2-20-3
Section 2-20-3 Sale of corn, oats, rye, cotton seed hulls, etc., in bulk; sale of grains or
cereals by producers or growers thereof. The provisions of Sections 2-20-1 and 2-20-2 shall
apply only when corn, oats, rye, wheat, barley or cotton seed hulls are sold in sacks, bags
or other packages and shall not prevent the sale of any of said articles in bulk. The provisions
of Sections 2-20-1 and 2-20-2 shall not apply to sales of grains or cereals by the producer
or grower of such grains or cereals. (Ag. Code 1927, §212; Code 1940, T. 2, §138.)...
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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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2-20-2
Section 2-20-2 Sale of corn, oats, rye, cotton seed hulls, etc., in quantities other than prescribed
by Section 2-20-1 generally. Any person who sells any corn, oats, rye, wheat, barley or cotton
seed hulls in sacks or bags, except in quantities respectively prescribed in Section 2-20-1,
shall be guilty of a misdemeanor. (Ag. Code 1927, §210; Code 1940, T. 2, §136.)...
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2-19-43
Section 2-19-43 Purchase of seed cotton from person other than owner, etc., of land on which
same grown. It shall be unlawful for any person to receive or buy seed cotton at any time
from any person, except the owner of land on which the same was grown or his lawful agent
or except from a person presenting a written permit to make such sale from the owner of the
land on which the same was grown or his lawful agent. Any person violating the provisions
of this section shall be guilty of a misdemeanor. (Acts 1932, Ex. Sess., No. 209, p. 213;
Code 1940, T. 2, §170.)...
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2-26-32
Section 2-26-32 Failure to process, clean, etc., seeds or small grains or sale, distribution,
etc., of seeds or small grains not cleaned, processed, etc., in accordance with rules and
regulations promulgated under article. It shall be unlawful for anyone to fail or refuse to
clean, process or treat agricultural or vegetable seed or small grain used for planting purposes
in violation of any rules or regulations promulgated under the provisions of this article,
and it shall also be unlawful for anyone to sell, offer for sale, expose for sale or distribute
any agricultural or vegetable seed or small grain used for planting purposes unless such seed
and grains have been cleaned, processed or treated in accordance with requirements of rules
and regulations adopted and promulgated under the provisions of this article. Whoever shall
violate any rules and regulations or other requirements of this article shall be guilty of
a misdemeanor and shall be punished as prescribed by law. (Acts 1953,...
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2-26-31
Section 2-26-31 Suspension from sale, seizure and condemnation of seeds and small grains sold,
transported, etc., in violation of rules and regulations; right of commissioner to inspect
and secure samples. Any agricultural or vegetable seed or small grain used for planting purposes
which is sold, offered for sale, exposed for sale or transported in violation of any rules
and regulations promulgated and adopted in accordance with the provisions of this article
shall be subject to suspension from sale, seizure and condemnation in accordance with the
provisions of Article 2 of Chapter 2 of this title. The Commissioner of Agriculture and Industries
shall have the right of inspection and the right to secure samples as provided in said Article
2. (Acts 1953, No. 739, p. 1003, §2.)...
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2-26-14
Section 2-26-14 Exemptions from article. The provisions of this article do not apply to: (1)
Seed when sold directly to and in the presence of the consumer and taken from the container
properly labeled in accordance with the provisions of this article, but this provision shall
in no way exempt the vendor from the analysis given on the tag or label attached to any container;
(2) Seed or grain not intended for sowing or planting purposes if proper indication of such
intention is shown; (3) Seed in storage in or consigned to a seed-cleaning or processing establishment
for cleaning or processing; provided, that for seed to be processed and stored in the same
room from which seed are delivered for planting, sowing or resale, each bag shall bear a label
or there shall be displayed a large placard with the following words "For Processing
- Not for Sale;" further provided, that seed held in storage for interstate shipment
need be labeled only with a lot number supported by an analysis in...
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2-26-30
Section 2-26-30 Promulgation of rules and regulations for removal, etc., of fungi and noxious
weeds from seeds and small grains by commissioner. The Commissioner of Agriculture and Industries,
with the approval of the State Board of Agriculture and Industries, is hereby authorized to
promulgate and adopt rules and regulations for the purpose of eradicating and preventing the
spread of fungus growths and diseases from seed and small grains used for planting purposes
and the removal of noxious weeds from agricultural and vegetable seed and small grain used
for planting purposes by requiring that persons, firms, partnerships, corporations and associations
engaged in cleaning or otherwise processing seed shall process, clean or treat such seed and
small grains in a manner whereby fungi, diseases and noxious weeds will be eradicated or removed
from such seed and small grain prior to the packaging, shipping or sale thereof to growers.
Rules and regulations adopted under this section may...
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40-9-1
Section 40-9-1 Persons and property generally. The following property and persons shall be
exempt from ad valorem taxation and none other: (1) All bonds of the United States and this
state and all county and municipal bonds issued by counties and municipalities in this state,
all property, real and personal, of the United States and this state and of county and municipal
corporations in this state; all cemeteries, all property, real and personal, used exclusively
for religious worship, for schools or for purposes purely charitable; provided, that property,
real or personal, owned by any educational, religious or charitable institution, society or
corporation let for rent or hire or for use for business purposes shall not be exempt from
taxation, notwithstanding that the income from such property shall be used exclusively for
education, religious or charitable purposes; all mortgages, together with the notes, debts
and credits secured thereby on real and personal property situated in...
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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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