The taxes listed below are administered by the License Tax Section of the Sales, Use & Business 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 |
| Motor Vehicle Dealers, Reconditioners, Rebuilders and Wholesalers (Act 756) | Title 40, Chapter 12, Article 8 |
| 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.