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35-5A-2
Section 35-5A-2 Definitions. As used in this chapter, the following terms shall have the following
meanings, respectively, unless the context clearly indicates otherwise: (1) ADULT. An individual
who has attained the age of 21 years. (2) BENEFIT PLAN. An employer's plan for the benefit
of an employee or partner, or an individual retirement account. (3) BROKER. A person lawfully
engaged in the business of effecting transactions in securities or commodities for the person's
own account or for the account of others. (4) CONSERVATOR. A person appointed or qualified
by a court to act as general, limited, or temporary guardian of a minor's property or a person
legally authorized to perform substantially the same functions. (5) COURT. Circuit court.
(6) CUSTODIAL PROPERTY. a. Any interest in property transferred to a custodian under this
chapter and b. The income from and proceeds of that interest in property. (7) CUSTODIAN. A
person so designated under Section 35-5A-10 or a successor or...
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40-23-83
Section 40-23-83 Records to be kept; enforcement of article; promulgation of regulations, etc.
Every seller and every person storing, using or otherwise consuming in this state tangible
personal property purchased from a retailer shall keep such records, receipts, invoices and
other pertinent papers in such form as the department may require. The department or any person
authorized in writing by it is hereby authorized to examine the books, papers, records and
equipment of any person selling tangible personal property and any person liable for the tax
imposed by this article and to investigate the character of the business of any such person
in order to verify the accuracy of any return made, or if no return was made by such person,
to ascertain and determine the amount required to be paid hereunder. The department is hereby
charged with the enforcement of the provisions of this article and is hereby authorized and
empowered to prescribe, adopt and enforce rules and regulations...
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10A-8A-1.04
Section 10A-8A-1.04 Nature and purpose. (a) A partnership is a separate legal entity. A partnership's
status for tax purposes shall not affect its status as a separate legal entity formed under
this chapter. A partnership is the same entity regardless of whether the partnership has a
statement of limited liability partnership under Section 10A-8A-10.01 stating that the partnership
is a limited liability partnership. A partner has no interest in any specific property of
a partnership. (b) A partnership may carry on any lawful business and may carry on any lawful
not for profit activity if it complies with Section 10A-8A-2.02(b). (Act 2018-125, §7.)...
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41-10-239
Section 41-10-239 Property rights not to be affected by article; sections imposing licensing
requirements, taxes, etc., are void if such requirements not otherwise imposed. It is the
intent of this article that it shall not restrict or impair the real, personal or mixed property
in which any individual person, industry, business, utility, industrial development board
or similar board or authority, public or private corporation or the Alabama State Port Authority
has any legal, equitable, absolute or conditional right, title or interest, whether by fee
simple, leasehold, easement, possession, contract, license, permit or any other form of ownership
or other rights thereto whatsoever or any existing or future rights of way required by the
State of Alabama Department of Transportation for the construction of Interstate Route I-210
and the construction of the new Cochrane Bridge and its roadway approaches and any future
connections to or between these two highway facilities. In the event...
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45-49-252.03
Section 45-49-252.03 Solid waste management. All solid waste generated or otherwise found within
the county shall be managed by persons holding valid permits for such activity, granted in
accordance with this part, and no household business, industry, or any property owner may
store, haul, and dispose of his or her own solid wastes on his or her own land or otherwise,
without a solid waste management permit. (1) All producers of infectious or hazardous wastes
shall obtain a permit in accordance with Section 45-49-252.05 specifying the exact means and
methods of managing such solid wastes. (2) A person desiring to dispose of construction and
demolition debris resulting from his or her regular business operation on property he or she
has the right to use for the purpose of disposing of such debris is not required to obtain
a certificate of need or regular permit in order to engage in such activity, but shall be
required to obtain a special permit from the health officer for such purpose...
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7-8-102
Section 7-8-102 Definitions. (a) In this article: (1) "Adverse claim" means a claim
that a claimant has a property interest in a financial asset and that it is a violation of
the rights of the claimant for another person to hold, transfer, or deal with the financial
asset. (2) "Bearer form," as applied to a certificated security, means a form in
which the security is payable to the bearer of the security certificate according to its terms
but not by reason of an indorsement. (3) "Broker" means a person defined as a broker
or dealer under the federal securities laws, but without excluding a bank acting in that capacity.
(4) "Certificated security" means a security that is represented by a certificate.
(5) "Clearing corporation" means: (i) a person that is registered as a "clearing
agency" under the federal securities laws; (ii) a federal reserve bank; or (iii) any
other person that provides clearance or settlement services with respect to financial assets
that would require it to...
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10A-10-1.15
Section 10A-10-1.15 Merger. (a) For purposes of this section, the following words shall have
the respective meanings ascribed to them: (1) ALABAMA REAL ESTATE INVESTMENT TRUST. A real
estate investment trust organized in compliance with the provisions of this chapter. (2) BUSINESS
TRUST. a. An entity described in Section 10A-16-1.01. b. An unincorporated trust or association,
including an Alabama real estate investment trust, a common-law trust, or a Massachusetts
trust, which is engaged in business and in which property is acquired, held, managed, administered,
controlled, invested, or disposed of for the benefit and profit of any person who may become
a holder of a transferable unit of beneficial interest in the trust. (3) DOMESTIC LIMITED
LIABILITY COMPANY. A limited liability company as defined under the Alabama Limited Liability
Company Law. (4) DOMESTIC LIMITED PARTNERSHIP. A limited partnership as defined under the
Alabama Limited Partnership Law. (5) FOREIGN BUSINESS TRUST. A...
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10A-9A-1.04
Section 10A-9A-1.04 Nature and purpose. (a) A limited partnership is a separate legal entity.
A limited partnership's status for tax purposes shall not affect its status as a separate
legal entity formed under this chapter. A limited partnership is the same entity regardless
of whether its certificate of formation states that the limited partnership is a limited liability
limited partnership. A partner has no interest in any specific property of a limited partnership.
(b) A limited partnership may carry on any lawful activity, whether or not for profit, except
a banking or insurance business. (Act 2016-379, §1.)...
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22-40A-7
Section 22-40A-7 Transportation of scrap tires; permits. (a) No person, except properly registered
receivers, may engage in the transportation of scrap tires, whether or not for profit, without
holding a valid transporter permit issued by the department, unless otherwise exempted by
this chapter or unless allowed by department regulation, if he or she transports more than
eight scrap tires at any one time. An application for a permit shall be made in the form required
by the department and provide such information as the department may, by regulation, require.
(b) The department, by regulation, may set higher tire transportation limits than provided
in subsection (a) for special situations, such as an authorized amnesty program. (c) Permitted
transporters shall receive decals equal in number to the number of vehicles in the transporter's
fleet, at no cost. Decals shall be visibly displayed in or on the vehicle, in accordance with
department regulations. (d) Persons making applications...
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34-14A-2
Section 34-14A-2 Definitions. As used in this chapter, the following terms shall have the following
meanings, respectively, unless the context clearly indicates otherwise: (1) ADVISORY COUNCIL.
The Alabama Construction Trade Advisory Council. (2) BOARD. The Home Builders Licensure Board.
(3) COST OF THE UNDERTAKING. The total cost of the materials, labor, supervision, overhead,
and profit. (4) HOMEOWNER. A person who owns and resides in or intends to reside in a structure
constructed or remodeled by a licensee of the board, or who contracts with a licensee for
the purchase, construction, repair, improvement, or reimprovement of a structure to be used
as a residence. (5) IMPROVEMENT. Any site-built addition or enhancement attached to or detached
from a residence or structure for use and enjoyment by the homeowner. (6) INACTIVE LICENSE.
A license issued at the request of a licensee, or a building official or a building inspector,
that is renewable, but that is not currently valid. (7)...
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