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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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33-6-1
Section 33-6-1 Definitions. For purposes of this chapter, the following terms shall have the
meanings respectively ascribed to them in this section, unless the context clearly requires
a different meaning: (1) WATERCRAFT. Any vessel or contrivance used or capable of being used
for navigation or flotation upon water whether or not capable of self-propulsion, except passenger
or cargo-carrying vessels which are subject to and are adequately controlled, in the opinion
of the State Board of Health, in respect to discharge of sewage and litter, by a department
or agency of the federal government. (2) SEWAGE. All human body wastes. (3) LITTER. Any bottles,
glass, crockery, cans, scrap metal, junk, paper, garbage, rubbish or similar refuse discharged
as no longer useful or useable. (4) MARINE TOILET. Any toilet or device, including plastic
or other kinds of bags or containers, on or within any watercraft for the purpose of discharging
sewage. (5) WATERS OF THIS STATE. All of the waters within...
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40-21-100
Section 40-21-100 Definitions. (a) For the purpose of this article, the following terms shall
have the respective meanings ascribed by this section: (1) BUSINESS. All activities relating
to the furnishing of utility services. (2) DEPARTMENT. The Department of Revenue of the State
of Alabama. (3) DOMESTIC WATER. All water except water that is sold to persons for use or
consumption in industrial processes and not primarily for human consumption. (4) GROSS RECEIPTS.
The value proceeding or accruing from the furnishing of utility services, all receipts actual
and accrued, without any deduction on account of the cost of the utility services sold, the
cost of the materials used, labor or service cost, interest paid, or any other expense whatever,
and without any deductions on account of losses. (5) GROSS SALES. The value proceeding or
accruing from the furnishing of utility services, and including the proceeds from the sale
of any utility services handled on consignment by the taxpayer,...
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45-37-40.01
Section 45-37-40.01 Definitions; applicability. A barber, barber shop, barber college, apprentice
barber, barber teacher, scalp specialist, house barbers, or other like business within the
meaning of this part is any person, firm, partnership, association, or corporation, who shaves
or trims the beard, gives facials or scalp massages, or treats the same with oil or other
preparations, singes, shampoos, cuts, or dyes the hair of a human being, or applies hair tonic
or other cosmetic preparations, clays, or lotions, to the scalp, neck, or face, or engages
in teaching of any person or persons in the art of barbering. No school of barbering nor any
student therein shall be allowed to charge for any services rendered by any student. This
part shall not apply to persons who render any of these services to members of their immediate
families; to persons lawfully engaged in the practice of medicine, surgery, or beauty culture,
working on female persons only; to persons actively engaged in the...
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13A-1-2
Section 13A-1-2 Definitions. Unless different meanings are expressly specified in subsequent
provisions of this title, the following terms shall have the following meanings: (1) BOOBY
TRAP. Any concealed or camouflaged device designed to cause bodily injury when triggered by
any action of a person making contact with the device. This term includes guns, ammunition,
or explosive devices attached to trip wires or other triggering mechanisms, sharpened stakes,
nails, spikes, electrical devices, lines or wires with hooks attached, and devices for the
production of toxic fumes or gases. (2) BURDEN OF INJECTING THE ISSUE. The term means that
the defendant must offer some competent evidence relating to all matters subject to the burden,
except that the defendant may rely upon evidence presented by the prosecution in meeting the
burden. (3) CLANDESTINE LABORATORY OPERATION. Any of the following: a. Purchase or procurement
of chemicals, supplies, equipment, or laboratory location for the...
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2-11-31
Section 2-11-31 Definitions. For the purposes of this article, the following terms shall have
the following meanings, respectively, unless the context otherwise requires: (1) CAPABLE OF
USE AS HUMAN FOOD. Such term shall apply to any catfish or part or product thereof, unless
it is denatured or otherwise identified as required by regulations prescribed by the commissioner
to deter its use as human food or unless it is naturally inedible by humans. (2) CATFISH.
Any species of the scientific order Siluriformes or family Anarhichadidae. (3) COMMISSIONER.
The Commissioner of Agriculture and Industries of the State of Alabama. (4) DIRECT RETAIL
SALE. The sale of catfish products individually or in small quantities directly to the consumer.
(5) DISTRIBUTOR. Any person offering for sale, exchange or barter any catfish product destined
for direct retail sale in the State of Alabama. (6) LABEL. A display of written, printed or
graphic matter upon or affixed to the container in which a catfish...
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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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45-4-244.20
Section 45-4-244.20 County sales tax to parallel state tax; exemptions; collection and disposition
of funds; enforcement. (a) All words, terms, and phrases that are defined in Article 1 of
Chapter 23 of Title 40 shall, where used in this section have the meanings respectively ascribed
to them in Article 1 except where the context herein clearly indicates a different meaning.
In addition, the following words, terms, and phrases where used in this section shall have
the following respective meanings except where the context clearly indicates a different meaning:
(1) STATE SALES TAX STATUTES. Article 1 of Chapter 23 of Title 40, which levies a retail sales
tax for state purposes, and includes all statutes, heretofore enacted, which expressly set
forth any exemptions from the computation of the tax levied in Article 1 and all other statutes
heretofore enacted which expressly apply to, or purport to affect, the administration of Article
1 and the incidence and collection of the tax imposed...
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28-3-190
Section 28-3-190 Levy of tax; collection; disposition of proceeds by localities; enforcement
and administration; penalties; exclusive nature of tax. (a) Levy. In addition to the excise
tax levied by Article 5A of Chapter 3 of this title and the licenses provided for by Chapter
3A of this title and by Section 28-3-194, and any acts amendatory thereof, supplementary thereto
or substituted therefor, and municipal and county licenses, there is hereby levied a privilege
or excise tax on every person licensed under the provisions of Chapter 3A who sells, stores,
or receives for the purpose of distribution, to any person, firm, corporation, club, or association
within the State of Alabama any beer. The tax levied hereby shall be measured by and graduated
in accordance with the volume of sales by such person of beer, and shall be an amount equal
to one and six hundred twenty-five thousands cents (1.625 cents) for each four fluid ounces
or fractional part thereof. (b) Collection. The tax levied...
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41-10-136
Section 41-10-136 Definitions. The following words and phrases used in this article and others
evidently intended as the equivalent thereof shall, in the absence of clear implication in
this article otherwise, be given the following respective interpretations: (1) APPLICANT.
A natural person who files a written application with the Governor in accordance with the
provisions of Section 41-10-138. (2) AREA OF OPERATION. The area specified in the certificate
of incorporation of an authority, within which the authority is empowered to carry on its
business and activities under this article. (3) AUTHORITY. A public corporation organized
pursuant to the provisions of this article. (4) BOARD. The board of directors of an authority.
(5) BONDS. Includes bonds, notes, debentures and certificates representing an obligation to
pay money. (6) COMMISSION. The Alabama Historical Commission, an agency of the state established
under Section 41-9-240. (7) COUNTY. Any county in this state. (8) DIRECTOR....
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