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40-2A-3
Section 40-2A-3 Definitions. For the purposes of this chapter and Chapter 2B, the following
terms shall have the following meanings: (1) ASSOCIATE ALABAMA TAX TRIBUNAL JUDGE. An associate
judge as defined in Section 40-2B-2. (2) AUTHORIZED REPRESENTATIVE. Any individual,
including, but not limited to, an attorney or certified public accountant with written authority
or power of attorney to represent a taxpayer before the department or the Alabama Tax Tribunal;
provided however, that nothing herein shall be construed as entitling any such individual
who is not a licensed attorney to engage in the practice of law. (3) CHIEF ALABAMA TAX TRIBUNAL
JUDGE or CHIEF JUDGE. The chief judge as defined in Section 40-2B-2. (4) COMMISSIONER.
The commissioner of the department or his or her delegate. (5) COMPTROLLER. The Comptroller
of the State of Alabama. (6) DELEGATE. When used with reference to the commissioner means
any officer or employee of the department duly authorized by the commissioner,...
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11-51-203
Section 11-51-203 Applicability of provisions of state excise or use tax law; collection
of tax on vehicles sold by dealers not licensed in Alabama or by licensed dealers who fail
to collect sales taxes; fees. (a) All taxes levied or assessed by any municipality pursuant
to the provisions of Section 11-51-202 shall be subject to all definitions, exceptions,
exemptions, proceedings, requirements, provisions, rules and regulations promulgated under
the Alabama Administrative Procedure Act, direct pay permit and drive-out certificate procedures,
statutes of limitation, penalties, fines, punishments, and deductions for the corresponding
state tax as are provided by Section 40-2A-7 and Article 2 of Chapter 23 of Title 40,
except where inapplicable or where otherwise provided in this article. (b) Notwithstanding
the provisions of subsection (a), the tax provided in Section 11-51-202 on any automotive
vehicle, truck trailer, trailer, semitrailer, or travel trailer required to be licensed with...
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40-17-359
Section 40-17-359 Distribution and use of proceeds. (a) For the purpose of this section,
the following terms shall have the meanings ascribed below: (1) BASE ANNUAL COUNTY DISTRIBUTION.
Five hundred fifty thousand dollars ($550,000). (2) COST OF COLLECTION. The amounts from the
proceeds of the highway gasoline tax that may be appropriated by the Legislature to the department
for its operating expenses. (3) COUNTY. Each county in the state. (4) FISCAL YEAR. The fiscal
year of the state. (5) DEPARTMENT OF TRANSPORTATION. The Department of Transportation of the
state. (6) HIGHWAY GASOLINE TAX. Both of the following: a. 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. b. The excise tax levied by Sections
40-17-140 to 40-17-155, inclusive, except that portion of the tax imposed on diesel fuel.
(7) LOCAL SUBDIVISIONS' SHARES OF THE NET TAX PROCEEDS. The 55 percent...
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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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11-45-8
Section 11-45-8 Publication and recordation of ordinances; when ordinances take effect;
adoption of certain technical codes by reference. (a) All ordinances shall as soon as practicable
after their passage be recorded in a book kept for that purpose and be authenticated by the
signature of the clerk. (b)(1) All ordinances of a general or permanent nature, except as
provided in subdivision (2) and in subsection (d) of this section, shall be published
in some newspaper of general circulation published in the municipality, but if no such newspaper
is published in the municipality such ordinances may be published by posting a copy of the
ordinance in three public places within the municipality, one of which shall be at the mayor's
office in the city or town. In the event there is no newspaper published in the municipality
and there is a newspaper published in the county in which the municipality is located having
general circulation in the municipality, at the option of the governing body...
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18-1B-2
Section 18-1B-2 Limitations on condemnation. (a) Neither the State of Alabama, nor any
of its departments, divisions, agencies, commissions, corporations, boards, authorities, or
other entities, nor any agency, corporation, district, board, or other entity organized by
or under the control of any municipality or county in the state and vested by law to any extent
whatsoever with the power of eminent domain may condemn property for the purpose of nongovernmental
retail, office, commercial, residential, or industrial development or use or to primarily
condemn a mortgage or deed of trust; provided, however, the foregoing provisions of this subsection
shall not apply to the exercise of the powers of eminent domain by any county, municipality,
housing authority, or other public entity based upon a finding of blight in an area covered
by any redevelopment plan or urban renewal plan pursuant to Chapters 2 and 3 of Title 24,
provided the purpose of the exercise of the powers of eminent domain...
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45-6-242
Section 45-6-242 Levy of taxes; exemptions; payment of taxes; reports by taxpayers;
applicability of state sales tax statutes; disposition of funds. (a) 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) "County" means
Bullock County in the State of Alabama. (2) "Commissioner" means the Commissioner
of Revenue of the state. (3) "State Department of Revenue" means the Department
of Revenue of the state. (4) "State" means the State of Alabama. (5) "State
sales tax statutes" means Division 1 of Article 1 of Chapter 23 of Title 40, as amended,
including all other statutes of the state which expressly set forth any exemptions from the
computation of the taxes levied in Division 1 and all other statutes which expressly apply
to, or purport to affect, the administration of Division 1 and the incidence and collection
of the taxes imposed therein. (6) "State sales...
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11-54B-9
Section 11-54B-9 Collection of special assessment; procedures; claim of lien; interest,
penalties, and fees. (a) A self-help business improvement district ordinance shall provide
that the special assessment levied on the owners of the real property located within the geographical
area of the district shall be collected by the district management corporation. The collection
procedures utilized by the district management corporation shall include the mailing of a
notice of the special assessment to the person shown as owner of the property on the records
of the tax assessor in the following manner: (1) After October 1 of each year, the district
management corporation may levy the special assessment for services to be provided during
the following calendar year. (2) The assessment shall be due on December 1 and delinquent
on January 1 following the October levy. (3) Upon delinquency, interest and penalties may
be assessed in the amounts provided in subsection (d). (b) Notwithstanding...
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11-99-2
Section 11-99-2 Definitions. As used in this chapter: (1) BLIGHTED OR ECONOMICALLY DISTRESSED
AREA: a. An area in which the structures, buildings, or improvements, by reason of dilapidation,
deterioration, age, or obsolescence, inadequate provision for ventilation, light, air, sanitation,
or open spaces, high density of population and overcrowding, or the existence of conditions
which endanger life or property by fire and other causes, or any combination of such factors,
are conducive to ill health, transmission of disease, infant mortality, juvenile delinquency,
or crime, and are detrimental to the public health, safety, morals, or welfare, or b. Any
area which by reason of the presence of a substantial number of substandard, slum, deteriorated,
or deteriorating structures, predominance of defective or inadequate street layout, faulty
lot layout in relation to size, adequacy, accessibility, or usefulness, unsanitary or unsafe
conditions, deterioration of site or other improvements,...
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22-21-182
Section 22-21-182 Borrowing by corporation generally; debts not obligations of state,
counties or municipalities; tax exemptions. (a) All securities of the corporation shall be
signed in the name and behalf of the corporation by its chairman and attested by its secretary,
but a facsimile of the signature of one, but not both, of such officers may be printed thereon
in lieu of the manual signature of such officer, and the seal of the corporation shall be
affixed thereto or a facsimile thereof printed thereon. Any interest coupons applicable to
any securities of the corporation shall be signed by its chairman, but a facsimile of such
chairman's signature may be printed on any such interest coupons in lieu of his manually signing
the same. Any securities of the corporation may be executed and delivered by it at any time
and from time to time, shall be in such form and denomination and of such tenor and maturity
or maturities not exceeding 40 years from their date, shall contain such...
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