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45-39-245.41
Alabama and its Alcoholic Beverage Control Board in the sale of alcoholic beverages of all
kinds, the University of Alabama, Auburn University, and all other institutions of higher
learning in the state, whether such institutions be denominational, state, county, or municipal
institutions, and any association or other agency or instrumentality of any such institution,
that is both of the following: (1) Engaged or continuing within the county in the business
of selling at retail any tangible personal property whatsoever, including merchandise
and commodities of every kind and character, not including, however, bonds or other evidences
of debts or stocks, nor sales of material and supplies to any person for use in fulfilling
a contract for the painting, repair, or reconditioning of vessels, barges, ships, other watercraft,
and commercial fishing vessels of over five tons load displacement as registered with the
U.S. Coast Guard and licensed by the State Department of Conservation and...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-39-245.41.htm - 3K - Match Info - Similar pages
45-8-242
including, but not limited to, Sections 40-23-1, 40-23-2, 40-23-4, 40-23-60, 40-23-61, 40-23-62,
and 40-23-63. (c)(1) The County Commission of Calhoun County may levy in the police jurisdictions
of the incorporated municipalities in the county and in the unincorporated areas of the county,
in addition to all other taxes a sales and use tax, parallel to the state sales and use tax,
of up to two percent of the gross sales, gross receipts, or the fair and reasonable market
value of tangible personal property, as appropriate, except where a different rate
is provided herein. Notwithstanding any other part or provision of this section, no additional
tax levied by this section shall be levied or collected on the sale, storage, use, or consumption
of any new or used agricultural machinery or equipment, and the county commission shall establish
a tax rate of zero for such machinery and equipment. (2) Notwithstanding any other part or
provision of this section, every person, firm, or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-8-242.htm - 11K - Match Info - Similar pages
19-1A-15
person, principal, or settlor had a right or interest and that is not held by a custodian or
subject to a terms-of-service agreement. (d) A fiduciary acting within the scope of the fiduciary's
duties is an authorized user of the property of the decedent, protected person, principal,
or settlor for the purpose of applicable computer-fraud and unauthorized-computer-access laws,
including this state's law on unauthorized computer access. (e) A fiduciary with authority
over the tangible, personal property of a decedent, protected person, principal, or
settlor: (1) has the right to access the property and any digital asset stored in it; and
(2) is an authorized user for the purpose of computer-fraud and unauthorized-computer-access
laws, including Article 5A of Chapter 8, Title 13A, 18 U.S.C. Section 2701 et seq., and 47
U.S.C. Section 222. (f) A custodian may disclose information in an account to a fiduciary
of the user when the information is required to terminate an account used...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/19-1A-15.htm - 3K - Match Info - Similar pages
2-15-30
Section 2-15-30 Violations of provisions of article or rules and regulations promulgated thereunder
deemed misdemeanors; disposition of fines collected for violations of article; revocation,
etc., of permits or licenses of livestock markets or livestock dealers by commissioner upon
violations of provisions of article. (a) Any person who performs any act declared to be unlawful
by this article or who fails to perform any duty imposed by the provisions and requirements
of this article or who violates any rule or regulation promulgated hereunder shall be guilty
of a misdemeanor and punishable as provided by law for such an offense. (b) All amounts paid
as fines for violations of this article when collected by the proper authority shall be transmitted
to the department and deposited in the State Treasury to the credit of the Agricultural Fund.
(c) If any livestock market or livestock dealer violates any of the provisions or requirements
of this article, such violations shall constitute...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/2-15-30.htm - 1K - Match Info - Similar pages
40-13-53
that are further processed into a finished aggregate or limestone product without being transported
on a public road, marble and marble by-products, iron ore, quartzite, coal, oil, and natural
gas and the severance of marble and marble by-products, iron ore, quartzite, coal, oil, and
natural gas shall not be subject to the provisions of this article. (b) The tax levied by
this article shall apply to all severed material severed from the ground within this state
and sold as tangible personal property, regardless of the place of sale or the fact
that delivery may be made outside the county, except that no tax shall be due on any such
minerals that are sold to a purchaser for use outside the state provided such minerals are
not transported on public roads in Alabama. Records relating to minerals purchased for use
outside the state, including method of delivery, shall be available for verification and audit
purposes to the department and the department shall make the records...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-13-53.htm - 4K - Match Info - Similar pages
40-18-24.2
capacity as a nonresident member, as herein defined, of a pass-through entity or lower-tier
pass-through entity. (4) QUALIFIED INVESTMENT PARTNERSHIP. A partnership or other entity classified
as a Subchapter K entity, or a business trust as defined in Section 40-18-1, that meets all
of the following requirements for the applicable tax period: a. No less than 90 percent of
the cost of the entity's total assets consists of qualifying investment securities and office
facilities and tangible personal property reasonably necessary to carry on its activities
in this state as an investment partnership. b. No less than 90 percent of its gross income
consists of interest, dividends, distributions, and gains and losses from the sale or exchange
of qualifying investment securities, and management fees paid by its members. c. An authorized
officer, partner, member, or manager of the entity files on behalf of the entity a certification
that it meets the above two criteria with respect to the tax...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-18-24.2.htm - 7K - Match Info - Similar pages
40-29-22
the existence of such lien. (2) MOTOR VEHICLES. With respect to a motor vehicle (as defined
in subsection (g)(3)), as against a purchaser of such motor vehicle, if: a. At the time of
the purchase such purchaser did not have actual notice or knowledge of the existence of such
lien; and b. Before the purchaser obtains such notice or knowledge, he has acquired possession
of such motor vehicle and has not thereafter relinquished possession of such motor vehicle
to the seller or his agent. (3) PERSONAL PROPERTY PURCHASED AT RETAIL. With respect
to tangible personal property purchased at retail, as against a purchaser in the ordinary
course of the seller's trade or business, unless at the time of such purchase such purchaser
intends such purchase to (or knows such purchase will) hinder, evade, or defeat the collection
of any tax under this title. (4) PERSONAL PROPERTY PURCHASED IN CASUAL SALE. With respect
to household goods, personal effects, or other tangible personal property purchased...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-29-22.htm - 17K - Match Info - Similar pages
45-28-243.01
Section 45-28-243.01 Privilege or license surcharge. (a) This section shall be applicable only
to Etowah County. (b) There is levied and imposed, in addition to all other surcharges of
every kind now imposed by law, a privilege or license surcharge upon every person, firm, or
corporation engaging in the business of renting or furnishing any room or rooms, lodging,
or accommodations to transients in any hotel, motel, inn, tourist camp, tourist cabin, or
any other place in which rooms, lodgings, or accommodations are regularly furnished to transients
for a consideration, in an amount of one dollar and fifty cents ($1.50) per night per room,
rooms, lodgings, or accommodations. There is exempted from the surcharge levied under this
section any rentals or services taxed under Division 1, commencing with Section 40-23-1, of
Article 1, Chapter 23, Title 40. The surcharge shall not apply to rooms, lodgings, or accommodations
supplied for a period of 30 continuous days or more in any place....
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-28-243.01.htm - 2K - Match Info - Similar pages
11-47-170
Section 11-47-170 Acquisition of lands, easements, etc., by municipality; limitations on condemnation.
(a) Except as otherwise provided in subsection (b), whenever in the judgment of the council,
commission, or other governing body of a city or town it may be necessary or expedient for
the carrying out and full exercise of any power granted by the applicable provisions of this
title or any other applicable provision of law, the town or city shall have full power and
authority to acquire by purchase the necessary lands or rights, easements, or interests therein,
thereunder, or thereover or, for the purposes for which private property may be acquired by
condemnation, may proceed to condemn the same in the manner provided by this article, or by
the general laws of this state governing the taking of lands or the acquiring of interests
therein for the uses for which private property may be taken, and such proceedings shall be
governed in every respect by the general laws of this state...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-47-170.htm - 3K - Match Info - Similar pages
11-54-171
the end purpose of which is the control, reduction, abatement, or prevention of air, noise,
water, or general environmental pollution, including, but not limited to the following: Any
air pollution control facility, noise abatement, or reduction facility, water management facility,
water purification facility, waste water collecting system, waste water treatment works, or
solid waste disposal facility. (16) PROJECT. a. Any land and any building or other improvement
thereon and all real and personal properties deemed necessary in connection therewith,
whether or not now in existence, which shall be suitable for use by the following or by any
combination of two or more of the following: 1. Any commercial enterprise engaged in the manufacturing,
processing, assembling, storing, warehousing, distributing, or selling of any products of
agriculture, mining, or industry. 2. Any enterprise for the purpose of research in connection
with: (i) Any of the foregoing. (ii) The development of new...
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