|
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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-4.htm - 34K - Match Info - Similar pages
45-11-244.01
Section 45-11-244.01 Definitions. (a) The following words, terms, and phrases where used in
this part shall have the following respective meanings except where the context clearly indicates
a different meaning: (1) CODE. The Code of Alabama 1975, as amended. (2) COMMISSIONER. The
Commissioner of Revenue of the state. (3) COUNTY. Chilton County in the state. (4) PUBLIC
HOSPITAL CORPORATION. The Chilton County Health Care Authority, or any successor thereto,
or any other public corporation heretofore or hereafter organized for hospital purposes in
the county under any general law heretofore or hereafter enacted by the Legislature. (5) STATE.
The State of Alabama. (6) STATE DEPARTMENT OF REVENUE. The Department of Revenue of the state.
(7) STATE SALES TAX. The tax or taxes imposed by the state sales tax statutes. (8) STATE SALES
TAX STATUTES. Division 1 of Article 1 of Chapter 23 of Title 40, including all other statutes
of the state which expressly set forth any exemptions from the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-11-244.01.htm - 2K - Match Info - Similar pages
2-13-2
Section 2-13-2 Purpose of article; power of board. The purpose of the provisions of this article
is to promote the dairying interest of the state, to secure to the public wholesome, clean
and nutritious milk, cream, butter and by-products of the same and to prevent frauds upon
the public in connection therewith. The State Board of Agriculture and Industries shall have
the authority and power and it shall be its duty upon the recommendation of the commissioner
to promulgate such rules and regulations as are necessary to accomplish the declared purpose
of this article and to secure the enforcement of the provisions of this article; provided,
that such rules and regulations shall not invade the domain of the public health laws or ordinances
nor restrict the powers of the State Board of Health nor the local boards of health. (Ag.
Code 1927, §48; Code 1940, T. 2, §186.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/2-13-2.htm - 1K - Match Info - Similar pages
2-25-6
Section 2-25-6 Inspection certificate required for nurserymen and dealers in nursery stock;
fees. (a)(1) Before any nurseryman or dealer in nursery stock may sell, offer, or expose for
sale or distribution in this state any nursery stock, he or she shall apply for and obtain
from the commissioner an inspection certificate indicating compliance with the provisions
of this article and the rules and regulations promulgated thereunder. The inspection certificate
shall, among other requirements, be based upon an inspection conducted by the commissioner
of the nursery stock and the area where it is kept, stored or grown. The inspection certificate
issued by the commissioner shall expire on September 30 and shall be renewable on or before
October 1 for the succeeding fiscal year. (2) Where nursery stock is grown at more than one
location by one nurseryman, fees shall be based upon the previous year's volume of sales,
and established by rule of the Board of Agriculture and Industries, and the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/2-25-6.htm - 3K - Match Info - Similar pages
44-1-91
Section 44-1-91 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER. THIS SECTION HAS NOT BEEN
CODIFIED BY THE LEGISLATURE. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. As used in this article,
the following terms shall have the following meanings: (1) CAPITAL OUTLAY PROJECTS or CAPITAL
IMPROVEMENT PURPOSES. The planning, construction, reconstruction, enlargement, improvement,
repair, or renovation of Department of Youth Services facilities; the acquisition or purchase
of facilities for use of the Department of Youth Services; the acquisition or purchase of
land for Department of Youth Services facilities; and the acquisition or purchase of equipment.
(2) DEPARTMENT. The Alabama Department of Youth Services or any other department or agency
of the state that, by law, shall succeed to its functions and responsibilities. (3) FUND.
The Department of Youth Services Capital Improvement Trust Fund. (4) LAND or LANDS. Real property
and any interests therein. (5) STATE. The State of Alabama. (6)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/44-1-91.htm - 1K - Match Info - Similar pages
8-17-21
Section 8-17-21 Selling, etc., in misbranded container, etc. No person shall sell, barter or
exchange, receive, hold, pack, display, or offer for sale, barter or exchange in the State
of Alabama any dangerous caustic or corrosive substance in a misbranded parcel, package, or
container, such parcel, package, or container designed for household use; provided, that household
products for cleaning and washing purposes, subject to this article and labeled in accordance
therewith, may be sold, offered for sale, held for sale, and distributed in this state by
any dealer, wholesale, or retail. (Acts 1927, No. 132, p. 90; Code 1940, T. 2, §52.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/8-17-21.htm - 950 bytes - Match Info - Similar pages
2-17-18
Section 2-17-18 Detention of carcasses, meat food products, poultry food products, etc., believed
to be adulterated or misbranded, etc.; removal of official marks therefrom prior to release.
Whenever any carcass, part of a carcass, meat or meat food product of cattle, sheep, swine,
goats, horses, mules or other equines or carcass or part of a carcass of poultry or poultry
food product or any product exempted from the definition of a meat food product or any dead,
dying, disabled or diseased cattle, sheep, swine, goat or equine or poultry is found by any
authorized representative of the commissioner upon any premises where it is held for purposes
of or during or after distribution in intrastate commerce and there is reason to believe that
any such article is adulterated or misbranded and is capable of use as human food or that
it has not been inspected, in violation of the provisions of this chapter or of the federal
Meat Inspection Act or the federal Food, Drug and Cosmetic Act or that...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/2-17-18.htm - 1K - Match Info - Similar pages
2-17-20
Section 2-17-20 Refusal or withdrawal of inspection as to establishments deemed unfit to engage
in business because of convictions based upon acquisition, distribution, etc., of unwholesome,
mislabeled or deceptively packaged food, etc.; appeals from determination and order of commissioner.
The commissioner may for such period or indefinitely, as he deems necessary to effectuate
the purposes of this chapter, refuse to provide or withdraw inspection service under this
chapter with respect to any establishment if he determines, after opportunity for a hearing
is accorded to the applicant for or recipient of such service, that such applicant or recipient
is unfit to engage in any business requiring inspection under this chapter because the applicant
or recipient or anyone responsibly connected with the applicant or recipient has been convicted
in any federal or state court of any felony or of one or more violations of any law other
than a felony based upon the acquiring, handling or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/2-17-20.htm - 2K - Match Info - Similar pages
2-19-130
Section 2-19-130 Certification by board of cotton growers' organization authorized; requirements.
(a) The board may certify a cotton growers' organization for the purpose of entering into
agreements with the State of Alabama, other states, the federal government, and other parties
as may be necessary to carry out the purposes of this article. (b) In order to be eligible
for certification by the board, the cotton growers' organization must demonstrate to the satisfaction
of the board that: (1) It is a nonprofit organization and could qualify as a tax-exempt organization
under Section 501(a) of the Internal Revenue Code of 1954 (26 U.S.C. § 501(a)). (2) Membership
in the organization shall be open to all cotton growers in this state. (3) The organization
shall have only one class of members with each member entitled to only one vote. (c) The organization's
board of directors shall be composed as follows: (1) Two Alabama cotton growers recommended
by the Alabama Cotton Commission, to be...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/2-19-130.htm - 2K - Match Info - Similar pages
34-23-150
Section 34-23-150 Definitions. As used in this article, the following terms shall have the
following meanings: (1) BOARD. The Alabama State Board of Pharmacy. (2) COMPONENT. Any ingredient
used in the compounding of a drug product. (3) COMPOUNDING. The preparation, mixing, assembling,
packaging, and labeling of a drug or device as the result of a licensed practitioner's prescription
drug order or initiative based on the practitioner/patient/pharmacist relationship in the
course of professional practice. a. Compounding may also be for the purpose of, or as incident
to, research, teaching, or chemical analysis. b. Compounding includes the preparation of drugs
or devices in anticipation of prescription drug orders based on routine, regularly observed
prescribing patterns. c. Reconstitution of commercial products is not considered compounding
for purposes of this article. (4) COMPOUNDED OVER THE COUNTER (OTC) PRODUCTS. A medical product
that is prepared, packaged, and labeled in a pharmacy...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/34-23-150.htm - 2K - Match Info - Similar pages
|