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45-8-241.62
Section 45-8-241.62 Exemptions. There shall be exempted from the computation of any tax due
hereunder the following: (1) The gross proceeds accruing from the leasing or rental of film
to a lessee who charges, or proposes to charge, admission for viewing same; (2) The gross
proceeds accruing from any charge in respect of the use of docks or docking facilities furnished
for boats or other craft operated on waterways; (3) The gross proceeds accruing from any charge
made by a landlord to a tenant in respect to the leasing or furnishing of tangible personal
property to be used on the premises of real property leased by the same landlord to the same
tenant for use as a residence or dwelling place, including mobile homes; (4) The gross proceeds
accruing from the leasing or rental of tangible personal property to a lessee who acquires
possession of the property for the purpose of leasing or renting to another the same property
under a leasing or rental transaction subject to a tax hereunder;...
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6-5-501
Section 6-5-501 Definitions. The following definitions are applicable in this division: (1)
ORIGINAL SELLER. Any person, firm, corporation, association, partnership, or other legal or
business entity, which in the course of business or as an incident to business, sells or otherwise
distributes a manufactured product (a) prior to or (b) at the time the manufactured product
is first put to use by any person or business entity who did not acquire the manufactured
product for either resale or other distribution in its unused condition or for incorporation
as a component part in a manufactured product which is to be sold or otherwise distributed
in its unused condition. (2) PRODUCT LIABILITY ACTION. Any action brought by a natural person
for personal injury, death, or property damage caused by the manufacture, construction, design,
formula, preparation, assembly, installation, testing, warnings, instructions, marketing,
packaging, or labeling of a manufactured product when such action is...
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22-3A-7
Section 22-3A-7 Powers of authority. The authority shall have the following powers among others
specified in this chapter: (1) To have succession by its corporate name until dissolved as
provided in this chapter; (2) To sue and be sued and to prosecute and defend, at law or in
equity, in any court having jurisdiction of the subject matter and of the parties thereto;
(3) To have and to use a corporate seal and to alter the same at pleasure; (4) To make and
alter all needful bylaws, rules and regulations for the transaction of the authority's business
and the control of its property and affairs; (5) To provide for the acquisition, construction,
installation, equipping, operation and maintenance of public health facilities, including
the equipping and improvement of existing public health facilities, and to vest title to such
facilities or to cause or permit title to such facilities to be vested in the authority, the
State Board of Health or county board(s) of health, as the directors...
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23-1-352
Section 23-1-352 Definitions. For the purpose of the laws of this state relating to aeronautics,
the following words, terms, and phrases shall have the meanings herein given, unless otherwise
specifically defined, or unless another intention clearly appears or the context requires
otherwise: (1) AERONAUTICS or AERONAUTICAL ACTIVITIES. The science and art of flight including,
but not limited to, transportation by aircraft; the operation, construction, repair, or maintenance
of aircraft, aircraft power plants and accessories, including the use, repair, packing, and
maintenance of parachutes; the design, establishment, construction, expansion, operation,
improvement, repair, or maintenance of airports, restricted landing areas, or other air navigation
facilities including the aerial and ground approaches thereto; and instruction in flying or
ground subjects pertaining thereto. (2) AERONAUTICAL INSTRUCTION. The imparting of aeronautical
knowledge or information by any aeronautics...
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37-2-3
Section 37-2-3 Duty of commission to supervise, regulate, and control transportation companies.
The Public Service Commission is charged with the duty of supervising, regulating and controlling
all transportation companies doing business in this state, in all matters relating to the
performance of their public duties and their charges therefor, and of correcting abuses therein
by such companies, and the commission shall, from time to time, prescribe and enforce against
said transportation companies, in the manner authorized in this title, such rates, charges,
classifications of freight, storage, demurrage and car service charges, rules and regulations,
and shall require them to establish and maintain all such public service facilities and conveniences
as may be reasonable and just, which said rates, charges, classifications, rules, regulations
and requirements the commission may, from time to time, alter or amend. All rates, charges,
classifications, rules and regulations adopted or...
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40-20-1
Section 40-20-1 Definitions. For the purpose of this article, the following terms shall have
the respective meanings ascribed by this section: (1) DEPARTMENT. The state Department of
Revenue. (2) ANNUAL. The calendar year or the taxpayer's fiscal year, when permission is obtained
from the department to use a fiscal year as a tax period in lieu of a calendar year. (3) VALUE.
The sale price or market value at the mouth of the well. If the oil or gas is exchanged for
something other than cash, if there is no sale at the time of severance or if the relation
between the buyer and the seller is such that the consideration paid, if any, is not indicative
of the true value or market price, then the department shall determine the value of the oil
or gas subject to the tax hereinafter provided for, considering the sale price for cash of
oil or gas of like quality. (4) OIL. Crude petroleum oil and other hydrocarbons regardless
of gravity which are produced at the well in liquid form by ordinary...
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40-23-260
Section 40-23-260 Program established; definitions; informational reports; Wholesale and Distributor
Reporting Advisory Group. (a) This article shall establish the Wholesale to Retail Accountability
Program or "WRAP". (b) For the purpose of this article, the following words shall
have the following meanings: (1) DEPARTMENT. The State Department of Revenue. (2) LICENSED
BEER OR WINE DISTRIBUTOR. A distributor, as licensed by the Alabama Alcoholic Beverage Control
Board, selling or distributing beer or wine in this state. (3) PERSON. Any individual, firm,
partnership, association, corporation, limited liability company, receiver, trustee, or any
other entity. (4) RETAILER. A person or group of persons that have a relationship with each
other as defined in Section 267(b) of the federal Internal Revenue Code whose primary business
is the sale of tangible personal property at retail, including supporting operations such
as warehousing, shipping, and storage of product, and who holds a...
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45-2-244.182
Section 45-2-244.182 Exemptions. There shall be exempted from the computation of any tax due
hereunder all of the following: (1) The gross proceeds accruing from the leasing or renting
of film or visual entertainment devices as defined by Section 45-2-244.160, to a lessee who
charges, or proposes to charge, admission for viewing same. (2) The gross proceeds accruing
from any charge in respect of the use of docks or docking facilities furnished for boats or
other craft operated on waterways. (3) The gross proceeds accruing from any charge made by
a landlord to tenant in respect to the leasing or furnishing of tangible personal property
to be used on the premises of real property leased by the same landlord to the same tenant
for use as a residence or dwelling place, including manufactured homes. (4) The gross proceeds
accruing from the leasing or renting of tangible personal property to a lessee who acquires
possession of the property for the purpose of leasing or renting to another the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-2-244.182.htm - 5K - Match Info - Similar pages
45-20-242.81
Section 45-20-242.81 Levy of additional use tax. (a) This section shall only apply to Covington
County. (b) All words, terms, and phrases as defined in Sections 40-23-60, 40-23-61, 40-23-62,
and 40-23-63, providing for the levy of a state use tax shall wherever used in this section,
have the same meanings respectively ascribed to them, in those sections except where the context
herein clearly indicates a different meaning. In addition, 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. Covington County. (2) COUNTY
COMMISSION. Covington County Commission. (3) MONTH. The calendar month. (4) STATE USE TAX.
The tax imposed by the use tax statutes. (5) STATE USE TAX STATUTES. Sections 40-23-60, 40-23-61,
40-23-62, and 40-23-63, which levy a certain use tax, and include all statutes, including
amendments to those sections which expressly set forth any...
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45-22-243.61
Section 45-22-243.61 Payment of taxes; reports. The sales tax levied in Section 45-22-243.60
shall be due and payable in monthly installments on or before the 20th day of the month next
succeeding the month in which the tax accrues; the use tax levied pursuant to Section 45-22-243.60
shall be due and payable quarterly on or before the 20th day of the month next succeeding
each quarterly period during which the storage, use, or other consumption, of the tangible
personal property became taxable, each such quarterly period to end on the last day of each
of the months of March, June, September, and December. All taxes levied pursuant to this subpart
shall be paid to and collected by the State Department of Revenue at the same time and along
with the collection of the state sales tax and the state use tax. On or prior to the due dates
of the taxes levied each person subject to such taxes shall file with the State Department
of Revenue a report or return in such form as may be prescribed by...
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