reglab/housing_qa huggingface dataset:
AL Code § 40-12-312 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 12 - Licenses.|Article 6 - Stores.|Section 40-12-312 - Application for License.

Section 40-12-312Application for license. Any person, firm, corporation, association, or copartnership desiring to operate, maintain, open, or establish one or more stores in this state shall apply to the probate judge or license commissioner for a license to do so. The application for a license shall be made on a form which shall be prescribed and furnished by the Department of Revenue and shall set forth the name of the owner, manager, lessee, receiver, or other person desiring such license, the name of the store, the location, including the street number of each store, and such other facts as the Department of Revenue may require. The applicant desiring to operate, maintain, open, or establish such stores shall make a separate application for a license to operate, maintain, open, or establish each store, but the respective stores for which the applicant desires to secure licenses may all be listed on one application blank. Each such application shall be accompanied by an issuance fee of $.50 for each store, to be retained by the probate judge or license commissioner for the issuance of such license, and by the license fee as prescribed in Section 40-12-315. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §621; Acts 1945, No. 430, p. 675.)
AL Code § 40-12-313 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 12 - Licenses.|Article 6 - Stores.|Section 40-12-313 - Examination of Application and Issuance of License.

Section 40-12-313Examination of application and issuance of license. As soon as practical after the receipt of any such application, the probate judge or license commissioner shall carefully examine such application to ascertain whether it is in the proper form and contains the necessary and requisite information. If upon examination the probate judge or license commissioner shall find that any such application is not in the proper form and does not contain the necessary and requisite information, he shall return such application for correction. If an application is found to be satisfactory and if the issuance and license fees, as herein prescribed, shall have been paid, the probate judge or license commissioner shall issue to the applicant a license for each store for which an application for a license shall have been made. Each licensee shall display the license so issued in a conspicuous place in the store for which such license is issued. It shall be the duty of the license inspector to examine such licenses to ascertain if there is an attempted evasion on the part of the applicant; and, if it is brought to the attention of the license inspector, he shall cite any and all delinquents for failure to procure the proper license. The license inspector shall be entitled to the citation fee of $1 for each citation served, to be taxed against the delinquent and collected by the probate judge or license commissioner at the time of issuing the license. The probate judge or license commissioner shall remit such fees to the license inspector in a like manner as other fees are remitted. It shall be the duty of the probate judge or license commissioner to furnish the state Department of Revenue a list of all licenses issued, on a form prescribed by the state Department of Revenue, by the tenth of the month following the month of issuance. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §622; Acts 1945, No. 430, p. 675.)
AL Code § 40-12-314 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 12 - Licenses.|Article 6 - Stores.|Section 40-12-314 - Expiration and Renewal of Licenses.

Section 40-12-314Expiration and renewal of licenses. All licenses shall be so issued as to expire on September 30 of each calendar year. On or before October 31 of each year, every person, firm, corporation, association, or copartnership due a license shall apply to the probate judge or license commissioner for a renewal license for the fiscal year next ensuing. All such licenses shall become delinquent on the first day of the month immediately following the due date thereof. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §623; Acts 1945, No. 430, p. 675.)
AL Code § 40-12-315 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 12 - Licenses.|Article 6 - Stores.|Section 40-12-315 - Annual Fees.

Section 40-12-315Annual fees. Every person, firm, corporation, association, or copartnership opening, establishing, operating, or maintaining one or more stores or mercantile establishments within this state under the same general management, supervision, or ownership shall pay the license fees hereinafter prescribed for the privilege of opening, establishing, operating, or maintaining such stores or mercantile establishments. The license fee herein prescribed shall be paid annually, shall be in addition to the filing fee prescribed in Sections 40-12-312 and 40-12-314 and shall be in addition to all other license or privilege taxes levied by this section or hereafter levied. The license fees as herein prescribed shall be as follows: (1) Upon one store, the annual license fee shall be $1 for each store. (2) Upon two stores or more, but not to exceed five stores, the annual license fee shall be $15 for each such additional store. (3) Upon each store in excess of five but not to exceed 10, the annual license fee shall be $22.50 for each additional store. (4) Upon each store in excess of 10 but not to exceed 20, the annual license fee shall be $37.50 for each such additional store. (5) Upon each store in excess of 20, the annual license fee shall be $112.50 for each such additional store. No license fee or license shall be due or payable for the use of any county. (Acts 1935, No. 194, p. 256; Acts 1935, No. 403, p. 877; Code 1940, T. 51, §624; Acts 1945, No. 430, p. 675.)
AL Code § 40-12-316 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 12 - Licenses.|Article 6 - Stores.|Section 40-12-316 - Fees for Portion of Year.

Section 40-12-316Fees for portion of year. Any person beginning a new business on or after April 1 shall be entitled to, and be charged for one half of the full rate in Section 40-12-315 for the then current year. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §625; Acts 1945, No. 430, p. 675.)
AL Code § 40-12-317 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 12 - Licenses.|Article 6 - Stores.|Section 40-12-317 - Scope of Article.

Section 40-12-317Scope of article. 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. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §626; Acts 1945, No. 430, p. 675.)
AL Code § 40-12-318 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 12 - Licenses.|Article 6 - Stores.|Section 40-12-318 - Payment of Expenses; Net Collections Paid Into Treasury.

Section 40-12-318Payment of expenses; net collections paid into Treasury. It shall be the duty of the probate judge or license commissioner to issue the licenses herein prescribed on a form to be furnished and prescribed by the state Department of Revenue and to remit such money to the Department of Revenue on or before the tenth of the month following the month of issuance. Such amount of money as shall be appropriated for each fiscal year by the Legislature to the Department of Revenue with which to pay the salaries, the cost of operation and the management of the said department shall be deducted, as a first charge thereon, from the taxes collected under and pursuant to Section 40-12-315; provided, that the expenditure of said sum so appropriated shall be budgeted and allotted pursuant to Article 4 of Chapter 4 of Title 41 and limited to the the amount appropriated to defray the expenses of operating said department for each fiscal year. All money collected under the provisions of this article, less expenses appropriated herein, shall be paid into the Treasury monthly by the Department of Revenue and shall be added to and constitute a part of the Education Trust Fund. All fees collected by probate judges, license commissioners, and license inspectors, who are compensated on a salary basis, shall be paid by them into the treasury of the county, as other fees are likewise paid. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §629; Acts 1945, No. 430, p. 675; Acts 1951, No. 845, p. 1476.)
AL Code § 40-12-319 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 12 - Licenses.|Article 6 - Stores.|Section 40-12-319 - Penalty for Violation of Article.

Section 40-12-319Penalty for violation of article. Any person, firm, corporation, copartnership, or association who shall violate any of the provisions of this article shall be deemed guilty of a misdemeanor and upon conviction thereof shall be fined in any sum not less than $25, nor more than $100. Each and every day such violation shall continue shall constitute a separate and distinct offense. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §628; Acts 1945, No. 430, p. 675; Acts 1992, No. 92-186, p. 349, §28.)
AL Code § 40-12-392.1 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 12 - Licenses.|Article 8 - Motor Vehicle Dealers, Reconditioners, Rebuilders, and Wholesalers.|Section 40-12-392.1 - License — Adjustment of Application Fees; Biennial License.

Section 40-12-392.1License — Adjustment of application fees; biennial license.  (a) Beginning October 1, 2020, the application fee prescribed in Section 40-12-392 shall be equal to the average of the annual dealer license fees, as of January 1, 2020, of the contiguous states to Alabama and shall be rounded to the nearest twenty-five dollars ($25). The Department of Revenue may adjust these fees once every five years thereafter using the same calculation; provided, the adjusted fee may not exceed the application fee provided under Section 40-12-413. (b) On or after October 1, 2022, the Department of Revenue, by rule, may establish a biennial license in lieu of the annual license provided under Section 40-12-391. The application fee for the biennial license may not exceed double the amount charged for the application fee or for the annual license. (Act 2019-244, §2.)
AL Code § 40-12-393 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 12 - Licenses.|Article 8 - Motor Vehicle Dealers, Reconditioners, Rebuilders, and Wholesalers.|Section 40-12-393 - License - Disposition of Fees Collected.

Section 40-12-393License - Disposition of fees collected. The commissioner shall deposit the application fees collected under this article into the State Treasury, which shall be appropriated as follows: (1) A minimum of twenty-five dollars ($25) or 10 percent, whichever is greater, of the application fee shall be appropriated to the General Fund of the state. (2) The remaining amount shall be continuously appropriated to the department for the inspection, issuance, and enforcement of the licensing requirements under this article. (Acts 1978, No. 539, p. 597, §11; Act 2019-244, §1.)
AL Code § 40-12-396 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 12 - Licenses.|Article 8 - Motor Vehicle Dealers, Reconditioners, Rebuilders, and Wholesalers.|Section 40-12-396 - License - Suspension or Revocation; Reasons for Revocation or Denial of License.

Section 40-12-396License - Suspension or revocation; reasons for revocation or denial of license. (a) The commissioner may, subject to the appeal provisions allowed in Chapter 2A of this Title 40, suspend or revoke any license issued for the willful and intentional failure of the licensee to comply with the provisions of this article or for the willful failure to maintain the business premises, location, and sign as described in the application. (b) A license may be revoked or a license application may be denied by the Department of Revenue for any of the following reasons: (1) Fraud practiced or any material misstatement in license application. (2) Change of condition after a license is granted or the failure to maintain qualification for the license. (3) Skipping title assignment; accepting open assignment of title and/or bill of sale for a motor vehicle which is not completed by identifying the licensee as the purchaser or assignee of the motor vehicle. (4) Having no established place of business. (5) Failing to keep and maintain records. (6) Knowingly dealing in stolen motor vehicles, parts, or accessories. (7) Willful failure to comply with provisions of this chapter, or any rule or regulation promulgated thereunder. (8) Disconnecting, turning back, or resetting the odometer of any motor vehicle in violation of state or federal law. (9) Filing a materially erroneous or fraudulent tax return as certified by the Department of Revenue. (10) Revocation as a designated agent, as provided for in Section 32-8-34, for failing to faithfully perform his or her duties as a designated agent. (Acts 1978, No. 539, p. 597, §8; Acts 1991, No. 91-321, p. 595, §1; Acts 1992, No. 92-186, p. 349, §30; Act 2014-158, p. 445, §2.)
AL Code § 40-12-398 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 12 - Licenses.|Article 8 - Motor Vehicle Dealers, Reconditioners, Rebuilders, and Wholesalers.|Section 40-12-398 - Bond Prerequisite to Issuance of License.

Section 40-12-398Bond prerequisite to issuance of license. Before any master dealer license may be issued to a new motor vehicle dealer, used motor vehicle dealer, motor vehicle rebuilder, or motor vehicle wholesaler, the applicant shall deliver to the commissioner a good and sufficient surety bond, executed by the applicant as principal and by a corporate surety company qualified to do business in the state as surety, in the sum of not less than fifty thousand dollars ($50,000) or an amount as prescribed by the department. Such bond shall be in a form to be approved by the commissioner, and shall be conditioned that the motor vehicle dealer, motor vehicle rebuilder, or motor vehicle wholesaler shall comply with the conditions of any contract made by such dealer in connection with the sale or exchange of any motor vehicle and shall not violate any of the provisions of law relating to the conduct of the business for which he or she is licensed. Such bond shall be payable to the commissioner and to his or her successors in office, and shall be in favor of any person who shall recover any judgment for any loss as a result of any violation of the conditions hereinabove contained. The bond shall serve in lieu of the bond provided for in subsection (b) of Section 32-8-34 and, in addition to all other conditions, shall also be conditioned upon their performance of their duties as a designated agent under Chapter 8 of Title 32. The penalty provisions provided under this article, in addition to the tax liability incurred under Chapter 23 on the sale of a motor vehicle, may be assessed against the bond. (Acts 1978, No. 539, p. 597, §10; Acts 1991, No. 91-321, p. 595, §1; Act 2014-158, p. 445, §2; Act 2019-244, §1.)
AL Code § 40-12-399 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 12 - Licenses.|Article 8 - Motor Vehicle Dealers, Reconditioners, Rebuilders, and Wholesalers.|Section 40-12-399 - Records to Be Kept by Licensees.

Section 40-12-399Records to be kept by licensees. Every licensee under this article shall keep books and records in such form as may be approved by the commissioner, in which he shall record the purchase, sale or exchange, or receipt for the purpose of sale of every motor vehicle purchased or sold or held for sale by him, which shall include a description of each vehicle, together with the name and address of the seller, purchaser or owner of vehicles held by him for sale. Such description shall include the identification number of each such vehicle and shall also include a statement that the identification number has been obliterated, defaced or changed if such is the fact. (Acts 1978, No. 539, p. 597, §6.)
AL Code § 40-12-400 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 12 - Licenses.|Article 8 - Motor Vehicle Dealers, Reconditioners, Rebuilders, and Wholesalers.|Section 40-12-400 - Violations of Article.

Section 40-12-400Violations of article. Any person violating any of the provisions of this article shall be guilty of a Class A misdemeanor. (Acts 1978, No. 539, p. 597, §7; Act 2004-534, §1; Act 2014-158, p. 445, §2.)
AL Code § 40-12-410 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 12 - Licenses.|Article 9 - Automotive Dismantlers and Parts Recyclers.|Section 40-12-410 - Definitions.

Section 40-12-410Definitions. For the purposes of this article, the following terms shall have the meanings respectively ascribed to them by this section: (1) AUTOMOTIVE DISMANTLER AND PARTS RECYCLER. A person, firm, or corporation engaged in the business of purchasing and dismantling, disassembling or repairing, wrecked, abandoned, or repairable motor vehicles, and selling the usable parts thereof, or selling such wrecked, abandoned, or repairable motor vehicles as a unit at wholesale, or selling the hulk of the vehicle after the salvageable parts have been removed. For the purposes of this article, a person, firm, or corporation shall be presumed to be engaging in the business of an automotive dismantler and parts recycler if such person, firm, or corporation shall possess 10 or more inoperable motor vehicles for more than 30 days, except where such inoperable motor vehicles are being held by a licensed junk dealer or scrap processor for the purpose of recycling scrap metal or are being held by a licensed repair business awaiting repairs, nor shall this term include any person, firm, or corporation which repairs, reconstructs, or reconditions its own motor vehicles for its own use, nor shall it include any person, firm, or corporation disposing of a motor vehicle acquired for its own use. (2) MOTOR VEHICLE. Every automobile, motorcycle, mobile trailer, semitrailer, truck, truck tractor, trailer, and other device which is self-propelled or drawn, in, upon, or by which any person or property is or may be transported or drawn upon a public highway, except such as is moved by animal power or used exclusively upon stationary rails or tracks. (3) PLACE OF BUSINESS. The place owned or leased and regularly occupied by a person, firm, or corporation licensed under the provisions of this article for the principal purpose of engaging in the business of an automotive dismantler and parts recycler, where the products for sale are displayed and offered for sale and where the books and records required for the conduct of the business are maintained and kept. (4) SALVAGE POOL or SALVAGE DISPOSAL SALE. A scheduled sale at auction or by private bid of wrecked or repairable motor vehicles by insurance underwriters or dealers, either at retail or wholesale. (Acts 1979, No. 79-756, p. 1342, §1.)
AL Code § 40-12-411 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 12 - Licenses.|Article 9 - Automotive Dismantlers and Parts Recyclers.|Section 40-12-411 - License - Required.

Section 40-12-411License - Required. No person, firm, or corporation in this state, unless licensed under this article by the Department of Revenue, shall engage in the business of an automotive dismantler and parts recycler as defined in Section 40-12-410. (Acts 1979, No. 79-756, p. 1342, §2.)
AL Code § 40-12-412 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 12 - Licenses.|Article 9 - Automotive Dismantlers and Parts Recyclers.|Section 40-12-412 - License - Application.

Section 40-12-412License - Application. Every person, firm, or corporation desiring to engage in the business of an automotive dismantler and parts recycler shall apply in writing to the Department of Revenue on a form prescribed by the department, which form shall contain: (1) The name of the applicant. (2) The street address of the applicant's principal place of business. (3) A statement that the applicant's place of business meets federal, state, and local laws concerning screening and beautification, which is a requirement to be licensed under this article. (4) The type of business organization of the applicant. (5) The applicant's sales tax number. (6) The applicant's unique registration number provided by the Administrator of the National Motor Vehicle Title Information System known as the NMVTIS ID Number. (7) Such additional information as may be required by the Department of Revenue. (Acts 1979, No. 79-756, p. 1342, §3; Act 2011-633, p. 1507, §2.)
AL Code § 40-12-413 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 12 - Licenses.|Article 9 - Automotive Dismantlers and Parts Recyclers.|Section 40-12-413 - License - Fee.

Section 40-12-413License - Fee. Every application for a license as an automotive dismantler and parts recycler shall be accompanied by a state privilege license fee of $225 and any fee for issuing licenses as may be otherwise prescribed by law. (Acts 1979, No. 79-756, p. 1342, §4.)
AL Code § 40-12-414 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 12 - Licenses.|Article 9 - Automotive Dismantlers and Parts Recyclers.|Section 40-12-414 - License - Proof of Financial Responsibility.

Section 40-12-414License - Proof of financial responsibility. (a) Except as provided in subsection (b), every person, firm, or corporation, before being licensed under this article, must show proof of responsibility by depositing with the Commissioner of Revenue a continuing bond in the amount prescribed in Section 40-12-398 with surety thereon of a company authorized to do business in the State of Alabama, which bond shall be approved by the Commissioner of Revenue, payable to the State of Alabama, and shall be conditioned upon the faithful observance of all the provisions of this article and shall also indemnify any person who suffers any loss by reason of a failure to observe the provisions of this article. (b) The department, by rule, may permit a surety bond obtained pursuant to Section 40-12-398, to serve in lieu of the surety bond prescribed in subsection (a). (Acts 1979, No. 79-756, p. 1342, §5; Acts 1981, No. 81-811, p. 1449, §1; Acts 1991, No. 91-321, p. 595, §1; Act 2015-362, §2.)
AL Code § 40-12-415 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 12 - Licenses.|Article 9 - Automotive Dismantlers and Parts Recyclers.|Section 40-12-415 - License - Term; Renewal.

Section 40-12-415License - Term; renewal. Every privilege license issued to an automotive dismantler and parts recycler under this article shall be valid for one fiscal year of the State of Alabama, and shall be renewed on October 1 of each year. Thirty days of grace for obtaining such license shall be allowed without penalty. Thereafter, penalties prescribed by law for delinquent licenses shall be imposed. (Acts 1979, No. 79-756, p. 1342, §6.)