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13A-8-30
Section 13A-8-30 Definitions. As used in this article, the following terms have the
following meanings: (1) FERROUS METALS. Any metals containing significant quantities of iron
or steel, excluding motor vehicles purchased in accordance with Section 32-8-87. (2)
LAW ENFORCEMENT OFFICER. A duly constituted and certified peace officer of the State of Alabama
or of any county or municipality within the state. (3) METAL PROPERTY. Metals as defined in
this section as either ferrous or nonferrous metals. (4) NONFERROUS METALS. Metals
not containing significant quantities of iron or steel, including, without limitation, copper,
brass, aluminum other than aluminum cans, bronze, lead, zinc, nickel, stainless steel, and
alloys thereof, including stainless steel beer kegs. (5) PERSON. An individual, partnership,
corporation, joint venture, trust, association, or any other legal entity. (6) PERSONAL IDENTIFICATION
CARD. A driver's license or identification card issued by the Alabama State Law...
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13A-8-31
Section 13A-8-31 Record of purchases. (a) A secondary metals recycler shall maintain
a legible record of all purchase transactions of ferrous or nonferrous metals to which the
secondary metals recycler is a party. The record shall include all of the following information:
(1) The name and address of the secondary metals recycler. (2) The name or identification
of the employee responsible for making the purchase on behalf of the secondary metals recycler.
(3) The date and time of the transaction. (4) The weight, quantity, or volume and a description
of the type of metal property purchased in a purchase transaction. For purposes of this subdivision,
the term "type of metal property" shall include a general physical description,
such as wire, tubing, extrusions, or casting. (5) The amount of consideration given in a purchase
transaction for the metal property. (6) A signed statement from the person receiving consideration
in the purchase transaction stating that he or she is the rightful...
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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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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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23-1-241
Section 23-1-241 Definitions. For the purposes of this division, the following terms
shall have the meanings respectively ascribed to them by this section: (1) AUTOMOBILE
RECYCLER. Any establishment or place of business which is maintained, used, or operated for
storing, keeping, buying or selling wrecked, scrapped, ruined, or dismantled motor vehicles
or motor vehicle parts. (2) DIRECTOR. The State Department of Transportation. (3) INTERSTATE
SYSTEM. That portion of the national system of interstate and defense highways located within
this state or officially designated, or as may hereafter be so designated, by the director
and approved by the United States Department of Transportation pursuant to the provisions
of Title 23, United States Code, "Highways." (4) JUNK. Old or scrap copper, brass,
rope, rags, batteries, paper trash, rubber debris, waste or junked, dismantled or wrecked
automobiles, or parts thereof, iron, steel, and other old or scrap ferrous or nonferrous material.
(5)...
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11-51-90.2
Section 11-51-90.2 Purchase of business license; classification of taxpayers; vehicle
decals; determination of gross receipts; construction with other provisions. (a) Every taxpayer
required to purchase a business license under this chapter shall: (1) Purchase a business
license for each location at which it does business in the municipality, except as otherwise
provided by the municipality. (2) Except as provided in Section 11-51-193, with respect
to taxpayers subject to state licensing board oversight, be classified into one or more of
the following 2002 North American Industrial Classification System ("NAICS") sectors
and applicable sub-sectors, industry groups, industries, and U.S. industries thereunder: SECTOR
NAICS TITLE SUGGESTED BUSINESS LICENSE CODE GROUPING BY SAMPLE TOPIC OR CATEGORY BASIS FOR
LICENSE CALCULATION 111 Crop Production Agriculture, farming, nursery, fruit, growers Gross
Receipts and/or Flat Rate 112 Animal Production Animal, dairy, cattle, ranching, sheep,...
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32-8-87
Section 32-8-87 Dismantling, destroying, changing identity of vehicle; certificate requirements;
insurance claims; "total loss"; removal of identification numbers, plates, etc.;
transfer of salvage vehicles; inspections; "component parts"; rebuilt vehicles;
flood vehicles; online verifications. (a) Each owner of a motor vehicle and each person mentioned
as owner in the last certificate of title who scraps, dismantles, destroys, or changes the
motor vehicle in such a manner that it is not the same motor vehicle described in the certificate
of origin or certificate of title shall as soon as practicable cause the certificate of origin
or certificate of title, if any, and any other documents or information required by the department
to be mailed or delivered to the department for processing. The department shall, with the
consent of any holder of liens noted on the surrendered certificate, enter a cancellation
upon its records. Upon cancellation of a certificate of origin or certificate of...
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11-80-10
Section 11-80-10 Licensing of junkyards located within and outside police jurisdictions
by municipalities and counties. (a) As used in this section, the following words and
phrases shall have the following meanings unless the context clearly indicates otherwise:
(1) JUNKYARD. An establishment or place of business which is maintained, operated, or used
for storing, keeping, buying, or selling old or scrap copper, brass, rope, rags, batteries,
paper trash, rubber debris, waste or junked, dismantled or wrecked automobiles, or parts thereof,
iron, steel, and other old or scrap ferrous or nonferrous material or for the maintenance
or operation of an automobile graveyard. (2) SCRAP PROCESSOR. Any person who is engaged, from
a fixed location or otherwise, in the business of paying compensation for ferrous or nonferrous
metals that have served their original economic purpose, who is engaged in the business of
performing the manufacturing process by which ferrous metals or nonferrous metals, or...
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7-9A-102
Section 7-9A-102 Definitions and index of definitions. (a) Article 9A definitions. In
this article: (1) "Accession" means goods that are physically united with other
goods in such a manner that the identity of the original goods is not lost. (2) "Account,"
except as used in "account for," means a right to payment of a monetary obligation,
whether or not earned by performance, (i) for property that has been or is to be sold, leased,
licensed, assigned, or otherwise disposed of, (ii) for services rendered or to be rendered,
(iii) for a policy of insurance issued or to be issued, (iv) for a secondary obligation incurred
or to be incurred, (v) for energy provided or to be provided, (vi) for the use or hire of
a vessel under a charter or other contract, (vii) arising out of the use of a credit or charge
card or information contained on or for use with the card, or (viii) as winnings in a lottery
or other game of chance operated or sponsored by a State, governmental unit of a State, or...
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34-9-6.1
Section 34-9-6.1 Mobile dental facilities or portable dental operations. (a) For purposes
of this section, the following words have the following meanings: (1) DENTAL HOME.
The dental home is the ongoing relationship between the dentist and the patient, inclusive
of all aspects of oral health care, delivered in a comprehensive, continuously accessible,
coordinated, and family-centered way. (2) MOBILE DENTAL FACILITY. Any self-contained facility
in which dentistry or dental hygiene is practiced which may be moved, towed, or transported
from one location to another. (3) OPERATOR. A person licensed to practice dentistry in this
state or an entity which is approved as tax exempt under Section 501(c)(3) of the Internal
Revenue Code which employs dentists licensed in the state to operate a mobile dental facility
or portable dental operation. (4) PORTABLE DENTAL OPERATION. The use of portable dental delivery
equipment which is set up on site to provide dental services outside of a mobile...
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