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40-7-18
Section 40-7-18 Allocation of tax obligation between transferor and foreign corporate transferee
of property sold for certain purposes. (a) The public interest lying in the promotion of business
and industry in this state, it is the intent of the Legislature and declared to be the policy
of the State of Alabama by the passage of this section to promote and encourage industry and
business in Alabama and specifically to induce the location within this state of the principal
administrative office, principal distribution or manufacturing plant, or principal place of
business of foreign corporations engaged in manufacturing, industrial, commercial, business,
transportation, utility, public service, and research enterprise. This section shall be liberally
construed in conformity with the said intention. (b) When any real or personal property within
this state is sold to, acquired by or transferred to any foreign corporation during any property
tax year in connection with locating within this...
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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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11-50-390
Section 11-50-390 Definitions. When used in this article, the following words and phrases shall
have the following meanings, respectively, unless the context clearly indicates otherwise:
(1) MUNICIPALITY. Any incorporated city or town in the State of Alabama. (2) GOVERNING BODY.
The council, commission, or other governing body of such municipality. (3) MAYOR. The mayor,
president, or chairman of the commission or other chief executive officer of such municipality.
(4) GAS TRANSMISSION SYSTEM. A plant and system for the manufacture, transmission, delivery,
and transportation of natural or manufactured gas, together with all appurtenances thereto
and all property, real, personal, or mixed, used or useful in connection therewith, including
franchises and easements. Such gas transmission system shall include facilities for making
sales and deliveries of gas to industrial and institutional users and to line tap residential
and commercial users as well as to gas distribution systems. (5) GAS...
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8-19A-4
Section 8-19A-4 Exemptions. The provisions of this chapter do not apply to: (1) A person engaging
in commercial telephone solicitation where the solicitation is an isolated transaction and
not done in the course of a pattern of repeated transactions of like nature. (2) A person
making calls for religious, charitable, political, educational, or other noncommercial purposes
or a person soliciting for a nonprofit corporation if that corporation is properly registered
with the Secretary of State and is included within the exemption of the Alabama Revenue Code
or Section 501(c)(3) of the Internal Revenue Code or rural electric cooperatives formed under
Chapter 6 of Title 37 of the Code of Alabama or affiliates or subsidiaries thereof. (3) A
person soliciting: a. Without the intent to complete or obtain provisional acceptance of a
sale during the telephone solicitation. b. Who does not make the major sales presentation
during the telephone solicitation. c. Without the intent to complete, and...
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9-12-54.1
Section 9-12-54.1 Live saltwater bait dealers license. Before any person, firm, or corporation
engages in the taking, catching, transporting, or selling of live saltwater bait and the transporting
of dead saltwater bait for commercial purposes, he or she shall have in his or her possession
a live saltwater bait dealers license. "Live saltwater bait" shall be defined by
regulation promulgated by the Commissioner of the Department of Conservation and Natural Resources.
The license shall be sold and issued by the Department of Conservation and Natural Resources
to any live saltwater bait dealer upon payment of a fee of one hundred dollars ($100), which
shall entitle the person to sell live saltwater bait from a place of business and operate
one designated live bait catcher boat and one transport truck, or two hundred dollars ($200)
for the right to sell live saltwater bait from a place of business and operate two designated
live bait catcher boats and two transport trucks. Detailed...
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9-12-95
Section 9-12-95 Commercial party boat license; fee; requirements; expiration; penalty. (a)
Any person, firm, or corporation who engages in the business of carrying one or more persons
fishing in salt and brackish waters of the State of Alabama for a fee shall purchase a commercial
party boat license. The fee for a commercial party boat license shall be $200.00 for boats
certified for up to six passengers, $300.00 for boats certified for seven to twenty-five passengers,
and $500 for boats certified for more than twenty-five passengers. Upon making application
for the license, the applicant shall provide evidence of a United States Coast Guard license
for operating a passenger boat. Any law or regulation to the contrary notwithstanding, passengers
on the commercial party boats may fish in the territorial waters of Alabama, and land fish
in this state caught within or beyond the territorial waters without purchasing a fishing
license. Persons to whom the commercial party boat license is...
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13A-9-41
Section 13A-9-41 Deceptive business practices. (a) A person commits the crime of deceptive
business practices if in the course of engaging in a business, occupation, or profession,
he: (1) Uses or possesses for use a false weight or measure, or any other device for falsely
determining or recording any quality or quantity; or (2) Sells, offers or exposes for sale,
or delivers, less than the represented quantity of any commodity or service; or (3) Takes
or attempts to take more than the represented quantity of any commodity or service when as
buyer he furnishes the weight or measure; or (4) Sells, offers or exposes for sale adulterated
commodities; or (5) Sells, offers or exposes for sale mislabeled commodities. (b) It shall
be a defense to a prosecution under this section if the actor acts neither knowingly nor recklessly.
The burden of injecting the issue is on the defendant, but this does not shift the burden
of proof. (c) "Adulterated" means varying from the standard of composition...
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2-28-1
Section 2-28-1 Definitions. When used in this chapter, the following terms shall have the following
meanings, respectively, unless the context clearly indicates otherwise: (1) ENTOMOLOGICAL
WORK. Receiving fees for advice or prescriptions for the control or eradication of any insect
pest or rodent or for actual spraying, dusting, fumigating, or any other methods used for
the control or eradication of any insect pest or rodent. (2) PATHOLOGICAL WORK. Receiving
fees for advice or prescriptions for the control or eradication of any plant disease, for
actual spraying, or any other methods used for the control or eradication of any plant disease.
(3) HORTICULTURAL AND FLORICULTURAL WORK. Receiving fees for landscaping and setting of plants,
or for the sale of any plants for which the seller contracts to render future services. (4)
TREE SURGERY WORK. Receiving fees for tree surgery, including but not limited to, cavity filling
or repair, bracing, cabling, and wound treatment of shrubs and...
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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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9-11-53
Section 9-11-53 Resident license - Freshwater fishing. (a) Any person who has been a bona fide
resident of this state for a period of not less than 90 days next preceding and who is age
16 or older, but who has not yet reached the age of 65, shall not take, catch, kill or attempt
to take, catch, or kill any fish in any of the waters of this state above that line defined
in Rule 220-2-.42 (1) of the Department of Conservation and Natural Resources as published
in the Alabama Administrative Code, as well as below that line in any of the ponds or lakes
containing freshwater fish, subject to the exceptions contained herein, by any means, except
designated commercial fishing gear and wire baskets, expressly allowed by law or regulation
without first procuring an annual resident freshwater fishing license and paying therefor
the sum of eleven dollars ($11), plus a one dollar ($1) issuance fee, which fees shall be
subject to adjustment as provided for in Section 9-11-68; provided, however,...
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