Code of Alabama

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40-23-60
Section 40-23-60 Definitions. For the purpose of this article, the following terms shall have
the respective meanings ascribed to them in this section: (1) PERSON or COMPANY. Any individual,
firm, company, partnership, association, corporation, receiver or trustee, or any other group
or combination acting as a unit, and the plural as well as the singular number, unless the
intention to give a more limited meaning is disclosed by the context. (2) DEPARTMENT. The
Department of Revenue of the State of Alabama. (3) COMMISSIONER. The Commissioner of Revenue
of the State of Alabama. (4) WHOLESALE SALE or SALE AT WHOLESALE. Any one of the following:
a. A sale of tangible personal property by wholesaler to licensed retail merchants, jobbers,
dealers or other wholesalers for resale and does not include a sale by wholesalers to users
or consumers, not for resale. b. A sale of tangible personal property or products, including
iron ore, and including the furnished container and label of such...
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40-27-1
Section 40-27-1 Compact adopted; terms. The following Multistate Tax Compact is hereby approved,
adopted and enacted into law by the State of Alabama: Multistate Tax Compact Article I. Purposes.
The purposes of this compact are to: 1. Facilitate proper determination of state and local
tax liability of multistate taxpayers, including the equitable apportionment of tax bases
and settlement of apportionment disputes. 2. Promote uniformity or compatibility in significant
components of tax systems. 3. Facilitate taxpayer convenience and compliance in the filing
of tax returns and in other phases of tax administration. 4. Avoid duplicative taxation. Article
II. Definitions. As used in this compact: 1. "State" means a state of the United
States, the District of Columbia, the Commonwealth of Puerto Rico, or any territory or possession
of the United States. 2. "Subdivision" means any governmental unit or special district
of a state. 3. "Taxpayer" means any corporation, partnership, firm,...
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32-7-32
Section 32-7-32 Transfer of registration to defeat purpose of chapter prohibited. If an owner's
registration has been suspended hereunder, such registration shall not be transferred nor
the motor vehicle in respect of which such registration was issued registered in any other
name until the director is satisfied that such transfer of registration is proposed in good
faith and not for the purpose or with the effect of defeating the purposes of this chapter.
Nothing in this section shall in anywise affect the rights of any conditional vendor, chattel
mortgagee, or lessor of a motor vehicle registered in the name of another as owner who becomes
subject to the provisions of this section. (Acts 1951, No. 704, p. 1224, §30.)...
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35-10-20
Section 35-10-20 When indebtedness presumed to have been paid. As to third parties without
actual notice or knowledge to the contrary, the indebtedness secured by any recorded mortgage,
or reservation of vendor's lien, either in deed of conveyance or note, bond or contract of
purchase covering real estate 20 years past due according to the original maturity date, or
some new date fixed by a duly recorded extension agreement, shall be conclusively presumed
to have been paid unless the record of such mortgage or lien shows a credit by the mortgagee,
or lienee, or owner of the debt, or his assignee of one or more payments upon such indebtedness
within the 20 years last passed. And if the final maturity date of the debt is not shown by
the mortgage or lien, or a recorded extension agreement, or cannot be determined by calculation
from the recitals contained therein, then the time shall run from the date of the mortgage
or lien. The notation of credits mentioned in the next preceding...
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13A-12-70
Section 13A-12-70 Transportation by certain persons; seizure of vehicles used. Any transportation
or conveyance within this state of any slip, ticket, card, paper, writing, article, thing
or other device or paraphernalia which is customarily or usually used in the operation of
a form or type of lottery commonly known as a numbers (or number) game or policy game (herein
called "lottery paraphernalia") or any possession thereof in any vehicle of transportation
by any person who is or has been within three years next preceding actually engaged in or
connected with the setting up, conducting or operation of any such game, or who is or has
been within three years next preceding an employee of a person or persons who are or have
been engaged in setting up, conducting or operating of any such game is hereby declared to
be a misdemeanor; and all conveyances or vehicles of transportation which have been within
three years next preceding or are used by such persons for the conveying or...
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13A-12-71
Section 13A-12-71 Movement of vehicle need not be shown. In order to condemn and confiscate
any of the above mentioned conveyances or vehicles, it shall not be necessary for the state
or prosecuting authority to show any actual movement of said conveyance or vehicles while
loaded with, or in which there is contained or stored, any of said prohibited lottery paraphernalia,
but the presence thereof in any conveyance or vehicle which is in the use of, control or custody
of any such person as described in Section 13A-12-70 shall be sufficient cause of forfeiture
of such conveyance or vehicle. (Acts 1951, No. 798, p. 1395; Code 1975, §13-7-112.)...
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35-10-71
Section 35-10-71 Initiation of foreclosure proceedings against surviving spouse or estate of
certain mortgagors. (a) A mortgagee shall not initiate a foreclosure proceeding pursuant to
this chapter against the surviving spouse or the estate of a mortgagor who is a service member
who dies while deployed overseas on active duty military service for at least 180 days following
the death of the service member; provided that the surviving spouse or the estate gives the
mortgagee written notice identifying the service member, stating that the service member died
while being deployed overseas, describing the mortgage or the property subject to the mortgage
and the debt, providing a telephone number or other means to communicate with the surviving
spouse or the estate, and asking that foreclosure be delayed for six months. No particular
phrasing of the notice shall be required. (b) A mortgagee shall not, individually or acting
through another person, foreclose, sell, or attempt to foreclose or...
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13A-8-22
Section 13A-8-22 Obscuring identity of vehicle. (a) A person commits the crime of obscuring
identity of a vehicle if: (1) He obscures the manufacturer's serial number or any other distinguishing
identification number or mark upon any vehicle or component part thereof, except tires, with
intent to render it unidentifiable; or (2) He possesses a vehicle or component part thereof
knowing that the manufacturer's serial number or other identification number or mark has been
obscured unless he legally acquired ownership of the vehicle or part before the manufacturer's
serial number was obscured or before he knew it was obscured. (b) "Obscure" means
to remove, deface, cover, alter, destroy or otherwise render unidentifiable. (c) "Vehicle"
means any propelled device in, upon or by which any person or property is transported on land,
water or in the air, including stationary rails or tracks, and includes motor vehicles, motorboats,
vessels and aircraft. (d) Proof that a person has obscured the...
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32-8-2
Section 32-8-2 Definitions. For the purpose of this chapter, the following terms shall have
the meanings respectively ascribed to them in this section, except where the context clearly
indicates a different meaning: (1) CURRENT ADDRESS. A new address different from the address
shown on the application or on the certificate of title. The owner, within 30 days after the
address is changed from that shown on the application or on the certificate of title, shall
notify the department of the change of address in the manner prescribed by the department.
(2) DEALER. A person licensed as an automobile or motor vehicle dealer, or travel trailer
dealer and engaged regularly in the business of buying, selling, or exchanging motor vehicles,
trailers, semitrailers, trucks, tractors or other character of commercial or industrial motor
vehicles, or travel trailers in this state, and having in this state an established place
of business. (3) DEPARTMENT. The Department of Revenue of this state. (4)...
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32-7-6
Section 32-7-6 Security required; suspensions; applicability. (a) If 20 days after the receipt
of a report of a motor vehicle accident within this state which has resulted in bodily injury
or death, or damage to the property of any one person in excess of five hundred dollars ($500),
the director does not have on file evidence satisfactory that the person who would otherwise
be required to file security under subsection (b) of this section has been released from liability,
or has been finally adjudicated not to be liable, or has executed a duly acknowledged written
agreement or conditional release providing for the payment of an agreed amount in installments
with respect to all claims for injuries or damages resulting from the accident, which agreement
or conditional release may include reasonable interest as set out in Section 32-7-7, the director
shall determine the amount of security which shall be sufficient in his or her judgment to
satisfy any judgment or judgments for damages...
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