40-23-1
Section 40-23-1 Definitions; transactions considered or not considered sales. (a) For the purpose of this division, the following terms shall have the respective meanings ascribed by this section: (1) PERSON or COMPANY. Used interchangeably, includes any individual, firm, copartnership, association, corporation, receiver, 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) TAX YEAR or TAXABLE YEAR. The calendar year. (5) SALE or SALES. Installment and credit sales and the exchange of properties as well as the sale thereof for money, every closed transaction constituting a sale. Provided, however, a transaction shall not be closed or a sale completed until the time and place when and where title is transferred by...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-1.htm - 20K - Match Info - Similar pages
33-5A-4
Section 33-5A-4 Liens and fees; sale. Except for vessels subject to Section 33-5A-5: (1) A person who removes, stores, or sells a vessel in accordance with this chapter shall have a lien on the vessel for all of the following: a. The reasonable fees connected with the removal and storage of the vessel. b. The court costs and filing fees incurred in obtaining a court order for the sale of the vessel. c. The notification and advertisement costs incurred. d. The costs incurred in selling the vessel. (2) An owner or lienholder of record may redeem an abandoned or derelict vessel by providing reasonable proof of ownership and satisfying any liens upon the vessel created pursuant to this chapter. (3) An abandoned or derelict vessel may not be sold unless the person in possession of the vessel files a petition to sell the vessel in any court of competent jurisdiction in the county in which the vessel was abandoned and the court authorizes the sale of the vessel. (4) A court shall authorize...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/33-5A-4.htm - 4K - Match Info - Similar pages
21-1-80
Section 21-1-80 Contracts for sale, etc., of tangible personal property or standing timber of institute by public auction or sealed bid, advertisement of sale; manner of taking bids and awarding contract. All contracts of whatever nature for the sale or disposal of tangible personal property or standing timber owned by the Alabama Institute for Deaf and Blind shall be let by free and open competitive public auction or sealed bids by the Alabama Institute for Deaf and Blind. Every proposal to make a sale covered by this article shall be advertised for at least two weeks in advance of the date fixed for receiving the bids. Such advertisement shall appear at least once a week for two consecutive weeks in a newspaper of general circulation in the county where the sale is to be made, and a copy of such proposal shall simultaneously be posted on a readily accessible public bulletin board at the main office of the president of the Alabama Institute for Deaf and Blind and a public bulletin...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/21-1-80.htm - 2K - Match Info - Similar pages
45-49-151.07
Section 45-49-151.07 Racing days - Requirements; broadcast races. (a) Any person, association, or corporation desiring to operate a racetrack in the county shall hold and conduct one or more race meetings at the track each year, but no license shall be granted to any person, association, or corporation, or to any track for a period longer than 312 racing days in any one year. (b)(1) Any licensee conducting race meetings under this subpart may: a. Receive broadcasts of horse races and dog races conducted outside of Mobile County, and allow all forms of pari-mutuel wagering on those races. The gross proceeds retained by the licensee on all wagering by patrons on horse races or dog races received under this section shall be subject to a commission of two percent to be paid by the licensee to the racing commission. b. Transmit broadcasts of dog races to tracks located outside of Mobile County and to other authorized facilities located outside of the State of Alabama. The gross proceeds...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-49-151.07.htm - 2K - Match Info - Similar pages
11-47-116
Section 11-47-116 Taking up and storing of abandoned and stolen personal property; redemption by owner; sale and disposition of proceeds. (a) All municipalities are hereby authorized to provide by ordinance for the taking up and storing of abandoned and stolen personal property found within the corporate limits or outside the corporate limits but within the police jurisdictions and to sell the same in the manner provided in subsection (b) of this section. A permanent record giving the date of the taking of each piece of such property, the place where found and taken and a description of the property shall be kept. The property so taken shall be stored in a suitable place to protect it from deterioration; provided, that if the property be perishable the same may be sold at once without notice, in which case the proceeds shall be held for a period of six months for the account of the owner and if not called for within that time shall be converted into the general fund. (b) At least every...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-47-116.htm - 2K - Match Info - Similar pages
33-5-100
Section 33-5-100 Unauthorized alteration or removal of identification number or registration information; forfeiture. (a) As used in this section, the following words have the following meanings: (1) FALSIFY. The term includes alter and forge. (2) IDENTIFIABLE COMPONENT PART. The term includes any part of a vessel or outboard motor that has an identifying number stamped, molded, engraved, cast, or placed on it by the manufacturer or any part that can be identified by other means as being a part of a particular vessel or outboard motor. (3) IDENTIFICATION NUMBER. The term includes an identifying number, engine number, outboard motor number, or other distinguishing number or mark placed on a vessel, outboard motor, vessel trailer, or the engine, transmission, or other component part of a vessel, by its manufacturer or by authority of the Department of Conservation and Natural Resources or in accordance with the laws of another state or country. (4) REMOVE. The term includes deface,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/33-5-100.htm - 8K - Match Info - Similar pages
40-20-4
Section 40-20-4 Enforcement of article; collection of taxes; statements to be filed and records kept; inspection of records; hearings and compelling attendance of witnesses; rules and regulations. (a) The department is hereby authorized and directed to administer and enforce the provisions of this article and to collect all of the taxes levied under the provisions hereof. Every person producing or in charge of production of oil and gas shall file a return with the department by the 15th day of the second calendar month following the month of production, on forms the department prescribes which must contain a printed declaration that the information being reported is made under the penalty of perjury, and which must be subscribed by the person who completes such forms, showing the location of each producing property operated or controlled by such producer during the reporting period; the number and kind of wells thereon; the kind of oil or gas produced; the gross quantity thereof...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-20-4.htm - 2K - Match Info - Similar pages
41-16-123
Section 41-16-123 Provisions applicable to certain property held by division. This section shall apply only to that property that has been held by the division for a period of not less than 60 days from the date the property is first published in the list of surplus property, as set out in subsection (b) of Section 41-16-121, and not purchased by any eligible entity as set out in subsection (e) of Section 41-16-120 as follows: (1) All contracts made by or on behalf of the State of Alabama or a department, board, bureau, commission, institution, corporation, or agency thereof, of whatever nature for the sale or disposal of tangible personal property owned by the State of Alabama, other than the following: a. Alcoholic beverages. b. Products of the Alabama Institute for Deaf and Blind. c. Barter arrangements of the state prison system. d. Books. e. School supplies. f. Food. g. Property used in vocational projects. h. Livestock. i. Property owned by any state college or university,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/41-16-123.htm - 9K - Match Info - Similar pages
22-27-3
Section 22-27-3 Authority of local governing bodies as waste collections and disposal; household exemptions; state regulatory program. (a) Generally. (1) The county commission or municipal governing body may, and is hereby authorized to, make available to the general public collection and disposal facilities for solid wastes in a manner acceptable to the department. The county commission or municipal governing body may provide such collection or disposal services by contract with private or other controlling agencies and may include house-to-house service or the placement of regularly serviced and controlled bulk refuse receptacles within reasonable (generally less than eight miles) distance from the farthest affected household and the wastes managed in a manner acceptable to the department. (2) Any county commission or municipal governing body providing services to the public under this article shall have the power and authority by resolution or ordinance to adopt rules and...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/22-27-3.htm - 11K - Match Info - Similar pages
28-3-242
Section 28-3-242 Procedure for confiscation and sale of goods, etc.; nature of proceedings against goods, etc.; court proceedings for collection of tax due and assessed. (a) In all cases of seizure of any goods, wares, merchandise or other property made as being subject to forfeiture under provisions of this chapter which, in the opinion of the officer or person making the seizure, are of the appraised value of $50.00 or more, the said officer or person shall proceed as follows. He shall cause a list containing a particular description of the goods, wares, merchandise or other property seized to be prepared in duplicate and appraisement thereof, to be made by three sworn appraisers to be selected by him, who shall be respectable and disinterested citizens of the State of Alabama, residing within the county wherein the seizure was made. Said list and appraisement shall be properly attested by said officer or persons, and said appraisers, for which service each of said appraisers shall...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-3-242.htm - 4K - Match Info - Similar pages
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