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9-16-90
Section 9-16-90 Environmental protection performance standards. (a) Any permit issued pursuant
to this article to conduct surface mining operations shall require that such surface coal
mining operations will meet all applicable performance standards of this article, and such
other requirements as the regulatory authority shall promulgate. (b) General performance standards
shall be applicable to all surface coal mining and reclamation operations and shall require
the operation as a minimum to: (1) Conduct surface coal mining operations so as to maximize
the utilization and conservation of the solid fuel resource being recovered so that reaffecting
the land in the future through surface coal mining can be minimized; (2) Restore the land
affected to a condition capable of supporting the uses which it was capable of supporting
prior to any mining, or higher or better uses of which there is reasonable likelihood, so
long as such use or uses do not present any actual or probable hazard to...
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22-27-2
Section 22-27-2 Definitions. For the purpose of this article, the following terms shall have
the meanings respectively ascribed to them by this section: (1) AGENCY. Any controlling agency,
public or private, elected, appointed, or volunteer utilizing methods approved by the health
department or the department for the purpose of controlling and supervising the collection
or management of solid wastes or recyclable materials. (2) ALTERNATIVE COVER. Material other
than earth used to cover a landfill or sanitary landfill. An alternative cover shall be approved
by the Department of Environmental Management in compliance with federal law and United States
Environmental Protection Agency rules or guidance to achieve a level of performance equal
to or greater than earthen cover material. (3) ASHES. The solid residue from burning of wood,
coal, coke, or other combustible material used for heating, from incineration of solid wastes,
or for the production of electricity at electric generating...
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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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45-39-245.01
Section 45-39-245.01 Excise tax - Outside City of Florence. (a) In Lauderdale County, Alabama,
outside the city limits of Florence, an excise tax is hereby imposed on the storage, use,
or other consumption in Lauderdale County, Alabama, outside the city limits of Florence, of
tangible personal property, not including, however, materials and supplies bought for use
in fulfilling a contract for the painting, repairing, or reconditioning of vessels, barges,
ships, and other watercraft of more than 50 tons burden, purchased at retail after September
26, 1975, for storage, use, or other consumption in Lauderdale County, Alabama, outside the
city limits of Florence, at the rate of one percent of the sales price of such property, except
as provided in subsections (b), (c), and (d). (b) In Lauderdale County, Alabama, outside the
city limits of Florence, an excise tax is hereby imposed on the storage, use, or other consumption
in Lauderdale County, Alabama, outside the city limits of Florence,...
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45-39-245.03
Section 45-39-245.03 Excise tax - City of Florence. (a) In the City of Florence, Alabama, an
excise tax is hereby imposed on the storage, use, or other consumption in the City of Florence,
Alabama, of tangible personal property, not including, however, materials and supplies bought
for use in fulfilling a contract for the painting, repairing, or reconditioning of vessels,
barges, ships, and other watercraft of more than 50 tons burden, purchased at retail after
September 26, 1975, for storage, use, or other consumption in the City of Florence, Alabama,
at the rate of one-half of one percent of the sales price of such property, except as provided
in subsections (b), (c), and (d). (b) In the City of Florence, Alabama, an excise tax is hereby
imposed on the storage, use, or other consumption in the City of Florence, Alabama, of any
machines used in mining, quarrying, compounding, processing, and manufacturing of tangible
personal property, purchased at retail on or after September 26,...
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45-7-241
Section 45-7-241 Levy of tax; disposition of funds; construction with state sales tax statutes.
(a) The following words, terms, and phrases as used in this section shall have the following
respective meanings except where the context clearly indicates a different meaning: (1) "Commissioner"
means the Commissioner of Revenue of the State. (2) "County" means Butler County
in the State of Alabama. (3) "Fiscal Year" means the period commencing on October
1 of each calendar year and ending on September 30 of the next succeeding calendar year. (4)
"Month" means a calendar month. (5) "Quarterly Period" means the period
of three months ending on the last of each March, June, September, and December. (6) "Registered
Seller" means the person registered with the State Department of Revenue pursuant to
the state use tax statutes or licenses under the state sales tax statutes. (7) "State"
means the State of Alabama. (8) "State Department of Revenue" means the Department
of Revenue of the State. (9)...
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11-89A-2
Section 11-89A-2 Definitions. The following words and phrases used in this chapter, and others
evidently intended as the equivalent thereof, shall, in the absence of a clear implication
herein otherwise, be given the following respective interpretations herein: (1) APPLICANT.
A natural person who files a written application with the governing body of any county or
municipality in accordance with the provisions of Section 11-89A-3. (2) AUTHORITY. Any public
corporation organized pursuant to the provisions of this chapter. (3) AUTHORIZING RESOLUTION.
A resolution or ordinance adopted by the governing body of any county or municipality in accordance
with the provisions of Section 11-89A-3, that authorizes the incorporation of an authority.
(4) BOARD. The board of directors of an authority. (5) BONDS. Bonds, notes, or other obligations
representing an obligation to pay money. (6) COSTS. As applied to a facility or any portion
thereof, such term shall include all or any part of the cost of...
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34-23-1
Section 34-23-1 Definitions. For the purpose of this chapter, the following words and phrases
shall have the following meanings: (1) ASSOCIATION. The Alabama Pharmacy Association. (2)
BIOLOGICAL PRODUCT. Has the same meaning as the term as defined in 42 U.S.C. ยง262. (3) BOARD
or STATE BOARD. The Alabama State Board of Pharmacy. (4) CHEMICAL. Any substance of a medicinal
nature, whether simple or compound, obtained through the process of the science and art of
chemistry, whether of organic or inorganic origin. (5) DISPENSE. To sell, distribute, administer,
leave with, give away, dispose of, deliver, or supply a drug or medicine to the ultimate user
or his or her agent. (6) DRUGS. All medicinal substances, preparations, and devices recognized
by the United States Pharmacopoeia and National Formulary, or any revision thereof, and all
substances and preparations intended for external and internal use in the cure, diagnosis,
mitigation, treatment, or prevention of disease in man or animal...
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40-17-350
Section 40-17-350 Transportation of motor fuel; inspections. (a) Each person operating a refinery
or terminal in Alabama shall prepare and provide to the driver of every highway vehicle receiving
motor fuel at the facility a shipping document setting out on its face the destination state
as represented to the terminal operator by the shipper or the shipper's agent. Failure to
comply with this subsection may result in a department imposed penalty of not less than five
hundred dollars ($500) nor more than one thousand dollars ($1,000), to be multiplied by the
sum of the current violation plus prior violations of this subsection. (b) Every person transporting
motor fuel in Alabama in a highway vehicle other than in its supply tank shall carry on board
a shipping document issued by the facility where the motor fuel was obtained. The shipping
document shall set out on its face the state of destination of the motor fuel transported
in the highway vehicle. Violation of this subsection...
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45-6-242
Section 45-6-242 Levy of taxes; exemptions; payment of taxes; reports by taxpayers; applicability
of state sales tax statutes; disposition of funds. (a) The following words, terms, and phrases
where used in this section shall have the following respective meanings except where the context
clearly indicates a different meaning: (1) "County" means Bullock County in the
State of Alabama. (2) "Commissioner" means the Commissioner of Revenue of the state.
(3) "State Department of Revenue" means the Department of Revenue of the state.
(4) "State" means the State of Alabama. (5) "State sales tax statutes"
means Division 1 of Article 1 of Chapter 23 of Title 40, as amended, including all other statutes
of the state which expressly set forth any exemptions from the computation of the taxes levied
in Division 1 and all other statutes which expressly apply to, or purport to affect, the administration
of Division 1 and the incidence and collection of the taxes imposed therein. (6) "State
sales...
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