33-19-1
Section 33-19-1 Apalachicola-Chattahoochee-Flint River Basin Compact. The State of Alabama
hereby agrees to the following interstate compact known as the Apalachicola-Chattahoochee-Flint
River Basin Compact: Apalachicola-Chattahoochee-Flint River Basin Compact The States of Alabama,
Florida and Georgia and the United States of America hereby agree to the following compact
which shall become effective upon enactment of concurrent legislation by each respective state
legislature and the Congress of the United States. Short Title This Act shall be known and
may be cited as the "Apalachicola-Chattahoochee-Flint River Basin Compact" and shall
be referred to hereafter in this document as the "ACF Compact" or "compact."
Article I Compact Purposes This compact among the States of Alabama, Florida and Georgia and
the United States of America has been entered into for the purposes of promoting interstate
comity, removing causes of present and future controversies, equitably apportioning the...

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40-2A-7
Section 40-2A-7 Uniform revenue procedures. (a) Maintenance of records; audit and subpoena
authority; authority to issue regulations. (1) In addition to all other recordkeeping requirements
otherwise set out in this title, taxpayers shall keep and maintain an accurate and complete
set of records, books, and other information sufficient to allow the department to determine
the correct amount of value or correct amount of any tax, license, permit, or fee administered
by the department, or other records or information as may be necessary for the proper administration
of any matters under the jurisdiction of the department. The books, records, and other information
shall be open and available for inspection by the department upon request at a reasonable
time and location. (2) The department may examine and audit the records, books, or other relevant
information maintained by any taxpayer or other person for the purpose of computing and determining
the correct amount of value or correct...
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11-50-81
Section 11-50-81 Delivery of assessment book to city or town clerk; publication of notice as
to delivery and inspection of book, hearing upon objections to assessments, etc. After the
completion of the proper entries in said book, said book shall be delivered to the city or
town clerk, who shall thereupon give notice by publication one time in some newspaper published
in said municipality or of general circulation therein that said assessment roll or list has
been delivered to him and is open for inspection in the office of the person authorized to
make collection of said assessments. The notice shall state that, at the time and place therein
mentioned, not less than 20 days from the date of publication, the council will meet to hear
and determine any objections or defenses that may be filed to such assessment or the amount
thereof. Such notice shall also state the general character of the sewers or sewer system
purchased or proposed to be purchased and the territory or area abutting...
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7-9A-320
Section 7-9A-320 Buyer of goods; Alabama Farmers Credit Protection Fund. (a) Buyer in ordinary
course of business. Except as otherwise provided in subsection (e), a buyer in ordinary course
of business, other than a person buying farm products from a person engaged in farming operations,
takes free of a security interest created by the buyer's seller, even if the security interest
is perfected and the buyer knows of its existence. (b) Buyer of consumer goods. Except as
otherwise provided in subsection (e), a buyer of goods from a person who used or bought the
goods for use primarily for personal, family, or household purposes takes free of a security
interest, even if perfected, if the buyer buys: (1) without knowledge of the security interest;
(2) for value; (3) primarily for the buyer's personal, family, or household purposes; and
(4) before the filing of a financing statement covering the goods. (c) Effectiveness of filing
for subsection (b). To the extent that it affects the...
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11-48-22
Section 11-48-22 Delivery of assessment book to city or town clerk; publication of notice as
to delivery and inspection of book, etc. After the completion of the proper entries of each
improvement, said book shall be delivered to the city or town clerk, who shall thereupon give
notice by publication one time in some newspaper published in said municipality or of general
circulation therein that said assessment roll or list has been delivered to him and is open
for inspection in the office of the person authorized to make collection of said assessments.
(Code 1907, §1377; Code 1923, §2192; Acts 1927, No. 639, p. 753; Code 1940, T. 37, §531.)...

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12-21-43
Section 12-21-43 Writings or records made in regular course of business - Originals. Any writing
or record, whether in the form of an entry in a book or otherwise, made as a memorandum or
record of any act, transaction, occurrence or event, shall be admissible in evidence in proof
of said act, transaction or event if it was made in the regular course of any business and
it was the regular course of the business to make such memorandum or record at the time of
such act, transaction, occurrence or event, or within a reasonable time thereafter. All other
circumstances of the making of such writing or record, including lack of personal knowledge
by the entrant or maker, may be shown to affect its weight, but they shall not affect its
admissibility. The term, "business" shall include a business, profession, occupation
and calling of every kind. (Code 1940, T. 7, §415.)...
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7-2A-103
Section 7-2A-103 Definitions and index of definitions. (1) In this article unless the context
otherwise requires: (a) "Buyer in ordinary course of business" means a person who
in good faith and without knowledge that the sale to him or her is in violation of the ownership
rights or security interest or leasehold interest of a third party in the goods, buys in ordinary
course from a person in the business of selling goods of that kind but does not include a
pawnbroker. "Buying" may be for cash or by exchange of other property or on secured
or unsecured credit and includes receiving goods or documents of title under a pre-existing
contract for sale but does not include a transfer in bulk or as security for or in total or
partial satisfaction of a money debt. (b) "Cancellation" occurs when either party
puts an end to the lease contract for default by the other party. (c) "Commercial unit"
means such a unit of goods as by commercial usage is a single whole for purposes of lease
and...
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40-10-127
Section 40-10-127 Issuance of certificates of redemption. Upon the payment of the amount required
by law for the redemption of the lands sold for taxes by a person entitled to redeem, the
judge of probate, or official who performs the same function, shall issue that person a certificate
of redemption describing the lands, setting forth the facts of the sale substantially as contained
in the certificate of purchase, the date of redemption, the amount paid, by whom the lands
were redeemed, and make the proper entries in the book of sales in his or her office and immediately
give notice of the redemption to the county treasurer or custodian of the county funds. The
judge of probate, or official who performs the same functions, shall sign the certificate.
Unless signed, no certificate shall be held as evidence of redemption, and it shall be the
duty of the judge of probate, or official who performs the same functions, to keep a book
of certificates of redemption, and every blank shall have...
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40-23-2
Section 40-23-2 Tax levied on gross receipts; certain sales exempt; disposition of funds. There
is levied, in addition to all other taxes of every kind now imposed by law, and shall be collected
as herein provided, a privilege or license tax against the person on account of the business
activities and in the amount to be determined by the application of rates against gross sales,
or gross receipts, as the case may be, as follows: (1) Upon every person, firm, or corporation,
(including the State of 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 the institutions be denominational, state, county,
or municipal institutions, any association or other agency or instrumentality of the institutions)
engaged or continuing within this state, in the business of selling at retail any tangible
personal property whatsoever, including...
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27-7-36
Section 27-7-36 Accounting for and payment of trust funds by licensees. (a) All premiums, return
premiums, or other funds belonging to others received by a producer in transactions under
the producer's license shall be trust funds so received by the licensee in a fiduciary capacity,
and the licensee in the applicable regular course of business shall account for and pay the
same to the insurer, insured, producer, or other person entitled thereto. (b) Any producer
who, not being lawfully entitled thereto, diverts or appropriates such funds, or any portion
thereof, to his or her own use shall, upon conviction, be guilty of theft of property punishable
as provided in Article 1, commencing with Section 13A-8-1, of Chapter 8 of Title 13A. (Acts
1971, No. 407, p. 707, §148; Act 2001-702, p. 1509, §11.)...
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