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40-15-7
Section 40-15-7 Nonresident decedents. (a) Except as herein otherwise provided, all of the
provisions of this chapter shall be applicable to so much of the estates of nonresident decedents
as is subject to estate tax under the act of Congress in effect at the time of the death of
decedent as consists of real estate or tangible personal property located within this state
or other items of property or interest therein lawfully subject to the imposition of an estate
tax by the State of Alabama. (b) In assessing the tax upon any real estate or tangible property
located within this state belonging to the estate of a nonresident decedent, which shall pass
by will, devise or by the laws of intestacy, the Department of Revenue shall determine the
tax due to be such proportion of the federal estate tax as would be leviable upon an estate
of similar taxable net value, less that proportion of any exemption to which the estate is
entitled, which the actual value of the real estate and tangible...
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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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15-8-150
Section 15-8-150 Contents; sufficiency; use of analogous forms. The forms of indictment set
forth in this section in all cases in which they are applicable, are sufficient, and analogous
forms may be used in other cases. (1) CAPTION, COMMENCEMENT AND CONCLUSION GENERALLY. The
State of Alabama,) Circuit court, ___ session, ___) 20___ The grand jury of said county charge
that, before the finding of this indictment, etc. (describing the offense as in the following
forms), against the peace and dignity of the State of Alabama. E.F.J.,District Attorney of
the ______ circuit. (2) ADVERTISING, ETC., UNREGISTERED SECURITIES. A. B. did, contrary to
law, and subsequent to the ____ day of ____, 20__, advertise (or otherwise describing the
unlawful act) in this state for the purpose of inducing or securing subscriptions to or sales
of the capital stock of the X. Y. company (or otherwise describing the security so advertised),
which said stock (or other security) had not then...
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27-19-103
Section 27-19-103 Definitions. Unless the context requires otherwise, the definitions in this
section apply throughout this article. (1) APPLICANT. In the case of: a. An individual long-term
care insurance policy, the person who seeks to contract for benefits. b. A group long-term
care insurance policy, the proposed certificate holder. (2) CERTIFICATE. Any certificate issued
under a group long-term care insurance policy, which policy has been delivered or issued for
delivery in this state. (3) COMMISSIONER. The Alabama Commissioner of Insurance. (4) GROUP
LONG-TERM CARE INSURANCE. A long-term care insurance policy which is delivered or issued for
delivery in this state and issued to any of the following: a. One or more employers or labor
organizations, or to a trust or to the trustees of a fund established by one or more employers
or labor organizations, or a combination thereof, for employees or former employees or a combination
thereof, or for members or former members or a...
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45-37-123.01
Section 45-37-123.01 Definitions. For the purposes of this part, the following terms shall
have the following meanings: (1) ACT. The act adding this part, to be called the General Retirement
System for Employees of Jefferson County Act. (2) ACTIVE MEMBER. An individual who currently
is employed by the county or other entities set forth in subdivision (20) and is making employee
contributions to the system. (3) ACTUARIAL EQUIVALENT. Effective July 30, 1984, or such other
dates as set forth in Exhibit A, which is maintained in the office of the pension board, a
form of benefit differing in time, period, or manner of payment from a specific benefit provided
under the plan but having the same value when computed using the mortality tables, the interest
rate, and any other assumptions last adopted by the pension board, which assumptions shall
clearly preclude any discretion in the determination of the amount of a member's benefit.
(4) ACTUARIAL GAIN. As defined in Section...
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11-65-2
Section 11-65-2 Definitions. (a) The following words and phrases used in this chapter, and
others evidently intended as the equivalent thereof, shall, unless the context clearly indicates
otherwise, have the following respective meanings: (1) ALABAMA-BRED. When this term is used
with reference to a horse, it means a horse which is registered in the registry designated
and administered by a commission in accordance with such rules concerning domicile and registration
requirements as may be established by such commission and which is either (i) foaled from
a mare domiciled in the state during the 10-year period beginning with January 1, 1991, or
(ii) sired by an Alabama stallion and foaled from a mare domiciled in the state at any time
after the expiration of such 10-year period. (2) ALABAMA STALLION. A stallion which is standing
in the state at the time he is bred to the dam of an Alabama-bred horse, which is registered
with a commission, and which is owned or leased by a resident of...
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35-10-11
Section 35-10-11 Definitions. Unless the context otherwise requires, the words defined in this
section shall have the following meanings when they appear in this article: (1) MORTGAGE.
Any mortgage, deed of trust, or any other instrument intended to secure the payment of money,
such as an instrument which includes a vendor's lien. (2) MORTGAGEE. All mortgagees, grantees
or creditors in any mortgages, any trustees under deeds of trust, or any persons entitled
to the money secured by any instrument intended to secure the payment of money such as an
instrument which includes a vendor's lien. (Acts 1988, 1st Ex. Sess., No. 88-906, p. 479,
§1.)...
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35-10-50
Section 35-10-50 Definitions. Unless the context otherwise requires, the words defined in this
section shall have the following meanings in this article. (1) DEED IN LIEU OF FORECLOSURE.
Any instrument, however denominated, whereby a mortgagor transfers to a mortgagee the mortgagor's
rights in mortgaged property. (2) MORTGAGE. A mortgage, deed of trust, or similar security
instrument on real property, or instrument creating a vendor's lien on real property, securing
the payment of money. (3) MORTGAGOR. An owner of an interest in mortgaged property. (4) MORTGAGEE.
The owner of the debt secured by a mortgage. (5) MORTGAGED PROPERTY. Any real property or
interest therein that is subject to a mortgage. (6) EQUITY OF REDEMPTION. The interest the
mortgagor has in the mortgaged property. (Acts 1987, No. 87-660, p. 1168, §1.)...
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45-49-85.03
Section 45-49-85.03 Additional surcharge for recordation of instruments subject to deed or
mortgage tax. (a) The Judge of Probate of Mobile County shall assess an additional surcharge
at the rate of ten dollars ($10) per instrument for all documents submitted for recordation
in probate court which are subject to a deed or mortgage tax. (b) The funds generated from
these fees, and any interest earned thereon at any time, shall be appropriated to the Mobile
County General Fund by the judge of probate on a monthly basis to be used for general county
purposes. (Act 87-616, p. 1085, §§ 1, 2.)...
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10-4-24
Section 10-4-24 Borrowing of money and securing same by mortgage or deed of trust. All provisions
of Title 10 have been repealed or transferred to Title 10A, effective January 1, 2011. (Code
1876, §1997; Code 1886, §1698; Code 1896, §1306; Code 1907, §3617; Acts 1919, No. 568,
p. 826; Code 1923, §7171; Acts 1927, No. 119, p. 83; Code 1940, T. 10, §128.)...
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