Code of Alabama - Title 40: Revenue and Taxation - Section 40-12-314 - Expiration and renewal of licenses

Section 40-12-314 - Expiration 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.)

Last modified: May 3, 2021