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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-4.htm - 34K - Match Info - Similar pages
22-27-2
by the owner or operator of a municipal solid waste landfill which guarantees the availability of funds which may be used to close, provide post-closure care, or conduct corrective action at that facility if the owner or operator fails to properly execute his or her responsibilities under this article and any rules adopted by the department for closure, post-closure care, or corrective action and the terms of any permit issued for operation of that facility. (12) GARBAGE. Putrescible animal and vegetable wastes resulting from the handling, preparation, cooking, and consumption of food, including wastes from markets, storage facilities, handling and sale of produce and other food products and excepting such materials that may be serviced by garbage grinders and handled as household sewage. (13) GENERATION. The act or process of producing solid waste. Solid waste shall be considered to be generated at the point that waste materials are first discarded or collected, regardless of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/22-27-2.htm - 14K - Match Info - Similar pages
11-62-8
Section 11-62-8 Bonds and notes generally - Form, terms, denominations, etc.; execution, sale, delivery, redemption, etc.; security for payment of principal or interest; remedies upon default; liability of municipalities, board, etc., thereupon. (a) Any authority shall have power to issue from time to time its bonds and notes in such principal amount as its board shall determine to be necessary to provide sufficient funds for achieving any of its corporate purposes, including the payment of interest on any of its notes and bonds, the establishment of reserves to secure any such notes and bonds and all other expenditures of such authority incident to and necessary or convenient to carry out its corporate purposes and powers. Any authority shall also have the power to issue from time to time notes to renew notes and bonds to pay notes, including interest thereon and, whenever it deems refunding expedient, to refund any bonds by the issuance of new bonds, whether the bonds to be refunded...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-62-8.htm - 12K - Match Info - Similar pages
11-22-1
Section 11-22-1 Definitions. For the purposes of this chapter, the following terms shall have the respective meanings ascribed by this section: (1) CORPORATION. Any corporation organized pursuant to the provisions of this chapter. (2) COUNTY. Any county in this state with respect to which a corporation may be organized. (3) GOVERNING BODY. The county commission. (4) MORTGAGE. A mortgage or a mortgage and deed of trust. (5) PROJECT. Any land or any interest therein, including forests, rivers, streams, waterways, and lakes, and any buildings or other improvements thereon, and all real and personal properties deemed necessary in connection therewith, whether or not now in existence, which shall be suitable for a public park, and all buildings, facilities, and improvements incident thereto or useful in connection therewith, including but without limitation, picnic areas, camp sites, trailer sites, cabins, lodges, roads and trails for hiking, bicycling, or horseback riding, nature trails,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-22-1.htm - 2K - Match Info - Similar pages
37-7-1
Section 37-7-1 Definitions. The following terms, whenever used or referred to in this chapter, shall have the following meanings, unless a different meaning clearly appears from the context: (1) CORPORATION. A corporation formed under this chapter. (2) MUNICIPALITY. Any county, city or town of this state. (3) PERSON or INHABITANT. Such term includes natural persons, firms, associations, corporations, business trusts, partnerships and bodies politic. (4) ENERGY. Such term includes any and all electric energy no matter how generated or produced. (5) SYSTEM. Such term includes any plant, works, system, facilities or properties, together with all parts thereof and appurtenances thereto, used or useful in the generation, production, transmission or distribution of energy. (6) BONDS. Such term includes negotiable bonds, interim certificates or receipts, notes, debentures and all other evidences of indebtedness either issued or the payment thereof assumed by a corporation. (7) LAW. Any act or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/37-7-1.htm - 2K - Match Info - Similar pages
11-50-190
Section 11-50-190 Definitions. For the purposes of this article, the following terms shall have the meanings respectively ascribed to them in this section: (1) MUNICIPALITY. A municipal corporation organized and existing under the laws of Alabama. (2) WATER SYSTEM. Facilities for the gathering, collecting, impounding, treatment, transmission, and distribution, or any of them, of water for domestic use or for industrial use, or both, together with all appurtenances to any such facilities. (3) SANITARY SEWER SYSTEM. Facilities for the collection, transmission, treatment, and disposal of sewage, together with all appurtenances to any such facilities. (4) COMBINED SYSTEM. A consolidated system resulting from the combination of any water system and sanitary system. (5) SYSTEM. A water system, a sanitary system, or a combined system. (Acts 1975, No. 831, ยง1.)...
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11-61A-2
Section 11-61A-2 Definitions. Unless the context plainly indicates otherwise, the following words and terms have the meanings ascribed to them: (1) AUTHORITY. A public corporation organized under this chapter. (2) BOARD. The board of directors of an authority organized under this chapter. (3) BOND. Any bond authorized to be issued under this chapter. (4) COUPON. Any interest coupon evidencing an installment of interest payable with respect to a bond. (5) DIRECTOR. A member of a board. (6) GOVERNING BODY. The body in which the general legislative powers of the municipality are vested. (7) INDENTURE. A mortgage, an indenture of mortgage, deed of trust, trust agreement, or trust indenture executed by an authority as security for its bonds. (8) MUNICIPALITY. A Class 2 municipality subject to this chapter. (9) PARKING FACILITY. Any building, structure, land, right-of-way, equipment, or instrumentality used or useful in either of the following ways: a. In connection with the construction,...
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11-63-1
Section 11-63-1 Definitions. The words and phrases hereinafter defined, wherever used in this chapter, shall be deemed to have the respective meanings ascribed to them in this section. (1) MUNICIPALITY. An incorporated city or town in the State of Alabama. (2) RELATED PUBLIC CORPORATION. Such term, when used with respect to a municipality, means and includes each of the following: a. A public corporation organized pursuant to an Alabama statute that requires all the directors of such corporation to be elected by the governing body of the municipality; or b. A public corporation organized pursuant to an Alabama statute that requires that at least one-half of the directors of such corporation be elected by the governing body of the municipality and that any directors thereof other than those elected by the governing body of the municipality be appointed by the Governor of Alabama. (3) SECURITIES. Bonds, warrants, notes, and certificates of indebtedness or any of them. (4) MUNICIPAL...
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11-15-1
Section 11-15-1 Definitions. The following words and phrases, including the plural of any thereof, wherever used in this chapter, shall in the absence of clear implication herein otherwise have the following respective meanings: (1) THE CORPORATION. A corporation organized pursuant to the provisions of this chapter. (2) BOARD. The board of directors of the corporation. (3) THE STATE. The State of Alabama. (4) THE COUNTY. That county in the state in which the corporation shall be organized. (5) GOVERNING BODY. The county commission in which the legislative functions of the county are vested by law. (6) PROJECT. A building or buildings designed for use and occupancy as a county courthouse or jail or for the supplying of offices and related facilities for officers and departments of the county and any agencies for which the county may lawfully furnish office facilities or any one or more thereof, together with any lands deemed by the board to be desirable in connection therewith. (7)...
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16-17A-2
Section 16-17A-2 Definitions. For purposes of this chapter, the following terms shall have the following meanings: (1) ACADEMIC MEDICAL CENTER. The teaching, research, and clinical facilities provided, established, or operated by a constitutionally created public university in the state or a university that operates a school of medicine. (2) AUTHORITY. A public corporation organized pursuant to the provisions of this chapter. (3) BOARD. The board of directors of an authority. (4) DIRECTOR. A member of the board of an authority. (5) GOVERNMENTAL ENTITY. The state, a county, a municipality, or any department, agency, board, or commission of the state, a county, or a municipality. (6) HEALTH CARE FACILITY. All property or rights in property, real or personal, tangible or intangible, useful to an authority in its operations, including without limitation, the following: a. Facilities necessary or desirable to the operation of an academic medical center, one or more health sciences schools,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/16-17A-2.htm - 4K - Match Info - Similar pages
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