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40-9B-3
Section 40-9B-3 Definitions. (a) For purposes of this chapter, the following words and phrases
mean: (1) ABATE, ABATEMENT. A reduction or elimination of a taxpayer's liability for tax or
payments required to be made in lieu thereof. An abatement of transaction taxes imposed under
Chapter 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...
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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...
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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,...
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29-2-273
Section 29-2-273 Goals and objectives; funding. (a) The committee shall make a continuous study
of the energy supply for the state and make recommendations for legislation and initiatives
that will create the necessary institutional and regulatory changes to accomplish the overall
goals and objectives of the state in a manner that benefits the economy and protects the environment.
(b) The continuing study conducted by the committee, and recommendations submitted to the
Governor and the Legislature, shall be designed to achieve the following goals and objectives,
provided that those goals and objectives may be met while still providing reliable and affordable
energy to Alabama residents: (1) The expansion of diverse sources of fuels to be used to meet
Alabama's current and future energy needs through each of the following methods: a. Encouraging
a diverse fuel mix among electric supply generation that promotes reliability and minimizes
negative impacts that would result from electric...
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29-1-25
Section 29-1-25 Alternate distribution and publication of materials supplied to Legislature.
(a) Any state agency, state department, or public entity required to supply paper copies of
annual reports and other documents and materials to members of the Legislature shall develop
and implement an alternative method of distribution and publication. (b) The alternative method
shall include each of the following components: (1) Notice provided to each member of the
Legislature after August 1, 2001, and at the beginning of each subsequent legislative term
that the state agency, state department, or public entity intends to display or post the report,
document, or other material on the Internet. The notice shall include an explanation of how
the information may be accessed and copied from the Internet. (2) Display of the report, document,
or material on the Internet for at least 90 days. (3) A written offer to each member of the
Legislature after August 1, 2001, and at the beginning of each...
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8-17-82
Section 8-17-82 Labeling requirement. (a) Each person selling, offering for sale, storing or
using in the state any petroleum product must label, or cause to be labeled, each tank car,
tank, barrel, pump, or other container in which such petroleum product is contained or marketed
with the words "guaranteed legal standards" and with an additional word or words
denoting the precise character of the petroleum product in the container so labeled. Each
word in such label shall be legibly printed in letters not less than one-half inch in height.
(b) An alternate manner for container and other labeling information as required under subsection
(a) of this section may be prescribed by the Board of Agriculture and Industries pursuant
to rules and regulations which shall be consistent with the evident intent and purposes of
this section. (c) In addition to the requirements of subsections (a) and (b) of this section
each person selling, offering for sale, storing or using in the state any...
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40-17-168.1
Section 40-17-168.1 Definitions. For the purposes of this article, the following terms shall
have the following meanings: (1) COMMISSIONER. The Commissioner of the Department of Revenue.
(2) COMPRESSED NATURAL GAS or CNG. Natural gas compressed to a pressure at or above 200-248
bar (i.e., 2900-3600 pounds per square inch) and stored in high-pressure containers and used
as a fuel for natural gas-powered vehicles. (3) DEPARTMENT. The Department of Revenue. (4)
DIESEL GALLON EQUIVALENT or DGE or DIESEL-EQUIVALENT GALLON or DEG. The amount of alternative
fuel it takes to equal the energy content of one liquid gallon of diesel fuel. The term is
a measure for consumers to compare the energy content of competing fuels against diesel fuel
and is 6.059 pounds of liquefied natural gas for one gallon of diesel fuel unless the National
Conference for Weights and Measures establishes standards for converting liquefied natural
gas to a gallon of diesel fuel at which time such standard conversion...
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41-15B-2.2
Section 41-15B-2.2 Allocation of trust fund revenues. (a) For each fiscal year, beginning October
1, 1999, contingent upon the Children First Trust Fund receiving tobacco revenues and upon
appropriation by the Legislature, an amount of up to and including two hundred twenty-five
thousand dollars ($225,000), or equivalent percentage of the total fund, shall be designated
for the administration of the fund by the council and the Commissioner of Children's Affairs.
(b) For the each fiscal year, beginning October 1, 1999, contingent upon the Children First
Trust Fund receiving tobacco revenues, the remainder of the Children First Trust Fund, in
the amounts provided for in Section 41-15B-2.1, shall be allocated as follows: (1) Ten percent
of the fund shall be allocated to the Department of Public Health for distribution to one
or more of the following: a. The Children's Health Insurance Program. b. Programs for tobacco
control among children with the purpose being to reduce the consumption...
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13A-8-36
Section 13A-8-36 Damage or destruction of property. (a) It is unlawful for a person with the
intent to damage property and having no right to do so or any reasonable ground to believe
that he or she has such a right, damages or destroys any of the following: (1) Telecommunications,
cable communications, or electric power transmission pedestal or pole owned or operated by
a telecommunications, cable, or electric power company or cooperative, or electric power supplier,
or railroad. (2) Telecommunications, cable communications, or electric power grounding or
any other equipment or materials used in the delivery of electricity, wire, fiber insulator,
power supply transformer, ground wire, or other apparatus, equipment, or fixture used in the
transmission of telecommunications, cable communications, or electric power owned or operated
by a telecommunications, cable, or electric power company or cooperative, or electric power
supplier, or railroad. (3) Equipment used in the transmission of...
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41-16A-3
Section 41-16A-3 Definitions. For the purposes of this chapter, the following terms shall have
the respective meanings provided by this section: (a) ALTERNATIVE FINANCING CONTRACT. A lease,
lease-purchase, lease with option to purchase, installment-sale agreement or arrangement,
or other similar agreement or arrangement. (b) GOVERNMENTAL ENTITY. The state; any political
subdivision of the state; any agency, board, commission, or department of the state; any county;
any municipal corporation; any county board of education; any city board of education; any
instrumentality of any of the foregoing; the State Board of Education, acting for the respective
educational institutions under its supervision; each public corporation that conducts one
or more state educational institutions under its supervision; and any public corporation arising
under or organized pursuant to any statute of the state. (c) GRANTOR PARTY. The lessor under
a lease or lease-purchase contract, grantor under an...
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