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45-6-242
Section 45-6-242 Levy of taxes; exemptions; payment of taxes; reports by taxpayers; applicability
of state sales tax statutes; disposition of funds. (a) The following words, terms, and phrases
where used in this section shall have the following respective meanings except where the context
clearly indicates a different meaning: (1) "County" means Bullock County in the
State of Alabama. (2) "Commissioner" means the Commissioner of Revenue of the state.
(3) "State Department of Revenue" means the Department of Revenue of the state.
(4) "State" means the State of Alabama. (5) "State sales tax statutes"
means Division 1 of Article 1 of Chapter 23 of Title 40, as amended, including all other statutes
of the state which expressly set forth any exemptions from the computation of the taxes levied
in Division 1 and all other statutes which expressly apply to, or purport to affect, the administration
of Division 1 and the incidence and collection of the taxes imposed therein. (6) "State
sales...
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2-17A-4
Section 2-17A-4 Inspections voluntary unless otherwise provided by Congress; other statutes
relative to inspections not affected by chapter. The provisions of this chapter authorizing
the inspection of rabbit meat and rabbit meat food products shall not be construed to make
such inspection mandatory. Inspection services shall be on a voluntary basis upon request
of a person, firm, corporation or association desiring such inspection. In the event the Congress
of the United States at any time in the future requires compulsory inspection of rabbit meat
and rabbit meat food products, then the provisions and requirements of this chapter for inspection
of rabbit meat and rabbit meat food products shall become mandatory and otherwise in compliance
with such congressional act. This chapter shall not affect, restrict, limit or modify the
power and duty of the Commissioner of Agriculture and Industries to provide and require mandatory
inspection for slaughter of cattle, sheep, swine, goats,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/2-17A-4.htm - 1K - Match Info - Similar pages
2-17-11
Section 2-17-11 Inspection of sanitary conditions in slaughtering and processing establishments;
commissioner to refuse to allow marking, stamping, etc., of meat food products, poultry food
products in establishments where sanitary conditions adulterate meat food products, poultry
food products, etc. The commissioner shall cause to be made by experts in sanitation or by
other competent inspectors such inspection of all slaughtering, meat canning, salting, packing,
rendering or similar establishment in which cattle, sheep, swine, goats, horses, mules and
other equines and poultry are slaughtered and the meat and meat products and poultry food
products thereof are prepared solely for intrastate commerce as may be necessary to inform
himself concerning the sanitary conditions of the same and to prescribe the rules and regulations
of sanitation under which such establishment shall be maintained; and, where the sanitary
conditions of any such establishment are such that the meat or meat...
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2-17-28
Section 2-17-28 Exemption of meat, etc., inspected and passed by United States Department of
Agriculture. Any meat or meat food products or poultry or poultry food products which have
been inspected and passed by inspectors of the United States Department of Agriculture shall
be exempt from the meat and poultry inspection provisions of this chapter unless such products
are further processed, in which event they shall be subject to all other provisions and requirements
of this chapter. (Acts 1969, No. 1049, p. 1939, §15; Acts 1971, No. 2252, p. 3622, §6; Acts
1975, No. 550, §1.)...
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2-17-4
Section 2-17-4 Examination, inspection and labeling of carcasses, etc., of slaughtered cattle,
sheep, swine, poultry, etc.; reinspection of carcasses, etc.; destruction of adulterated and
condemned carcasses, etc.; removal of inspectors from establishments failing to destroy same.
For the purposes set forth in Section 2-17-3, the commissioner shall cause to be made by inspectors
appointed for that purpose, as provided in this chapter, a postmortem examination and inspection
of the carcasses and parts thereof of all cattle, sheep, swine, goats, horses, mules, other
equines and poultry capable of use as human food to be prepared at any slaughtering, meat
canning, salting, packing, rendering or similar establishment in this state in which these
articles are prepared solely for intrastate commerce, and the carcasses and parts thereof
of all such animals found to be not adulterated shall be marked, stamped, tagged or labeled
as "inspected and passed" and said inspectors shall mark, label,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/2-17-4.htm - 2K - Match Info - Similar pages
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,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-51-90.2.htm - 26K - Match Info - Similar pages
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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-4.htm - 34K - Match Info - Similar pages
28-3-1
Section 28-3-1 Definitions. As used in this title, the following words shall have the following
meanings unless the context clearly indicates otherwise: (1) ALCOHOLIC BEVERAGES. Any alcoholic,
spirituous, vinous, fermented, or other alcoholic beverage, or combination of liquors and
mixed liquor, a part of which is spirituous, vinous, fermented, or otherwise alcoholic, and
all drinks or drinkable liquids, preparations or mixtures intended for beverage purposes,
which contain one-half of one percent or more of alcohol by volume, and shall include liquor,
beer, and wine. (2) ASSOCIATION. A partnership, limited partnership, or any form of unincorporated
enterprise owned by two or more persons. (3) BEER, or MALT OR BREWED BEVERAGES. Except as
otherwise provided in this subdivision, any beer, lager beer, ale, porter, malt or brewed
beverage, or similar fermented malt liquor containing one-half of one percent or more of alcohol
by volume and not in excess of thirteen and nine-tenths percent...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-3-1.htm - 12K - Match Info - Similar pages
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
25-5-50
Section 25-5-50 Applicability; exemptions; coverage for school boards, volunteer fire departments,
and rescue squads; sports officials. (a) This article and Article 2 of this chapter shall
not be construed or held to apply to an employer of a domestic employee; an employer of a
farm laborer; an employer of a person whose employment at the time of the injury is casual
and not in the usual course of the trade, business, profession, or occupation of the employer;
an employer who regularly employs less than five employees in any one business, other than
the business of constructing or assisting on-site in the construction of new single-family,
detached residential dwellings; or a municipality having a population of less than 2,000 according
to the most recent federal decennial census. An employer who regularly employs less than five
employees in any one business; a farm-labor employer; an employer of a domestic employee;
or a municipality having a population of less than 2,000 according to...
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