45-28-245
Section 45-28-245 Definitions; levy and collection of tax; inspection of books; enforcement; construction of section. (a) When used in this section, unless the context plainly indicates otherwise, the following words and phrases shall have the meanings respectively ascribed to them by this section: (1) PERSON. Any individual, firm, partnership, corporation, association, or any combination thereof. (2) SEVER. Cutting, mining, stripping, or otherwise taking or removing from the soil within the county. (3) TON. A short ton of 2,000 pounds. (b) Any laws to the contrary notwithstanding, the county governing body of Etowah County is authorized and empowered to levy and collect a county excise and privilege tax on every person severing coal within the county, in any amount not to exceed fifty cents ($0.50) per ton of the coal severed. The tax levied shall be in addition to all other taxes heretofore levied and imposed by law. (c) The proceeds collected pursuant to this section shall be...
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19-1-2
Section 19-1-2 Definitions. In this chapter, unless the context or subject matter otherwise requires, the following terms shall have the meanings respectively ascribed to them by this section: (1) BANK. Any person or association of persons, whether incorporated or not, carrying on the business of banking or trust company. (2) FIDUCIARY. A trustee under any trust, expressed, implied, resulting or constructive, executor, administrator, guardian, conservator, curator, receiver, trustee in bankruptcy, assignee for the benefit of creditors, partner, agent, officer of a corporation, public or private, public officer or any other person acting in a fiduciary capacity for any person, trust or estate. (3) PERSON. Such term includes a corporation, partnership, or other association, or two or more persons having a joint or common interest. (4) PRINCIPAL. Any person to whom a fiduciary as such owes an obligation. (Acts 1943, No. 557, p. 544, §1.)...
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2-8-201
Section 2-8-201 Collection of assessment; "ginner" defined; remittance of assessments by ginner; inspection of books and records by commissioner; deductions for expenses. (a) In the event the required number of cotton producers approve, by a referendum as provided hereunder, the levying of an assessment upon the ginning of cotton for a promotional program, the Commissioner of Agriculture and Industries shall, within 30 days, notify in writing every person engaged in the business of ginning cotton in Alabama that on or after the date designated in such notice, which shall not be less than 30 nor more than 60 days after the mailing of such notice by the Commissioner of Agriculture and Industries, the amount of the assessment levied pursuant to the referendum shall be collected by all ginners of cotton when such cotton is ginned within the state. (b) For the purposes of this article, the word "ginner" shall mean any person, partnership, corporation or cooperative association, public or...
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37-6-1
Section 37-6-1 Definitions. For the purposes of this chapter, the following terms shall have the meanings respectively ascribed to them by this section, unless the context otherwise requires: (1) PERSON. Such term includes any natural person, firm, association, corporation, business trust partnership, federal agency, state, or political subdivision or agency thereof, or any body politic. (2) MEMBER. Each incorporator of a cooperative and each person admitted to and retaining membership therein, including a husband and wife admitted to joint membership. (Acts 1939, No. 231, p. 371; Code 1940, T. 18, §31.)...
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40-25-40
Section 40-25-40 Definitions. For the purpose of this article, the following terms shall have the respective meanings ascribed to them in this section: (1) PERSON. Any individual, firm, company, partnership, association, corporation, receiver or trustee, or any other group or combination acting as a unit, and the plural as well as the singular number. (2) DEPARTMENT. The Department of Revenue of the State of Alabama. (3) COMMISSIONER. The Commissioner of Revenue of the State of Alabama. (4) STORAGE. Any keeping or retention in this state for any purpose except sale in the regular course of business or subsequent use solely outside this state of the commodities subject to the provisions of this article. (5) USE. The exercise of any right or power over the commodities subject to the provisions of this article, incident to the ownership of those commodities or by any transaction where possession is given; except, that it shall not include the sale of those commodities in the regular...
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45-19-244
Section 45-19-244 Definitions. When used in this part, the following words and phrases shall have the following meanings: (1) DEPARTMENT. The State Department of Revenue. (2) EARTHEN MATERIALS. Materials covered in this part which include sand, clay, silt, loam, dirt, gravel, rock, sand-gravel, clay-gravel, sand-clay, or any combination thereof, but does not include graphite. (3) PERSON. Any individual, firm, partnership, corporation, association, or any combination thereof. (4) PRODUCER. Any person engaging in the business of severing sand, clay, silt, loam, dirt, gravel, rock, sand-gravel, clay-gravel, sand-clay, graphite, or any combination thereof from the soil within Coosa County. (5) PURCHASER. Any person acquiring title, outright or conditionally, to any interest in sand, clay, silt, loam, dirt, gravel, rock, sand-gravel, clay-gravel, sand-clay, graphite, or any combination thereof. (6) SEVERING. Mining, stripping, or otherwise taking or removing sand, clay, silt, loam, dirt,...
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45-8-241.60
Section 45-8-241.60 Definitions. The following words, terms, and phrases, when used in this subpart shall have the meanings ascribed to them in this section, except where the context clearly indicates a different meaning: (1) PERSON. Any natural person, firm, partnership, association, corporation, receiver, trust, estate, or other entity, or any other group or combination of any thereof acting as a unit. (2) LICENSE COMMISSIONER. The License Commissioner of Calhoun County, Alabama. (3) COUNTY. Calhoun County, Alabama. (4) BUSINESS. All activities engaged in, or caused to be engaged in, by any person with the object of gain, profit, benefit, or advantage, either direct or indirect to such person. (5) GROSS PROCEEDS. The value proceeding or accruing from the leasing or rental of tangible personal property, without any deduction on account of the cost of the property so leased or rented, the cost of materials used, labor, or service cost, interest paid or any other expenses whatsoever,...
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8-13-1
Section 8-13-1 Definitions. Unless otherwise provided, the following words and phrases, when used in this chapter, shall have the meanings respectively ascribed to them in this section: (1) APPLICANT. Any person applying for a license under this chapter, including the principal, if such person is the agent of another who is the true owner, notwithstanding whether that other is an individual, partnership, association, firm, or corporation and notwithstanding whether the name of the true owner appears on the application or not. (2) DISTRESS MERCHANDISE SALE. Any offer to sell to the public or a sale to the public of goods, wares, or merchandise on the implied or direct representation that such sale is being held other than in the ordinary course of business and not otherwise defined herein. Without limiting the generality of the above, "distress merchandise sales" shall include, but not be limited to, any sale advertised either specifically or in substance to be any one of the following:...
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9-13-241
Section 9-13-241 Definitions. As used in this article, the following words shall have the meaning stated below, unless the context clearly requires otherwise: (1) BOARD. The State Board of Agriculture and Industries. (2) COMMISSIONER. The Commissioner of Agriculture and Industries or his designated representative. (3) CULTIVATED GINSENG. Ginseng that has been planted and cultivated by standard horticultural practices. (4) DEPARTMENT. The Department of Agriculture and Industries. (5) EXPORT. To transport, deliver or cause to be transported or delivered to any person or place for the purpose of transportation from any place in this state to any place outside this state. (6) GINSENG. The plant Panax quinquefolius L., including cuttings, roots, fruits, seed, propagules or any other portion thereof. (7) GINSENG COLLECTOR. Any person who intentionally removes wild ginseng from the location in which the plant grew for the purpose of sale, resale or export. (8) GINSENG DEALER. Any person who...
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37-10-2
Section 37-10-2 Definitions. When used in this chapter, the following words and phrases shall have the following meanings, respectively, unless the context clearly indicates otherwise: (1) DEPARTMENT. The Highway Department of the State of Alabama. (2) PERSON. An individual, corporation, partnership or foreign or domestic association. (3) RAIL PROPERTIES. Assets or rights, both real and personal, owned, leased or otherwise controlled by a railroad which are used or useful in providing rail transportation service. (4) RAIL SERVICE. Both freight and passenger service. (Acts 1976, No. 307, p. 340, §2.)...
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