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2-22-8
Section 2-22-8 Licensing and labeling requirements for sale of soil conditioners and
soil amendments. Every person who sells or offers for sale in or for importation into this
state any soil conditioner or soil amendment for which label or labeling claims are made that
such a product contains plant nutrients shall be subject to all of the requirements of this
article for the sale of commercial fertilizer including the license and inspection fee requirement.
If any label or labeling claims are made for the release of plant nutrients in the soil or
of any bacterial action causing the release of plant nutrients in the soil in connection with
the sale of any soil conditioner or soil amendment, a license authorizing the sale of the
product shall be obtained from the commissioner. The commissioner may issue such a license
in accordance with regulations promulgated by the board. (Acts 1969, No. 434, p. 840, ยง7.)...
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2-22-2
Section 2-22-2 Definitions. When used in this chapter, the following terms shall have
the following meanings, respectively, unless the context clearly indicates otherwise: (1)
COMMERCIAL FERTILIZER. Any substance containing one or more recognized plant nutrients which
is used for its plant nutrient content and which is designed for use or claimed to have value
in promoting plant growth, except unmanipulated animal and vegetable manures, marl, lime,
limestone, basic slag, gypsum and other materials or products regulated under Chapter 23 of
this title. Such term shall include fertilizer material as defined in subdivision (2) of this
section, and the provisions and requirements of this chapter applicable to commercial
fertilizer shall also apply to fertilizer material. (2) FERTILIZER MATERIAL. A commercial
fertilizer containing one or more of the recognized plant nutrients, which is used primarily
for its plant nutrient content and which either: a. Contains important quantities of no more...
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2-27-2
Section 2-27-2 Definitions. For the purposes of this article, unless otherwise indicated,
the following terms shall have the meanings respectively ascribed to them by this section:
(1) PESTICIDE. a. Any substance or mixture of substances intended for preventing, destroying,
repelling, attracting or mitigating any insects, rodents, nematodes, fungi, weeds or other
forms of plant or animal life and/or bacteria and viruses, except bacteria or viruses on or
in living man or other animals, which the commissioner shall declare to be a pest; and b.
Any substance or mixture of substances intended for use as a plant regulator, defoliant or
desiccant. (2) INSECTICIDE. Any substance or mixture of substances intended for preventing,
destroying, repelling or mitigating any insects which may be present in any environment whatsoever.
(3) FUNGICIDE. Any substance or mixture of substances intended for preventing, destroying,
repelling or mitigating any fungi, except those living on or in man or other...
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11-80-15
Section 11-80-15 Regulation of fertilizer. (a) A county commission or municipal governing
body may not adopt or continue in effect any ordinance, rule, or resolution regulating the
registration, packaging, labeling, sale, distribution, transportation, storage, or application
of fertilizers. The entire subject matter of the foregoing shall be subject to the jurisdiction
of the Department of Agriculture and Industries. (b) For purposes of this section,
the term fertilizer means any substance containing one or more recognized plant nutrients
which is used for its plant nutrient content and which is designed for use or claimed to have
value in promoting plant growth, except unmanipulated animal and vegetable manures, marl,
lime, limestone, wood ashes, boiler ashes produced by the pulp and paper or the electric utility
industry, and similar products exempted by regulation of the Commissioner of Agriculture and
Industries. (c) This section shall not affect, supersede, or override any zoning...
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2-27-9
Section 2-27-9 Registration, application, and fees; registration powers of commissioner;
appeal and review. (a) Every pesticide or device which is distributed, sold, or offered for
sale within this state or delivered for transportation or transported in intrastate commerce
or between points within this state through any point outside this state shall be registered
with the commissioner upon application forms prescribed and furnished by the commissioner,
and such registration or registrations shall be renewed during the registrant's renewal year,
due January 1 of the renewal year. The applicant shall pay a biennial registration fee established
by the Board of Agriculture and Industries not to exceed six hundred dollars ($600). The fee
shall be paid according to the schedule in subsection (i). The fee shall accompany the application
for registration and be deposited to the credit of the Agricultural Fund of the State Treasury
for the exclusive benefit of the Pesticide Management Division...
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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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40-2A-7
Section 40-2A-7 Uniform revenue procedures. (a) Maintenance of records; audit and subpoena
authority; authority to issue regulations. (1) In addition to all other recordkeeping requirements
otherwise set out in this title, taxpayers shall keep and maintain an accurate and complete
set of records, books, and other information sufficient to allow the department to determine
the correct amount of value or correct amount of any tax, license, permit, or fee administered
by the department, or other records or information as may be necessary for the proper administration
of any matters under the jurisdiction of the department. The books, records, and other information
shall be open and available for inspection by the department upon request at a reasonable
time and location. (2) The department may examine and audit the records, books, or other relevant
information maintained by any taxpayer or other person for the purpose of computing and determining
the correct amount of value or correct...
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2-21-19
Section 2-21-19 Licensing. (a) No person shall manufacture or sell a commercial feed
in this state, unless he or she has filed with the commissioner on forms provided by the commissioner,
his or her name, place of business, and location of each manufacturing facility from which
feed may be shipped within or into this state. (b) The person shall apply for and obtain from
the commissioner a license authorizing the sale and distribution of commercial feed. The application
for a license shall be accompanied by the fee hereinafter required and shall be on forms furnished
by the commissioner which shall contain such information as is necessary for the issuance
of the license. All licensing shall expire on December 31 of each year and shall be renewed
annually as of January 1 upon the filing of an application and payment of the required license
fee. The license fee shall be based upon the number of tons of commercial feed sold or distributed
in this state during the preceding 12-month period...
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40-12-395
Section 40-12-395 License - Supplemental licenses; off-site sales. (a) A person licensed
under this article shall obtain a supplemental license for each additional place of business,
in a manner as prescribed by the commissioner and upon payment of an additional application
fee of five dollars ($5) for each additional location. The signage and other requirements
of Section 40-12-392 shall apply to each additional place of business. Only one licensed
dealer shall operate at the same place of business. (b) Notwithstanding the requirement that
sales of new and used motor vehicles shall be made only from the permanent location of the
new or used motor vehicle dealer, such dealers may conduct sales of new and used motor vehicles
from locations off-site of their permanent locations on the following conditions: (1) The
off-site sales events shall not exceed three per dealer per license year with each sale not
to exceed 10 consecutive calendar days in duration. Off-site sales of new motor...
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45-37-243.02
Section 45-37-243.02 Levy of tax. (a) As used in this section, the following
terms have the meanings here given them: (1) COUNTY. Any county now or hereafter subject to
this subpart. (2) COUNTY GOVERNING BODY. The county board of revenue, the county commission,
or other like body of the county. (3) DIRECTOR OF COUNTY DEPARTMENT OF REVENUE. The director
of the county department of revenue, the license commissioner, or judge of probate of the
county, or any other public officer performing like duties in the county. (4) SECTION
3 AS AMENDED IN 1979. Section 3 as amended by the 1979 amendment. (5) STATE ORIGINAL
UNBROKEN PACKAGE POLICY. The state policy in effect when the original Section 3 of
Act 388 of the 1965 Regular Session was approved in August 1965, prohibiting licensees from
selling or keeping for sale liquor or wine except in an original unbroken package. (6) THE
1979 AMENDMENT. The act the Legislature of Alabama adopted during its Regular Session of 1979
amending the original...
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