25-4-10
Section 25-4-10 Employment. (a) Subject to other provisions of this chapter, "employment"
means: (1) Any service performed prior to January 1, 1978, which was employment as defined
in this section prior to such date and, subject to the other provisions of this section, services
performed for remuneration after December 31, 1977, including service in interstate commerce,
by: a. Any officer of a corporation; or b. Any individual who, under the usual common law
rules applicable in determining the employer-employee relationship, has the status of an employee;
or c. Any individual other than an individual who is an employee under paragraphs a. or b.
of this subdivision (1) who performs services for remuneration for any person: 1. As an agent-driver
or commission-driver engaged in distributing meat products, bakery products, beverages (other
than milk) or laundry or dry cleaning services for a principal; 2. As a traveling or city
salesman engaged upon a full-time basis in the solicitation on...
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40-17-350
Section 40-17-350 Transportation of motor fuel; inspections. (a) Each person operating a refinery
or terminal in Alabama shall prepare and provide to the driver of every highway vehicle receiving
motor fuel at the facility a shipping document setting out on its face the destination state
as represented to the terminal operator by the shipper or the shipper's agent. Failure to
comply with this subsection may result in a department imposed penalty of not less than five
hundred dollars ($500) nor more than one thousand dollars ($1,000), to be multiplied by the
sum of the current violation plus prior violations of this subsection. (b) Every person transporting
motor fuel in Alabama in a highway vehicle other than in its supply tank shall carry on board
a shipping document issued by the facility where the motor fuel was obtained. The shipping
document shall set out on its face the state of destination of the motor fuel transported
in the highway vehicle. Violation of this subsection...
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40-9B-3
Section 40-9B-3 Definitions. (a) For purposes of this chapter, the following words and phrases
mean: (1) ABATE, ABATEMENT. A reduction or elimination of a taxpayer's liability for tax or
payments required to be made in lieu thereof. An abatement of transaction taxes imposed under
Chapter 23 of this title, or payments required to be made in lieu thereof, shall relieve the
seller from the obligation to collect and pay over the transaction tax as if the sale were
to a person exempt, to the extent of the abatement, from the transaction tax. (2) ALTERNATIVE
ENERGY RESOURCES. The definition given in Section 40-18-1. (3) CONSTRUCTION RELATED TRANSACTION
TAXES. The transaction taxes imposed by Chapter 23 of this title, or payments required to
be made in lieu thereof, on tangible personal property and taxable services incorporated into
an industrial development property, the cost of which may be added to capital account with
respect to the property, determined without regard to any rule which...
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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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11-47-3
Section 11-47-3 Contracts and indebtedness for municipal buildings and public utility systems;
consolidation of systems; ancillary service contracts. (a) The governing body of any city
or town may contract for the construction, reconstruction, extension, or repair of any municipal
building, plant, waterworks system, or electric light and power plant or system or may on
credit employ labor and purchase on credit all materials and supplies needed in such construction,
reconstruction, extension, or repair and may, without an election, issue evidences of indebtedness
in the forms and of the maturities described in Section 11-47-2 to the extent of any indebtedness
incurred in such contract or purchase or construction, reconstruction or extension and may
secure such evidences of indebtedness by mortgage or deed of trust (in such form and with
such provisions as such governing body may determine) on such municipal building, plant, waterworks
system, or electric light and power plant or...
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11-50-266
Section 11-50-266 Notice to owner of existing gas plant or system in territory of intention
of waterworks board to operate gas plant or system therein, etc. Whenever any such waterworks
board proposes to engage in the business of operating a plant or system for the manufacture
of gas and the distribution thereof or the purchase and distribution of manufactured or natural
gas and, at the time such waterworks board proposes to engage in such business, there is then
in existence within the territory in which it is proposed to furnish manufactured or natural
gas service a plant or distribution system or both or any part or parts thereof furnishing
the service so proposed to be furnished by such waterworks board, then such waterworks board,
as a condition precedent to the exercise of such authority, shall notify the owner of such
plant or system by registered or certified mail of its intention to engage in such business
and of its willingness to acquire on such terms and conditions as may...
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11-50-12
Section 11-50-12 Combination of electric light and power plants, etc., and waterworks plants,
etc.; use of electric light and power plants, etc., and disposition of revenues therefrom.
All cities and towns which own and operate an electric light plant or system or any power
plant of any kind may combine such electric light and power plants and system with the waterworks
or waterworks system owned and operated by the city or town, and the receipts and revenues
derived from the electric light plant and works or from such power plant may be applied in
payment of or pledged to secure the payment of any indebtedness incurred by the city or town
in the construction, maintenance, or extension of its waterworks system or any additions or
improvements thereto; and any electric or hydroelectric power or power plant of similar kind
owned and operated by any of the cities and towns within the provisions of this section may
use such lighting or power plants and systems for the operation of its...
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11-50-141
Section 11-50-141 Authorized. When any city or town in this state is or may be the owner of
any electric light plant, gas plant, or waterworks plant and the board of aldermen or other
governing body of such city or town deems it to be to the best interest of such city or town
and the inhabitants thereof to sell, lease or dispose of such electric light plant, gas plant,
or waterworks plant, such sale or disposition may be made as provided in this article. (Acts
1909, No. 212, p. 253; Code 1923, §2059; Code 1940, T. 37, §376; Acts 1969, No. 635, p.
1164.)...
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11-50-271
Section 11-50-271 Consolidation of gas and waterworks plants and systems. Any such waterworks
board may, if it so elects, combine any waterworks plant and system owned by it with any gas
plant and system owned by it and provide for the operation, maintenance, and repair thereof
as one combined and consolidated plant and system, the keeping of books and records for one
combined plant and system, and the borrowing of money for any purpose authorized by law and
the issuance of revenue bonds payable from the revenues of both the waterworks and the gas
plants and systems, or such waterworks board may keep and operate such waterworks plant and
system separate from its gas plant and system. (Acts 1947, No. 154, p. 48, §12.)...
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11-50-142
Section 11-50-142 Passage of resolution by governing body providing for sale, lease, etc. Before
any sale, lease, or disposition of an electric light plant, gas plant, or waterworks plant
of any city or town shall be made, the board of aldermen or other governing body shall pass
a resolution declaring it to be, in the judgment of said board of aldermen or other governing
body, to the best interests of the city or town that the electric plant, gas plant, or waterworks
plant of such city or town shall be sold, leased, or disposed of and shall fix in said resolution
the minimum price at which the sale, lease, or disposition should be had. (Acts 1909, No.
212, p. 253; Code 1923, §2060; Code 1940, T. 37, §377.)...
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