" shall not include stocks, bonds, notes, insurance or other contracts, or securities. (Acts 1971, 1st Ex. Sess., No. 96, p. 166, § 1; Act 2001-636, p. 1242, § 3.)
AL Code § 40-12-220.1 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 12 - Licenses.|Article 4 - Leasing or Renting Tangible Personal Property.|Section 40-12-220.1 - Legislative Intent.

Section 40-12-220.1Legislative intent. It was the intent of the Legislature in enacting Sections 40-12-220 to 40-12-227, inclusive, to impose a license tax or privilege tax on lessors based on the gross proceeds derived from the leasing or rental of tangible personal property. It is also the intent of the Legislature to permit lessors of tangible personal property to pass on to lessees such license or privilege taxes by adding such taxes to the leasing price or otherwise, with all such amounts constituting the gross proceeds subject to the privilege or license tax provided in this article. The purpose of Act 2001-636 is to clarify and insure the implementation of the actual purpose and original intent of the Legislature when it enacted this article. (Act 2001-636, p. 1242, §2.)
AL Code § 40-12-221 (2021)
2021 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.

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.)
AL Code § 40-12-224 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 12 - Licenses.|Article 4 - Leasing or Renting Tangible Personal Property.|Section 40-12-224 - Collection of Tax.

Section 40-12-224Collection of tax. The provisions of this article shall be administered and the tax herein levied shall be collected in accordance with the procedures set forth in Article 1 of Chapter 23 of this title for administering and collecting the tax therein levied, and for such purposes there are hereby incorporated into this article by reference the provisions of Sections 40-23-7 through 40-23-12, Section 40-23-25, Section 40-23-27 and Sections 40-23-30 and 40-23-31, together with the definitions applicable to said sections contained in Section 40-23-1; provided, that wherever in the said provisions the term "gross proceeds of sales" or "gross receipts" shall appear, the same for the purposes of this article shall be construed to mean "gross proceeds" as defined in this article; provided further, that a sale of tangible personal property to any person engaging in the business of leasing or renting such tangible personal property to others, if such tangible personal property is purchased for the purpose of leasing or renting it to others under a transaction subject to the tax levied in this article, shall be deemed to be a "wholesale sale" or a "sale at wholesale" for the purpose of administering Article 1 of Chapter 23 of this title and Section 40-23-60; provided further, that a sale of tangible personal property previously purchased at wholesale for the purpose of leasing or renting under a transaction subject to the privilege or license tax levied in this article shall be deemed to be a "retail sale" or a "sale at retail" for the purpose of administering Article 1 of Chapter 23 of this title and Section 40-23-60, regardless of whether such sale is to the person who theretofore leased or rented the said tangible property or to some other person; provided further, in the event of the repeal of Article 1 of Chapter 23 of this title, such repeal shall not operate to eliminate the tax collection procedures contained therein to the extent they are incorporated in this article by reference, unless the legislation providing for such repeal shall clearly indicate such a result. (Acts 1971, 1st Ex. Sess., No. 96, p. 166, §5.)
AL Code § 40-12-226 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 12 - Licenses.|Article 4 - Leasing or Renting Tangible Personal Property.|Section 40-12-226 - Deposit in State Treasury.

Section 40-12-226Deposit in State Treasury. All taxes or other funds received or collected by the department under the provisions of this article shall be deposited in the State Treasury without delay. (Acts 1971, 1st Ex. Sess., No. 96, p. 166, §7.)
AL Code § 40-12-227 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 12 - Licenses.|Article 4 - Leasing or Renting Tangible Personal Property.|Section 40-12-227 - Disposition of Funds.

Section 40-12-227Disposition of funds.  The total proceeds of the taxes or other funds deposited in the State Treasury pursuant to Section 40-12-226 remaining after payment of the expenses of administration and enforcement of this article shall be distributed to the State General Fund. (Acts 1971, 1st Ex. Sess., No. 96, p. 166, §8; Acts 1988, 2nd Ex. Sess., No. 88-955, p. 680, §1; Act 99-650, 2nd Sp. Sess., p. 96, §1.)
AL Code § 40-12-310 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 12 - Licenses.|Article 6 - Stores.|Section 40-12-310 - "Store" Defined; Construction.

Section 40-12-310"Store" defined; construction. The term "store" as used in this article shall be construed to mean and include any store or stores or any mercantile establishment or establishments which are owned, operated, maintained, controlled or for which the buying is done by the same person, firm, corporation, copartnership, or association, either domestic or foreign, in which goods, wares or merchandise of any kind are sold, either at retail or wholesale. The term "store" as used in this article shall not be construed to mean or include any place of business at which the principal business conducted is that of selling or distributing petroleum products or ice, where the amount kept in any store is less than 4,000 pounds at any one time. Two or more stores or mercantile establishments shall, for the purpose of this article, be treated as being under a single or common ownership, supervision or management if directly or indirectly owned or controlled by a single person or any group of persons having a common interest in such stores or mercantile establishments, or if any part of the gross revenues, net revenues or profits from any such stores or mercantile establishments shall directly or indirectly be required to be immediately or ultimately made available for the beneficial uses or shall directly or indirectly inure to the immediate or ultimate benefit of any single person or group of persons having a common interest therein; provided, that a person owning or operating a store and owning an interest in not more than one other store which handles merchandise of an entirely different character, or a person operating a candy counter or popcorn stand in the lobby of a motion picture theater owned or operated by him shall not be termed a chain of stores, but shall be required to pay only the annual license on each store; each store being considered a separate unit. (Acts 1935, No. 194, p. 256; Acts 1936-37, Ex. Sess., No. 99, p. 111, Code 1940, T. 51, §627; Acts 1945, No. 430, p. 675.)
AL Code § 40-12-311 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 12 - Licenses.|Article 6 - Stores.|Section 40-12-311 - Who Must Procure License.

Section 40-12-311Who must procure license. It shall be unlawful for any person, firm, corporation, association, or copartnership, either foreign or domestic, to operate, maintain, open, or establish any store in this state without first having obtained a license to do so from the probate judge or license commissioner of the county in which the store is located, as hereinafter provided. In instances where stores are located in more than one county, the licensee must procure licenses in the county where his principal or main store is located for all stores wheresoever located. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §620; Acts 1945, No. 430, p. 675.)