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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45-8-242
Section 45-8-242 Levy of tax; advisory referendum; collection of tax; disposition of funds.
(a) This section shall only apply to Calhoun County. (b) As used in this section, state sales
and use tax means the tax imposed by the state sales and use tax statutes, including, but
not limited to, Sections 40-23-1, 40-23-2, 40-23-4, 40-23-60, 40-23-61, 40-23-62, and 40-23-63.
(c)(1) The County Commission of Calhoun County may levy in the police jurisdictions of the
incorporated municipalities in the county and in the unincorporated areas of the county, in
addition to all other taxes a sales and use tax, parallel to the state sales and use tax,
of up to two percent of the gross sales, gross receipts, or the fair and reasonable market
value of tangible personal property, as appropriate, except where a different rate is provided
herein. Notwithstanding any other part or provision of this section, no additional tax levied
by this section shall be levied or collected on the sale, storage, use, 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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2-15-82
Section 2-15-82 Livestock market reporting requirements; provision of list of licensed dealers
by Commissioner of Agriculture and Industries. Every livestock market in Alabama is hereby
required to report to the commissioner the name and address of any dealer who fails or refuses
to comply with the requirements of the Alabama Livestock Dealers' Financial Responsibility
Act which requires every dealer in livestock to make full payment of the amount of each purchase
of livestock to the person from whom the purchase was made not later than the close of the
next business day following the date of such purchase. The commissioner shall furnish every
livestock market with a complete list showing thereon the names and addresses of every dealer
who has been issued a livestock dealer's license, with supplements thereto, as may be necessary
to enable livestock markets to comply with the reporting requirements hereof. (Acts 1979,
No. 79-821, p. 1532, §3.)...
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2-17A-3
Section 2-17A-3 Contracts for inspection services by Department of Agriculture and Industries;
fees for inspection services. The Commissioner of Agriculture and Industries, with approval
of the State Board of Agriculture and Industries, is authorized and empowered to enter into
agreements of contract with any person, firm, corporation or association on terms mutually
agreeable with the parties thereto whereby the Department of Agriculture and Industries shall
provide qualified personnel to perform rabbit meat and rabbit meat food products inspection
in accordance with such rules and regulations as may be adopted under authority of this chapter.
The Commissioner of Agriculture and Industries, under authority of contracts for inspection
work as authorized in this section, is empowered to charge and collect fees for inspection
services to be performed, which fees shall be in the nature of a contribution to defray the
cost of such services. All amounts collected as inspection fees shall be...
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2-2-14
Section 2-2-14 Livestock theft investigator. The Commissioner of Agriculture and Industries,
with the approval of the Governor, is hereby authorized to designate as "livestock theft
investigator" any employee or employees of the Department of Agriculture and Industries
performing duties relating to the enforcement of the livestock laws of this state. Such employee
or employees so designated shall, in addition to other duties of employment, perform work
involving investigations and the enforcement of all laws of the State of Alabama enacted for
the purpose of preventing theft and unlawful dealing in and handling of cattle and other livestock,
including the enforcement of livestock sanitary and disease control laws to the end that persons
who commit or who are charged with the commission of such unlawful offenses may be arrested
and prosecuted therefor. Employees of the Department of Agriculture and Industries designated
and approved under the provisions of this section as "livestock...
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2-11-72
Section 2-11-72 Official grades; issuance of certificates of inspection. The Commissioner of
Agriculture and Industries, with the approval of the State Board of Agriculture and Industries,
shall have authority to adopt and promulgate official grades for the purpose of determining
the grade, quality, classification or condition of fresh fruits and vegetables grown in the
State of Alabama, and the commissioner, with the approval of the Board of Agriculture and
Industries, is authorized to adopt as official grades for fresh fruits and vegetables such
grades as have been promulgated by the United States Department of Agriculture. The grades
for fresh fruits and vegetables adopted under this section shall be official grades therefor.
The Commissioner of Agriculture and Industries, through agents duly designated by him, is
authorized to issue certificates of inspection certifying as to the grade of fresh fruits
and vegetables inspected by such agents. Certificates of inspection issued by the...
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2-11-100
Section 2-11-100 Inspection. The commissioner and his duly authorized employees may enter and
inspect any place where grain is stored, shipped, sold or offered for sale for the purpose
of carrying out the provisions of this article. The commissioner and his duly authorized employees
may, for the purpose of inspection and examination of grain, break the seals of cars; and,
after such inspection has been made, the said officials shall securely close and reseal such
doors as have been opened by them, using the special seal provided by the Department of Agriculture
and Industries for the purpose. A record of all original seals broken by said officials and
the date when broken and also a record of all state seals substituted therefor and the date
and number of said seals shall be made by such officials. Any person who forcibly assaults,
resists, impedes or interferes with said commissioner or his employees in the execution of
any duty authorized to be performed by him under this article...
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2-7-51
Section 2-7-51 Expenditures for prizes and premiums authorized. The Commissioner of Agriculture
and Industries, with the approval of the State Board of Agriculture and Industries, is hereby
authorized to expend up to but not more than such amount as may be appropriated in the general
appropriations bill for the purpose of awarding prizes and premiums at livestock shows. Such
awards shall be made for exhibits and demonstrations at bona fide, nonprofit livestock shows
which are sponsored by the state Department of Agriculture and Industries. The amounts to
be expended under this section shall be applied for, expended and disbursed as provided in
this article. (Acts 1951, No. 746, p. 1295, §2.)...
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2-8-171
Section 2-8-171 Penalty; inspection of books and records. Any seller of hens who willfully
fails or refuses to pay to the Commissioner of Agriculture and Industries any assessment required
to be so remitted to the commissioner shall be guilty of a misdemeanor and, upon conviction
thereof, shall be fined in an amount equal to three times the amount of the assessment he
failed or refused to remit as required under this article. The amount of any fine under this
section shall be remitted to the Commissioner of Agriculture and Industries and shall be forthwith
transferred by the commissioner to the account of the certified association entitled thereto.
Any seller of hens who fails or refuses to allow the Commissioner of Agriculture and Industries
or his authorized agents and employees to inspect and review his books and records for the
purpose of ascertaining the accuracy of amounts added and remitted as required under this
article or any seller of hens who sells hens in Alabama without...
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