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40-23-1
F.O.B. point and regardless of who selects the method of transportation, and regardless of
by whom or the method by which freight, postage, or other transportation charge is paid. Provided
further that, where billed as a separate item to and paid by the purchaser, the freight, postage,
or other transportation charge paid to a common carrier or the U.S. Postal Service is not
a part of the selling price. (6) GROSS PROCEEDS OF SALES. The value proceeding or accruing
from the sale of tangible personal property, and including the proceeds from the sale
of any property handled on consignment by the taxpayer, including merchandise of any kind
and character without any deduction on account of the cost of the property sold, the cost
of the materials used, labor or service cost, interest paid, any consumer excise taxes that
may be included within the sales price of the property sold, or any other expenses whatsoever,
and without any deductions on account of losses; provided, that cash...
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11-97-2
The board of directors of a corporation. (4) BONDS. Bonds, notes, or other obligations representing
an obligation to pay money. (5) CORPORATION. Any public corporation organized pursuant to
the provisions of this chapter. (6) COSTS. As applied to a facility or any portion thereof,
shall include all or any part of the cost of construction, acquisition, alteration, enlargement,
extension, reconstruction, improvement, and remodeling of a facility, including all lands,
structures, real or personal property, rights, rights-of-way, franchises, easements,
permits, approvals, licenses, and certificates and interests acquired or used for, in connection
with or with respect to a facility, the cost of demolishing or removing any buildings or structures
on land so acquired, including the cost of acquiring lands to which such buildings or structures
may be moved, the cost of all machinery and equipment, financing charges, underwriters' commissions
or discounts, interest prior to, during, and...
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7-9A-102
term includes: (A) proceeds to which a security interest attaches; (B) accounts, chattel paper,
payment intangibles, and promissory notes that have been sold; and (C) goods that are the
subject of a consignment. (13) "Commercial tort claim" means a claim arising in
tort with respect to which: (A) the claimant is an organization; or (B) the claimant is an
individual and the claim: (i) arose in the course of the claimant's business or profession;
and (ii) does not include damages arising out of personal injury to or the death
of an individual. (14) "Commodity account" means an account maintained by a commodity
intermediary in which a commodity contract is carried for a commodity customer. (15) "Commodity
contract" means a commodity futures contract, an option on a commodity futures contract,
a commodity option, or another contract if the contract or option is: (A) traded on or subject
to the rules of a board of trade that has been designated as a contract market for such a
contract...
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40-9B-3
23 of this title, or payments required to be made in lieu thereof, shall relieve the seller
from the obligation to collect and pay over the transaction tax as if the sale were to a person
exempt, to the extent of the abatement, from the transaction tax. (2) ALTERNATIVE ENERGY RESOURCES.
The definition given in Section 40-18-1. (3) CONSTRUCTION RELATED TRANSACTION TAXES. The transaction
taxes imposed by Chapter 23 of this title, or payments required to be made in lieu thereof,
on tangible personal property and taxable services incorporated into an industrial
development property, the cost of which may be added to capital account with respect to the
property, determined without regard to any rule which permits expenditures properly chargeable
to capital account to be treated as current expenses. (4) DATA PROCESSING CENTER. An establishment
at which not less than 20 new jobs are located, the average annual total compensation, including
benefits, of such new jobs to be not less than...
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11-50A-8
and of the parties thereto; (2) To adopt and alter a corporate seal; (3) To make and alter
at pleasure all needful bylaws, rules, and regulations for the transaction of its business
and the control of its property and affairs; (4) To have the same right of eminent domain
through condemnation conferred by Section 10-5-1, or any subsequent statute of similar import;
provided that nothing herein shall be construed to grant to the authority the power to acquire
by condemnation any real or personal property or right-of-way of any utility as the
term "utility" is defined in Section 37-4-1(7)a.; (5) To acquire in its own name
by purchase on such terms and conditions and in such manner as it may deem proper, or by exercise
of the power of eminent domain, or by gift, grant, lease, or otherwise, real property or rights
and easements therein and franchises and personal property necessary or convenient
for its corporate purposes; and to insure its property against any and all risks with...
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21-4-5
Section 21-4-5 Standards and specifications for public buildings and facilities - Construction
and interpretation; waivers. (a) The State Fire Marshal and the Division of Construction Management
of the Department of Finance are each hereby authorized to construe and interpret the standards
and specifications prescribed as authorized in this article. (b) Each of such officers is
hereby authorized, with the concurrence of the other, to grant a waiver of a particular standard
or specification upon proper application therefor, when in their joint opinion, following
the specification or standard would be unreasonably costly and impractical, or that an alternative
facility is already reasonably available. (Acts 1965, No. 224, p. 315, §1; Acts 1975, No.
1210, p. 2524, §1.)...
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27-60-2
committees as its bylaws may provide for the carrying out of its functions. 4. Corporate records
of the commission. The commission shall maintain its corporate books and records in accordance
with the bylaws. 5. Qualified immunity, defense, and indemnification. a. The members, officers,
executive director, employees, and representatives of the commission shall be immune from
suit and liability, either personally or in their official capacity, for any claim for damage
to or loss of property or personal injury or other civil liability caused by
or arising out of any actual or alleged act, error, or omission that occurred, or that the
person against whom the claim is made had a reasonable basis for believing occurred within
the scope of commission employment, duties, or responsibilities. Nothing in this paragraph
shall be construed to protect any such person from suit or liability, or both, for any damage,
loss, injury, or liability caused by the intentional or willful and wanton...
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22-27-91
Section 22-27-91 Approved methods of disposal. All waste cooking grease and inedible animal
by-product produced in the course of doing business in commercial establishments, except nonlicensed
or permitted farms, shall be disposed of by utilization of an approved method. Approved methods
of disposal shall be limited to the following: (1) Discharging the waste cooking grease or
inedible animal by-product into a municipal sewer when the receiving municipality has agreed
in writing to accept the waste and under the conditions specified by the municipality. (2)
Depositing the waste cooking grease or inedible animal by-product into a landfill approved
by the department to receive the waste and under the conditions as shall be specified by the
landfill permit. (3) Offering the waste cooking grease or inedible animal by-product for removal
or transportation by a licensed, permitted, or registered renderer for the purposes of recycling.
(4) Other methods of disposal approved by the appropriate...
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40-20-1
Section 40-20-1 Definitions. For the purpose of this article, the following terms shall have
the respective meanings ascribed by this section: (1) DEPARTMENT. The state Department of
Revenue. (2) ANNUAL. The calendar year or the taxpayer's fiscal year, when permission is obtained
from the department to use a fiscal year as a tax period in lieu of a calendar year. (3) VALUE.
The sale price or market value at the mouth of the well. If the oil or gas is exchanged for
something other than cash, if there is no sale at the time of severance or if the relation
between the buyer and the seller is such that the consideration paid, if any, is not indicative
of the true value or market price, then the department shall determine the value of the oil
or gas subject to the tax hereinafter provided for, considering the sale price for cash of
oil or gas of like quality. (4) OIL. Crude petroleum oil and other hydrocarbons regardless
of gravity which are produced at the well in liquid form by ordinary...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-20-1.htm - 7K - Match Info - Similar pages
14-7-12
Section 14-7-12 Manufactured or produced articles or products - Catalogues; requests for manufacture
or production of additional articles or products. (a) The Board of Corrections shall cause
to be prepared, at such times as it may determine, catalogues containing an accurate and complete
description of all articles and products manufactured or produced by it pursuant to the provisions
of this chapter. Copies of such catalogues shall be sent to all offices, departments, institutions
and agencies of this state and made accessible to all political subdivisions of this state
referred to in Section 14-7-13. (b) The Finance Department may at any time request the Board
of Corrections to manufacture or produce additional articles or products. (Acts 1976, No.
286, p. 319, §8.)...
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