CHAPTER 11. TAXATION.

§11-12-6. Business certificate a personal privilege not assignable; change of name, location, ownership, etc.

Every business certificate issued under the provisions of section four of this article shall confer a personal privilege only to transact the business, activity or trade, which may be the subject of the business certificate and shall not be exercised except by the persons holding the same and shall not be assignable to any other person.

Changes in the name of the person or change of location, or address, or changes in ownership of the business or changes in real parties of interest shall be considered a cessation of the business and a new certificate shall be required. Changes of partners or members of firms or officers of a corporation shall not require a new certificate to be issued.

Bills Affecting §11-12-6

2003 Regular Session: HB3157
2004 Regular Session: HB3157
2004 Regular Session: HB4057
2004 Regular Session: SB210
2004 Regular Session: SB594
2005 Regular Session: HB2445
2005 Regular Session: SB188
2006 Regular Session: HB2445
2006 Regular Session: HB4566
2006 Regular Session: SB520
2008 Regular Session: SB557
2008 Regular Session: SB557
2009 Regular Session: SB754
2010 Regular Session: SB175
2011 Regular Session: HB2531
2011 Regular Session: HB2918
2011 Regular Session: SB332
2011 Regular Session: SB433
2012 Regular Session: HB4102
2013 Regular Session: HB2936
2013 Regular Session: SB392
2014 Regular Session: HB4267
2014 Regular Session: SB20
2015 Regular Session: HB2646
2015 Regular Session: HB2852
2015 Regular Session: SB75
2015 Regular Session: SB110
2016 Regular Session: HB2646
2016 Regular Session: SB77
2016 Regular Session: SB328
2018 Regular Session: HB4257