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Alabama Law Mandates Auctioneers and Apprentice Auctioneers to pay Annual License Tax
Code of Alabama Title 40. Revenue and Taxation. (Refs &Annos) Chapter 12. Licenses. Article 2. . Business, Vocation, or Occupation. (Refs &Annos) § 40-12-50. Auctioneers. Auctioneers and apprentice auctioneers shall pay annual license taxes in accordance with Chapter 4 of Title 34. Cite as Ala. Code § 40-12-50
Tax Assessment Against Auctioneers in Alabama
Code of Alabama Title 40. Revenue and Taxation. (Refs &Annos) Chapter 7. Assessment of Taxes Generally. Article 1. . General Provisions. (Refs &Annos) Current through the end of the 2013 Regular Session. § 40-7-44. Assessment against auctioneers. The tax assessor shall assess the taxes against each auctioneer, provided by law, and shall enter the same on his books as in cases of...
Alabama Auctioneer Taxes
Code of Alabama Title 40. Revenue and Taxation. (Refs &Annos) Chapter 11. Subjects of Taxation and Date Taxes Due. (Refs &Annos) § 40-11-1. Enumeration of subjects of taxation. * * * (10) On the gross amount of sales of goods, wares, and merchandise owned by nonresidents made at auction in or during the tax year preceding the assessment of goods, wares, and merchandise kept...
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