40-23-35
Section 40-23-35 Disposition of revenues from tax. (a) Such amount of money as
shall be appropriated for each fiscal year by the Legislature to the Department of Revenue
with which to pay the salaries, the cost of operation and management of the department shall
be deducted, as a first charge thereon, from the taxes collected under the provisions of this
division; provided, that the expenditure of the sum so appropriated shall be budgeted and
allotted pursuant to Article 4 of Chapter 4 of Title 41, and limited
to the amount appropriated to defray the expenses of operating the department for each fiscal
year. After the payment of the expenses, so much of the amount remaining as may be necessary,
after first applying all sums of money received by reason of the application of the surplus
in the income tax as provided by Section 40-18-58, for the replacement in the
public school fund of the three-mill constitutional levy for schools and in the General Fund
of the one-mill levy for...
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40-23-60
Section 40-23-60 Definitions. For the purpose of this article, the following
terms shall have the respective meanings ascribed to them in this section: (1) PERSON
or COMPANY. Any individual, firm, company, partnership, association, corporation, receiver
or trustee, or any other group or combination acting as a unit, and the plural as well as
the singular number, unless the intention to give a more limited meaning is disclosed by the
context. (2) DEPARTMENT. The Department of Revenue of the State of Alabama. (3) COMMISSIONER.
The Commissioner of Revenue of the State of Alabama. (4) WHOLESALE SALE or SALE AT WHOLESALE.
Any one of the following: a. A sale of tangible personal property by wholesaler to licensed
retail merchants, jobbers, dealers or other wholesalers for resale and does not include a
sale by wholesalers to users or consumers, not for resale. b. A sale of tangible personal
property or products, including iron ore, and including the furnished container and label
of such...
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11-62-18
arrangement between an authority and a user, any facility has been or is to be acquired by
such authority and leased or sold to such user or has been or is to be financed by a loan
from such authority, then in such case the gross proceeds of the sale of any property used
in the construction and equipment of such facility, regardless of whether such sale is to
such authority, such user or any contractor or agent of either thereof, shall be exempt from
the sales tax imposed by Article 1 of Chapter 23 of Title
40 and from all other sales and similar excise taxes now or hereafter levied on or
with respect to the gross proceeds of any such sale by the state or any county, municipality
or other political subdivision or instrumentality of any thereof. Further, if, pursuant to
any contractual arrangement between an authority and a user, any facility has been or is to
be acquired by such authority and leased or sold to such user or has been or is to be financed
by a loan from such...
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45-37-249.02
from, the portion of the taxes authorized by this part and described in Section 45-37-249.08(a).
Refunding school warrants shall not be payable from any other revenues of the county and shall
not constitute a general debt or obligation of the county within the meaning of any provision
of the Constitution of Alabama of 1901, as heretofore or hereafter amended.
(9) STATE SALES TAX. The tax or taxes imposed by the state sales tax statutes. (10)
STATE SALES TAX STATUTES. Division 1 of Article 1 of Chapter 23
of Title 40, as heretofore or hereafter amended, including all other statutes
of the state which expressly set forth any exemptions from the computation of the tax levied
in the state sales tax statutes and all other statutes of the state which expressly apply
to or purport to affect the administration of the state sales tax statutes, and the incidence
and collection of the taxes imposed therein. (11) STATE USE TAX. The tax or
taxes imposed by the state use tax statutes. (12) STATE...
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11-97-18
between a corporation and a provider, any facility has been or is to be acquired by such corporation
and leased or sold to such provider or has been or is to be financed by a loan from such corporation,
then in such case the gross proceeds of the sale of any property used in the construction
and equipment of such facility, regardless of whether such sale is to such corporation, such
provider or any contractor or agent of either thereof, shall be exempt from the sales tax
imposed by Article 1 of Chapter 23 of Title 40 and
from all other sales and similar excise taxes now or hereafter levied on or with respect to
the gross proceeds of any such sale by the state or any county, municipality, or other political
subdivision or instrumentality of any thereof. Further, if, pursuant to any contractual arrangement
between a corporation and a provider, any facility has been or is to be acquired by such corporation
and leased or sold to such provider or has been or is to be financed by a loan from...
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40-23-85
at Montgomery, Alabama, with remittance payable to the Treasurer of Alabama. Such amount of
money as shall be appropriated for each fiscal year by the Legislature to the Department of
Revenue with which to pay the salaries, the cost of operation and the management of the department
shall be deducted, as a first charge thereon, from the taxes collected under and pursuant
to Section 40-23-61; provided, that the expenditure of the sum so appropriated
shall be budgeted and allotted pursuant to Article 4 of Chapter 4 of Title
41, and limited to the amount appropriated to defray the expenses of operating the
department for each fiscal year. After the distributions provided herein and the distributions
of use tax on automobiles to the General Fund as provided in Section 40-23-61(c),
the balance of the tax collected under and pursuant to Section 40-23-61
shall be distributed as follows: (1) remote use tax amounts, seventy-five percent (75%)
to the General Fund and twenty-five percent...
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23-2-153
upon any toll road, bridge, or tunnel project or any property acquired or used by the authority,
department, or any concessionaire under this article. (b) An income, excise, or license
tax or assessment may not be levied upon or collected in the state with respect to any corporate
activities of the authority or the department or any of its revenue, income, or profit. The
exemptions provided in this section do not extend to the taxes or fees levied under Division
1 of Article 5 of Chapter 17 of Title 8; Chapter
17 of Title 40; or the Rebuild Alabama Act. (c) No ad valorem tax or
assessment for any public improvement shall be levied upon or collected in the state with
respect to any toll road, bridge, or tunnel project during any time that title to the
toll road, bridge, or tunnel project is held by the authority or the department and any time
that title to the toll road, bridge, or tunnel project is retained by the authority
or the department pursuant to a lease with a concessionaire....
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41-23-30
or any addition or improvement thereon, for housing any legitimate zone business enterprise,
and machinery and equipment used in that enterprise. (2) For certain exemptions from income
taxes levied by the State of Alabama levied on eligible corporations and individuals for a
period of five years. (3) For certain exemptions of business privilege taxes levied by the
State of Alabama for a period of five years. (4) For certain exemptions from utility gross
receipts taxes levied by Article 3, Chapter 21, Title 40,
and utility gross receipts service taxes levied by Article 4, Chapter 21,
Title 40, within the enterprise zone, for a period of up to 20 years, for eligible
businesses which meet the conditions of subdivision (4) of subsection (c). (5) For certain
exemptions from sales and use taxes imposed by the State of Alabama or from sales and use
taxes imposed by local governmental entities, upon approval of the governing authority thereof,
within the enterprise zone, for a period of...
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23-1-301
and issued by the authority. (4) CORPORATION. The authority. (5) HIGHWAY GASOLINE TAX. The
excise tax levied under subdivision (1) of subsection (a) of Section 40-17-325,
with the exception of those portions of the tax levied on aviation fuel and marine gasoline.
(6) LEGISLATURE. The Legislature of Alabama. (7) NET GASOLINE TAX PROCEEDS. The entire proceeds
from the highway gasoline tax less the cost of collection and less any refunds of the proceeds
pursuant to the provisions of Article 12 of Chapter 17 of Title
40. (8) NOTE. The authority's promise to pay solely from the funds provided by this
article which has a specified maturity date not later than three years after its date,
which recites on its face that it is issued in anticipation of the sale by the authority of
bonds and which is payable to the order of a named payee. (9) OBLIGATIONS. Any bonds, temporary
bonds or notes authorized by this article to be issued by the authority. (10)
STATE. The State of Alabama. (11) STATE'S...
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30-5-2
unless the context clearly indicates otherwise: (1) ABUSE. An act committed against
a victim, which is any of the following: a. Arson. Arson as defined under Sections 13A-7-40
to 13A-7-43, inclusive. b. Assault. Assault as defined under Sections 13A-6-20
to 13A-6-22, inclusive. c. Attempt. Attempt as defined under Section 13A-4-2.
d. Child Abuse. Torture or willful abuse of a child, aggravated child abuse, or chemical endangerment
of a child as provided in Chapter 15, commencing with Section 26-15-1,
of Title 26, known as the Alabama Child Abuse Act. e. Criminal Coercion. Criminal coercion
as defined under Section 13A-6-25. f. Criminal Trespass. Criminal trespass as defined
under Sections 13A-7-2 to 13A-7-4.1, inclusive. g. Harassment. Harassment
as defined under Section 13A-11-8. h. Kidnapping. Kidnapping as defined
under Sections 13A-6-43 and 13A-6-44. i. Menacing. Menacing as defined under
Section 13A-6-23. j. Other Conduct. Any other conduct directed toward a plaintiff
covered by...
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