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40-23-4
Section 40-23-4 Exemptions. (a) There are exempted from the provisions of this division and
from the computation of the amount of the tax levied, assessed, or payable under this division
the following: (1) The gross proceeds of the sales of lubricating oil and gasoline as defined
in Sections 40-17-30 and 40-17-170 and the gross proceeds from those sales of lubricating
oil destined for out-of-state use which are transacted in a manner whereby an out-of-state
purchaser takes delivery of such oil at a distributor's plant within this state and transports
it out-of-state, which are otherwise taxed. (2) The gross proceeds of the sale, or sales,
of fertilizer when used for agricultural purposes. The word "fertilizer" shall not
be construed to include cottonseed meal, when not in combination with other materials. (3)
The gross proceeds of the sale, or sales, of seeds for planting purposes and baby chicks and
poults. Nothing herein shall be construed to exempt or exclude from the computation of...
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41-18-1
Section 41-18-1 Text. Article I. Findings and Purposes. (a) The party states find that the
South has a sense of community based on common social, cultural and economic needs and fostered
by a regional tradition. There are vast potentialities for mutual improvement of each state
in the region by cooperative planning for the development, conservation and efficient utilization
of human and natural resources in a geographic area large enough to afford a high degree of
flexibility in identifying and taking maximum advantage of opportunities for healthy and beneficial
growth. The independence of each state and the special needs of subregions are recognized
and are to be safeguarded. Accordingly, the cooperation resulting from this agreement is intended
to assist the states in meeting their own problems by enhancing their abilities to recognize
and analyze regional opportunities and take account of regional influences in planning and
implementing their public policies. (b) The purposes of...
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11-51-90
Section 11-51-90 Municipal business licenses; branch offices; application. (a) All municipalities
shall have the following powers: (1) To license any exhibition, trade, business, vocation,
occupation, or profession not prohibited by the Constitution or laws of the state which may
be engaged in or carried on in the municipality. (2) To fix the amount of licenses, the time
for which they are to run, not exceeding one license year, to provide a penalty for doing
business without a license, and to charge a fee not exceeding ten dollars ($10) for issuing
each license. The issuance fee shall be increased every five license years by the Department
of Revenue by an amount equal to the percentage increase, if any, in the U.S. Department of
Labor's Producer Price Index during that five-year period, rounded to the nearest dollar,
with the base year being 2006. The Department of Revenue shall notify all municipalities and
the Alabama League of Municipalities of any such fee increase no later than...
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40-27-1
Section 40-27-1 Compact adopted; terms. The following Multistate Tax Compact is hereby approved,
adopted and enacted into law by the State of Alabama: Multistate Tax Compact Article I. Purposes.
The purposes of this compact are to: 1. Facilitate proper determination of state and local
tax liability of multistate taxpayers, including the equitable apportionment of tax bases
and settlement of apportionment disputes. 2. Promote uniformity or compatibility in significant
components of tax systems. 3. Facilitate taxpayer convenience and compliance in the filing
of tax returns and in other phases of tax administration. 4. Avoid duplicative taxation. Article
II. Definitions. As used in this compact: 1. "State" means a state of the United
States, the District of Columbia, the Commonwealth of Puerto Rico, or any territory or possession
of the United States. 2. "Subdivision" means any governmental unit or special district
of a state. 3. "Taxpayer" means any corporation, partnership, firm,...
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40-29-22
Section 40-29-22 Lien for taxes - Validity and priority against certain persons. (a) Purchasers,
holders of security interests, mechanic's lienors, and judgment lien creditors. The lien imposed
by Section 40-29-20 shall not be valid as against any purchaser, holder of a security interest,
mechanic's lienor, or judgment lien creditor until notice thereof which meets the requirements
of subsection (f) has been filed by the Commissioner of Revenue or his delegate, and shall
not be perfected as against any purchaser, holder of a security interest, mechanic's lienor,
or judgment lien creditor until the date such notice is filed. (b) Protection for certain
interest even though notice filed. Even though notice of a lien imposed by Section 40-29-20
has been filed, such lien shall not be valid: (1) SECURITIES. With respect to a security (as
defined in subsection (g)(4)): a. As against a purchaser of such security who at the time
of purchase did not have actual notice or knowledge of the...
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17-13-6
Section 17-13-6 Only qualified candidates to be listed on ballots. The name of no candidate
shall be printed upon any official ballot used at any primary election unless such person
is legally qualified to hold the office for which he or she is a candidate and unless he or
she is eligible to vote in the primary election in which he or she seeks to be a candidate
and possesses the political qualifications prescribed by the governing body of his or her
political party. (Acts 1975, No. 1196, p. 2349, §11; §17-16-12; amended and renumbered by
Act 2006-570, p. 1331, §59.)...
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11-43A-78
Section 11-43A-78 Election of municipal officers; qualifications and eligibility of candidates;
runoff election; term of office. With respect to municipal elections, each candidate shall
announce that he is to become a candidate for either mayor or for councilman of District 1,
2, 3, 4, 5, 6 or 7. A candidate may not run for both mayor and councilman in the same election.
A candidate for mayor shall have resided in the municipality for a period of at least ninety
days immediately preceding the date of regular election, and, if elected, shall continue to
reside therein so long as he remains mayor. A candidate for councilman shall have resided
within the district from which he seeks election for a period of at least ninety days immediately
preceding the date of the regular election, and, if elected, shall continue to reside therein
so long as he remains a councilman. Each voter in the election may cast one vote for a candidate
for mayor and one vote for a candidate for councilman from...
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11-46-69
Section 11-46-69 Contest of elections - Grounds; commencement of action. (a) The election of
any person declared elected to any office of a city or town may be contested by any person
who was at the time of the election a qualified elector of such city or town for any of the
following causes: (1) Misconduct, fraud, or corruption on the part of any election official,
any marker, the municipal governing body, or any other person; (2) The person whose election
to office is contested was not eligible thereto at the time of such election; (3) Illegal
votes; (4) The rejection of legal votes; or (5) Offers to bribe, bribery, intimidation, or
other misconduct calculated to prevent a fair, free, and full exercise of the elective franchise.
(b) Any contest of such an election must be commenced within five days after the result of
the election is declared. Such contest shall be instituted in the manner prescribed by Section
17-15-29 and, except as otherwise provided in this article, all...
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17-8-3
Section 17-8-3 When officers ineligible to serve on appointing board. When the judge of probate,
sheriff, or clerk of the circuit court is a candidate for election to any office at that election
and has opposition named on the ballot, he or she shall not serve on the appointing board.
The judge of probate, as the chief election official for the county, shall certify to the
qualified members of the appointing board the fact of the candidacy of any member of the appointing
board immediately after the certificate of nomination, or petition, as provided in Section
17-9-3, is filed. (Code 1907, §§349, 6812, 6813; Code 1923, §§439, 3930, 3931; Code 1940,
T. 17, §§122, 325, 326; §17-6-3; amended and renumbered by Act 2006-570, p. 1331, §41.)...
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17-11-13
Section 17-11-13 Disqualification of circuit clerk from serving as absentee election manager.
When the circuit clerk is a candidate for any office and has opposition, he or she shall be
disqualified from performing any of the duties imposed by this chapter with reference to the
handling of absentee ballots. At least 55 days prior to the election, the circuit clerk shall
certify to the appointing board of the county his or her candidacy with opposition and that
he or she is disqualified to serve or otherwise prevented from serving. The appointing board
shall thereupon appoint a person to serve as absentee election manager in the manner provided
for in Section 17-11-2. (Acts 1975, No. 1147, p. 2251, §§11, 16; Acts 1978, No. 616, p.
873, §7; Acts 1986, No. 86-428, p. 791, §4; Acts 1988, No. 88-88, p. 114, §1; §17-10-13;
amended and renumbered by Act 2006-570, p. 1331, §52.)...
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