28-3-242
Section 28-3-242 Procedure for confiscation and sale of goods, etc.; nature of proceedings
against goods, etc.; court proceedings for collection of tax due and assessed. (a) In all
cases of seizure of any goods, wares, merchandise or other property made as being subject
to forfeiture under provisions of this chapter which, in the opinion of the officer or person
making the seizure, are of the appraised value of $50.00 or more, the said officer or person
shall proceed as follows. He shall cause a list containing a particular description of the
goods, wares, merchandise or other property seized to be prepared in duplicate and appraisement
thereof, to be made by three sworn appraisers to be selected by him, who shall be respectable
and disinterested citizens of the State of Alabama, residing within the county wherein the
seizure was made. Said list and appraisement shall be properly attested by said officer or
persons, and said appraisers, for which service each of said appraisers shall...
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43-2-421
Section 43-2-421 Stock in trade. (a) When any person engaged in mercantile business dies, leaving
a stock of goods, wares and merchandise, and leaving no surviving partner in such business,
the executor or administrator of his estate may sell such stock or goods, wares or merchandise,
either at public or private sale, by wholesale or retail, upon first obtaining an order for
such sale, as provided in subsection (b) of this section, from the probate court having jurisdiction
of the estate. (b) To obtain such order, the executor or administrator must file in such court
an application in writing, verified by his oath, setting forth with reasonable certainty the
kind, quantity and estimated value of such goods, wares or merchandise, and any facts or circumstances
that may render it necessary or expedient to sell the same; and if it should appear to the
court that it would benefit those interested in the estate that such order should be made,
the court must make the same, and may, in its...
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8-13-17
Section 8-13-17 Sale limited to inventoried stock; additions to inventory. (a) During any going
out of business sale or distress merchandise sale, it shall be unlawful for a licensee to
sell, offer for sale, or advertise for sale any goods, wares, or merchandise which were not
included in the inventory filed with his application or added to his stock as permitted in
this section. (b) During any licensed going out of business sale or distress merchandise sale,
no additions shall be made to the stock of merchandise set forth in the inventory attached
to the application for the license; provided, however, that the applicant may add new stock
not to exceed 10 percent of the dollar value of the inventory of goods, wares, or merchandise
on hand as shown in the inventory attached to the application filed pursuant to this chapter;
and provided further, that the addition of 10 percent shall include the goods, wares, or merchandise
on order as shown in the application. The purpose of said...
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40-12-179
Section 40-12-179 Warehouses and yards. Each person operating a warehouse or yard for the storage
of goods, wares, or merchandise for hire shall pay an annual license tax to the state of $25;
where such warehouseman also acts as a distributing agent and forwards and distributes the
goods stored in such warehouse and charges for such service, he shall pay an additional license
tax of $100. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §616.)...
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40-25-9
Section 40-25-9 Procedure when goods are confiscated. In all cases of seizure of any goods,
wares, merchandise, or other property hereafter made as being subject to forfeiture under
provisions of this article: (1) The officer or person making the seizure shall cause a list
containing a particular description of the goods, wares, merchandise or other property seized
to be prepared in duplicate. The list shall be properly attested by the officer. (2) The Department
of Revenue shall then proceed to post a notice for three weeks on its web site describing
the articles and stating the time and place and cause of their seizure and requiring any person
claiming them to appear and make such claim in writing within 30 days from the date of the
first posting of such notice. (3) Any person claiming the goods, wares or merchandise or other
property so seized as contraband within the time specified in the notice may file with the
Department of Revenue a claim in writing, stating the person's...
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8-13-13
Section 8-13-13 License - Revocation or suspension. The probate judge issuing a license for
a going out of business sale or distress merchandise sale may revoke or suspend the same if
any licensee sells, offers for sale, or advertises for sale any goods, wares, or merchandise
in addition to those specified under Section 8-13-17, violates any of the provisions of this
chapter or any other law relating to the business so licensed or otherwise fails to comply
with the terms of this chapter. (Acts 1965, No. 553, p. 1027, §21.)...
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8-13-3
Section 8-13-3 License - Application. An applicant for a license to conduct a going out of
business sale or a distress merchandise sale shall file an application with the judge of probate
of the county in which such sale shall be held at least 30 days prior to such sale; provided,
however, that the said 30-day period may be waived in writing by the probate judge to whom
the application is made for good cause shown. The application shall be made upon forms prescribed
by the Commissioner of Revenue of the State of Alabama, signed and verified by the applicant
and shall include the following information: (1) Name and address of the applicant and also
the name of the true owner if the applicant is not such true owner; (2) Name, location, and
time of the proposed going out of business sale or distress merchandise sale; (3) Inventory
of the goods, wares, or merchandise, on hand and on order, which the applicant intends to
offer for sale at a going out of business sale or distress merchandise...
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8-13-12
Section 8-13-12 License - Duration of license; sale prohibited between November 15 and December
31; extension of license. A license for a going out of business sale or distress merchandise
sale shall be limited to a period of 30 consecutive business days, exclusive of Sundays and
legal holidays. No license shall be issued for a period that will include any of the days
between November 15 through December 31, inclusive, and no going out of business sale or distress
merchandise sale may be conducted during that period. If a licensee does not sell the quantity
of goods, wares, or merchandise permitted under this chapter, he may apply for, and the probate
judge may grant an extension of 30 days upon good cause shown. (Acts 1965, No. 553, p. 1027,
§7.)...
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8-13-9
Section 8-13-9 License - When probate judge to issue license. A license shall be issued to
an applicant when the probate judge to whom the application for a going out of business sale
or distress merchandise sale is made is satisfied after investigation and public hearing that:
(1) The applicant intends to discontinue his business at the location designated in the application
on the date specified therein if such sale is a going out of business sale; (2) The applicant's
inventory, on hand and on order, is not out of proportion to the stock normally carried by
such applicant; (3) The applicant has not purchased or otherwise acquired goods, wares, or
merchandise for the purpose of conducting a going out of business sale or distress merchandise
sale; (4) The goods, wares, or merchandise to be offered for sale are those of a bona fide
merchant of the State of Alabama; (5) No misrepresentation of the goods to be sold has been
made or will be practiced; and (6) The applicant has complied...
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8-13-22
Section 8-13-22 Penalties for violation of chapter; each sale, etc., constitutes separate offense.
(a) A person convicted of a willful violation of any of the provisions of this chapter shall
be fined not more than $100 and may be imprisoned for not more than six months, or both. (b)
Each separate sale, offering for sale, or advertising for sale at a going out of business
sale or distress merchandise sale of any goods, wares, or merchandise in violation of the
provisions of this chapter constitutes a separate offense. (Acts 1965, No. 553, p. 1027, §23.)...

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