32-7-2
Section 32-7-2 Definitions. For the purposes of this chapter, the following terms shall have
the meanings respectively ascribed to them in this section, except in those instances where
the context clearly indicates a different meaning: (1) DIRECTOR. The Director of Public Safety
of the State of Alabama. (2) JUDGMENT. Any judgment which shall have become final by expiration
without appeal of the time within which an appeal might have been perfected, or by final affirmation
on appeal rendered by a court of competent jurisdiction of any state or of the United States,
upon a cause of action arising out of the ownership, maintenance or use of any motor vehicle,
for damages, including damages for care and loss of services, because of bodily injury to
or death of any person, or for damages because of injury to or destruction of property, including
the loss of use thereof, or upon a cause of action on an agreement of settlement for those
damages. (3) LICENSE. Any license, temporary instruction...
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40-17-168.1
Section 40-17-168.1 Definitions. For the purposes of this article, the following terms shall
have the following meanings: (1) COMMISSIONER. The Commissioner of the Department of Revenue.
(2) COMPRESSED NATURAL GAS or CNG. Natural gas compressed to a pressure at or above 200-248
bar (i.e., 2900-3600 pounds per square inch) and stored in high-pressure containers and used
as a fuel for natural gas-powered vehicles. (3) DEPARTMENT. The Department of Revenue. (4)
DIESEL GALLON EQUIVALENT or DGE or DIESEL-EQUIVALENT GALLON or DEG. The amount of alternative
fuel it takes to equal the energy content of one liquid gallon of diesel fuel. The term is
a measure for consumers to compare the energy content of competing fuels against diesel fuel
and is 6.059 pounds of liquefied natural gas for one gallon of diesel fuel unless the National
Conference for Weights and Measures establishes standards for converting liquefied natural
gas to a gallon of diesel fuel at which time such standard conversion...
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40-23-63
Section 40-23-63 Agricultural machinery or equipment - Tax imposed; rate; who liable. There
is hereby levied and imposed an excise tax on the storage, use or other consumption in this
state of any machine, machinery, or equipment which is used in planting, cultivating and harvesting
farm products, or used in connection with the production of agricultural produce or products,
livestock or poultry, or farms, and the parts of such machines, machinery or equipment, attachments
and replacements therefor which are made or manufactured for use on or in the operation of
such machine, machinery or equipment, and which are necessary to and customarily used in the
operation of such machine, machinery or equipment, which is purchased at retail after October
1, 1966, for storage, use or other consumption in this state, at the rate of one and one-half
percent of the sales price of such property or the amount of tax collected by the seller,
whichever is greater, provided, however, when the seller...
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45-41-244.50
Section 45-41-244.50 Definitions. (a) The following words, terms, and phrases as used in this
subpart shall have the following respective meanings except where the context clearly indicates
a different meaning: (1) COMMISSIONER. The Commissioner of Revenue of the state. (2) COUNTY.
Lee County in the State of Alabama. (3) COURTHOUSE COMPLEX. Those buildings and structures
comprising the county courthouse in Opelika, Alabama, as the buildings and structures may
from time to time exist. (4) COURTHOUSE IMPROVEMENTS. Improvements, repairs, and renovations
to the courthouse complex. (5) FISCAL YEAR. The period commencing on October 1 of each calendar
year and ending on September 30 of the next succeeding calendar year. (6) JUSTICE CENTER.
A new building or structure (or group thereof) designed for use by the county and its agencies
as a jail, criminal justice center, and place for holding court, or any thereof, with appurtenant
office and other ancillary facilities. (7) MONTH. A calendar...
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45-7-241
Section 45-7-241 Levy of tax; disposition of funds; construction with state sales tax statutes.
(a) The following words, terms, and phrases as used in this section shall have the following
respective meanings except where the context clearly indicates a different meaning: (1) "Commissioner"
means the Commissioner of Revenue of the State. (2) "County" means Butler County
in the State of Alabama. (3) "Fiscal Year" means the period commencing on October
1 of each calendar year and ending on September 30 of the next succeeding calendar year. (4)
"Month" means a calendar month. (5) "Quarterly Period" means the period
of three months ending on the last of each March, June, September, and December. (6) "Registered
Seller" means the person registered with the State Department of Revenue pursuant to
the state use tax statutes or licenses under the state sales tax statutes. (7) "State"
means the State of Alabama. (8) "State Department of Revenue" means the Department
of Revenue of the State. (9)...
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45-8-241.60
Section 45-8-241.60 Definitions. The following words, terms, and phrases, when used in this
subpart shall have the meanings ascribed to them in this section, except where the context
clearly indicates a different meaning: (1) PERSON. Any natural person, firm, partnership,
association, corporation, receiver, trust, estate, or other entity, or any other group or
combination of any thereof acting as a unit. (2) LICENSE COMMISSIONER. The License Commissioner
of Calhoun County, Alabama. (3) COUNTY. Calhoun County, Alabama. (4) BUSINESS. All activities
engaged in, or caused to be engaged in, by any person with the object of gain, profit, benefit,
or advantage, either direct or indirect to such person. (5) GROSS PROCEEDS. The value proceeding
or accruing from the leasing or rental of tangible personal property, without any deduction
on account of the cost of the property so leased or rented, the cost of materials used, labor,
or service cost, interest paid or any other expenses whatsoever,...
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45-8-241
Section 45-8-241 Purpose; license or privilege fee; enforcement; exemption for religious practices.
(a) This section shall apply only to Calhoun County, Alabama, and to no other county. (b)
As used in this section, the following words and terms shall, except as otherwise provided
in this section, have the following meanings hereby ascribed to them: "the county"
means Calhoun County, Alabama; "the governing body" means the governing body of
Calhoun County, Alabama, whether it be a county commission, board of revenue, or other governing
body; "person" includes any natural person, partnership, corporation, firm, association,
trust, estate or other entity; and "business" includes all activities engaged in,
or caused to be engaged in, by any person with the object of gain, profit, benefit, or advantage,
either direct or indirect to such person; "license or privilege fee" shall not include
any sales or use tax. (c) The purposes of this section are to equalize the burden of taxation
by...
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8-17-230
Section 8-17-230 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2018 REGULAR SESSION,
EFFECTIVE MARCH 28, 2018. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. For the purposes of
this article, the following terms shall have the following meanings: (1) AMERICAN PYROTECHNICS
ASSOCIATION. An association of the fireworks industry promoting safety and regulatory compliance
in the design and use of legal fireworks. (2) ASSISTANT. A person who works under the supervision
of a pyrotechnic operator in accordance with NFPA 1123, NFPA 1126, and NFPA 160. (3) CO-LEAD.
A person who works under the supervision of a pyrotechnic operator in accordance with NFPA
1123, NFPA 1126, and NFPA 160 and is in training to become a pyrotechnic display operator
or pyrotechnic special effects operator, or both. (4) CONSUMER FIREWORKS. Small fireworks
devices containing restricted amounts of pyrotechnic composition designed primarily to produce
visible or audible effects by combustion that comply with the...
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13A-8-51
Section 13A-8-51 Definitions. When used in this article, the following words and phrases shall
have the following meanings, respectively, unless the context clearly indicates otherwise:
(1) PHARMACY. Any building, warehouse, physician's office, hospital, pharmaceutical house
or other structure used in whole or in part for the sale, storage and/or dispensing of any
controlled substance as defined in Section 20-2-2 as amended. (2) PHARMACY ROBBERY. A person
commits the offense of "pharmacy robbery" under this article if in the course of
committing a theft of any controlled substance as defined in Section 20-2-2 such person violates
Section 13A-8-41. (Acts 1982, No. 82-434, §2.)...
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16-2-9
Section 16-2-9 Donation of surplus, non-expired food to charitable organizations for redistribution
to needy students. (a) For purposes of this section, the following terms have the following
meanings: (1) CHARITABLE ORGANIZATION. Any food bank or charitable organization as defined
in the federal Richard B. Russell National School Lunch Act. (2) DEPARTMENT. The State Department
of Education. (3) FOOD. Any raw, cooked, processed, or prepared edible substance, ice, beverage,
or ingredient used or intended for use in whole or in part for human consumption. (4) SCHOOL.
A public elementary school, middle school, or high school. (b) A local board of education
may allow any school under its jurisdiction to donate surplus, non-expired food to a charitable
organization through an official of the charitable organization who is directly affiliated
with the school, including a teacher, counselor, support staff, or any employee of the school,
or a parent of a student enrolled at the school. The...
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