§ 40-12-1. Change of place of business.

§ 40-12-2. Issuance; form of license; levy of county tax; actions for recovery of tax.

§ 40-12-3. Collection and distribution where both state and county license tax levied.

§ 40-12-4. County license tax for school purposes - Authority to levy.

§ 40-12-4.1. County license tax for school purposes - Use of proceeds from taxes levied under Section 40-12-4.

§ 40-12-5. County license tax for school purposes - Collection and enforcement.

§ 40-12-6. County license tax for school purposes - Administration and collection in accordance with Sections 11-51-180 through 11-51-185.

§ 40-12-7. County license tax for school purposes - Disposition of funds collected; charge for collecting.

§ 40-12-8. False affidavits or certificates.

§ 40-12-9. Penalty for failure to take out license; selling throughout state under one license.

§ 40-12-10. License inspectors generally; when taxes due and payable; collection and distribution of penalties and citation fees on delinquent licenses.

§ 40-12-11. Bonds of license inspectors.

§ 40-12-12. License to designate place of business.

§ 40-12-13. Engaging in several businesses.

§ 40-12-14. Two or more licenses on same business.

§ 40-12-15. License deemed a personal privilege; transferability.

§ 40-12-16. Sworn statements of amount of capital, value of goods, stock, etc.

§ 40-12-17. Population of municipality as determining tax.

§ 40-12-18. Penalty on agents of persons, firms, etc., who have not paid tax.

§ 40-12-19. Duty of Department of Finance to prepare forms of licenses.

§ 40-12-20. License and stub must correspond.

§ 40-12-21. Records to be kept by probate judge.

§ 40-12-22. Disposition of moneys by probate judge.

§ 40-12-23. Applications for refunds; additional license.

§ 40-12-24. Department of Revenue to certify refund; state Comptroller and county commission to draw warrants payable to applicant.

§ 40-12-25. License for part of year.

§ 40-12-26. Due and delinquent date; term of license.

§ 40-12-27. Each day's violation a separate offense.

§ 40-12-28. Disposition of proceeds of funds from licenses pertaining to timber or timber products.

§ 40-12-29. Additional penalty for failure to comply with Articles 8 and 9 of this chapter.

§ 40-12-30. Department of Revenue authorized to promulgate rules and regulations.

§ 40-12-31. Occupational taxes authorized.