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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...
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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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41-29-280
Section 41-29-280 Legislative findings. The Legislature makes the following findings: (1) The
Alabama Industrial Development and Training Institute, hereinafter AIDT, was established in
fiscal year 1970-1971 as a contract program reporting to the State Board of Education through
the Division of Vocational-Technical Education. In 1976, the State Board of Education adopted
a resolution approving the establishment of AIDT as a mobile training institute, appointed
a director, established staff positions and salary schedules, and mandated personnel procedures
for the staff identical to those with technical colleges. AIDT continued operating under the
Department of Postsecondary Education when the Legislature established the department and
position of Chancellor. AIDT has been continuously funded through an annual line item in the
Education Trust Fund budget. (2) AIDT provides quality workforce development for the new and
expanding businesses in the state and expands the opportunities of its...
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22-22A-2
Section 22-22A-2 Legislative intent and purposes of chapter. The Legislature finds the resources
of the state must be managed in a manner compatible with the environment, and the health and
welfare of the citizens of the state. To respond to the needs of its environment and citizens,
the state must have a comprehensive and coordinated program of environmental management. It
is therefore the intent of the Legislature to improve the ability of the state to respond
in an efficient, comprehensive and coordinated manner to environmental problems, and thereby
assure for all citizens of the state a safe, healthful and productive environment. (1) To
this end an Alabama Department of Environmental Management is created by this chapter within
the Executive Branch of State Government in order to effect the grouping of state agencies
which have primary responsibility for administering environmental legislation into one department,
to promote economy and efficiency in the operation and management...
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41-10-45.1
Section 41-10-45.1 Definitions. The following words and phrases shall have the following meanings
when used in this article: (a) AUTHORITY. The State Industrial Development Authority, a public
corporation of the state, organized and existing under Articles 2, 2A, and 2B of this Chapter.
(b) DEPARTMENT. The Alabama Department of Commerce. (c) ELIGIBLE BORROWER. A municipality,
county, industrial development authority organized under Chapter 92A of Title 11, industrial
development board organized under Article 4, Chapter 54 of Title 11, or nonprofit organization
organized to foster economic development and described in Section 501(c) of the Internal Revenue
Code of 1986, as in effect from time to time. (d) ELIGIBLE EXPENSES. Expenses relating to
land acquisition, site preparation or development, building improvements, building construction,
building renovations, infrastructure, and any other real or personal property deemed necessary
or useful in connection therewith. (e) ELIGIBLE...
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5-26-2
Section 5-26-2 Legislative findings. The activities of mortgage loan originators and the origination
or offering of financing for residential real property have a direct, valuable, and immediate
impact upon Alabama's consumers, Alabama's economy, the neighborhoods and communities of Alabama,
and the housing and real estate industry. The Legislature finds that accessibility to mortgage
credit is vital to the state's citizens. The Legislature also finds that it is essential for
the protection of the citizens of Alabama and the stability of Alabama's economy that reasonable
standards for licensing and regulation of the business practices of mortgage loan originators
be imposed. Therefore the Legislature establishes within this chapter: (a) SYSTEM OF SUPERVISION
AND ENFORCEMENT. An effective system of supervision and enforcement of the mortgage lending
industry, including: (i) The authority to issue licenses to conduct business under this chapter,
including the authority to write rules or...
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11-94-2
Section 11-94-2 Legislative intent; liberal construction of chapter. (a) It is the intention
of the Legislature by the passage of this chapter to authorize the incorporation of authorities
as nonprofit public corporations to develop waterfront property for recreational, transportational,
agricultural, industrial and commercial purposes by financing, acquiring, enlarging, improving,
replacing, owning, operating, selling, leasing, and disposing of a project or projects or
any part thereof. It is the further intent of the Legislature by the passage of this chapter
to vest an authority with all powers that may be necessary to enable it to accomplish such
purposes. (b) This chapter shall be liberally construed in conformity with the said intention.
(Acts 1980, No. 80-647, p. 1220, ยง2.)...
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45-49-90.01
Section 45-49-90.01 Purpose; liberal construction. (a) It is the intent of the Legislature
by the passage of this part to authorize the incorporation in Mobile County of public corporations
to acquire, enlarge, improve, replace, own, lease, and dispose of properties to the end that
such corporations may be able to develop land as sites for industrial parks in Mobile County
which shall be deemed to include the provision of water, sewage, drainage, transportation,
and other similar facilities which are incidental to the use of land as an industrial park,
including easements and rights of way for public utilities providing power and communication
services, but shall not be deemed to include the provision of structures or buildings other
than structures or buildings related to the provision of water, sewage, drainage, transportation,
or similar facilities. It is the further intent of the Legislature by the passage of this
part to vest such public corporations with all powers that may be...
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9-17-130
Section 9-17-130 Legislative findings and declaration. The Legislature of the State of Alabama
finds and declares that the protection of Alabama's environment is vital to the economy of
this state; that coalbed methane gas wells are an important source of natural gas for use
in industry and by consumers thereof in Alabama and are becoming increasingly common in Alabama
as the technology for such wells advances; that the broadest possible promotion of public
and private interests requires that coalbed methane gas wells be properly plugged when abandoned;
that delays therein may affect the environment or public health, safety and welfare; that
adequate financial resources be readily available to provide for the expeditious plugging
of such wells and to provide a means for doing so without delay; that the Legislature has
heretofore authorized the State Oil and Gas Board of Alabama to require that operators of
such wells provide evidence of financial responsibility to cover the costs of...
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10A-20-7.02
Section 10A-20-7.02 Incorporation. (a) Five or more financial institutions or persons, a majority
of whom shall be residents of this state, who may desire to create an industrial development
corporation under the provisions of this article for the purpose of promoting, developing,
and advancing the prosperity and economic welfare of the state and, to that end, to exercise
the powers and privileges provided in this article may be incorporated by delivering to the
Secretary of State for filing a certificate of formation. The filing of the certificate shall
be accompanied by a filing fee in the amount prescribed to be paid to the Secretary of State
under Section 10A-1-4.31 in connection with the filing of a certificate of formation. The
certificate of formation shall contain: (1) The name of the corporation which shall include
the words "industrial development corporation of Alabama." (2) The location of the
principal office of the corporation, but the corporation may have offices in...
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