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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...
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40-2B-2
Section 40-2B-2 Alabama Tax Tribunal. (a) Statement of Purpose. To increase public confidence
in the fairness of the state tax system, the state shall provide an independent agency with
tax expertise to resolve disputes between the Department of Revenue and taxpayers, prior to
requiring the payment of the amounts in issue or the posting of a bond, but after the taxpayer
has had a full opportunity to attempt settlement with the Department of Revenue based, among
other things, on the hazards of litigation. By establishing an independent Alabama Tax Tribunal
within the executive branch of government, this chapter provides taxpayers with a means of
resolving controversies that insures both the appearance and the reality of due process and
fundamental fairness. The tax tribunal shall provide hearings in all tax matters, except those
specified by statute, and render decisions and orders relating thereto. A tax tribunal hearing
shall be commenced by the filing of a notice of appeal protesting...
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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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2-19-132
Section 2-19-132 Cotton growers assessment referendum authorized; assessments generally. (a)
At the request of the certified organization, the board shall authorize a referendum among
cotton growers upon the question of whether an assessment shall be levied upon cotton growers
in the state to offset, in whole or in part, the cost of boll weevil or other cotton pest
suppression or eradication programs authorized by this article or by any other law of this
state. (b) The assessment levied under this article shall be based upon the number of acres
of cotton planted. The amount of the assessment, the period of time for which it shall be
levied, and the geographical area to be covered by the assessment shall be determined by the
board. In no event shall the amount of the assessment exceed $50 per acre for any growing
season. (c) All affected cotton growers shall be entitled to vote in any such referendum and
the board shall determine any questions of eligibility to vote. (d) If at least...
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2-32-6
Section 2-32-6 Referendum - Generally; public announcement; expenses; voting. (a) Upon certification
by the board, an association may hold and conduct on the part of the Alabama ratite producers
a referendum on the question of whether to levy upon themselves an assessment. The referendum
shall be conducted on a statewide or area basis as determined by the certified association.
(b) The certified association shall, not less than 30 days before the date of any referendum,
publicly announce the date, hours, polling places, and rules for voting in the referendum,
the geographic areas covered by the referendum, the amount and basis of the assessment proposed
to be collected, the means by which the assessment shall be collected, and the general purposes
for which the amount collected shall be expended and applied. The notice shall be published
by the certified association in its trade publication and written notice shall be given to
each county agent in the geographic area covered by the...
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2-8-315
Section 2-8-315 Referendum - Generally. (a) Upon certification by the board, an association
may hold and conduct on the part of the Alabama sheep and goat producers a referendum on the
question of whether to levy upon themselves an assessment. The referendum shall be conducted
on a statewide or area basis as determined by the certified association. (b) The certified
association, not less than 30 days before the date of any referendum, shall publicly announce
the date, hours, polling places, and rules for voting in the referendum, the geographic areas
covered by the referendum, the amount and basis of the assessment proposed to be collected,
the means by which the assessment shall be collected, and the general purposes for which the
amount collected shall be expended and applied. The notice shall be published by the certified
association in its trade publication and written notice shall be given to each county agent
in the geographic area covered by the referendum. (c) Arrangements for,...
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2-8-198
Section 2-8-198 Eligibility to vote in referendum; question to be voted on; votes cast by secret
ballot. Any referendum conducted hereunder may be held on a statewide basis pursuant to rules
and regulations adopted by the State Board of Agriculture and Industries for the holding of
such referendum. Every producer of cotton who shall be subject to any assessment levied hereunder
and who produced cotton in the crop year immediately preceding the referendum shall be entitled
to one vote in the referendum. In such referendum, individuals so eligible for participation
therein shall vote upon the question of whether there shall be levied an assessment for a
period of ten years in an amount set forth in the call for such referendum, which amount shall
not exceed the limitations prescribed by this article. Votes shall be cast by secret ballot.
(Acts 1981, No. 81-388, p. 586, §9.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/2-8-198.htm - 1K - Match Info - Similar pages
2-8-202
Section 2-8-202 Remittances to treasurer of commission. The Commissioner of Agriculture and
Industries shall remit to the treasurer of the certified commission all moneys paid to or
collected by him on a quarterly basis between the first and fifteenth of February, May, August
and November of each year, less a commission of three percent of the total amount so collected
which commission shall be deposited in the Agricultural Fund of the State Treasury. The amount
so remitted to the treasurer of the certified commission shall be used and expended by such
commission for a promotional program in the manner provided in this article and the rules
and regulations of the commission. (Acts 1981, No. 81-388, p. 586, §13.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/2-8-202.htm - 1K - Match Info - Similar pages
2-8-205
Section 2-8-205 Expenditure of assessments. The funds derived from any assessments levied upon
the ginning of cotton as authorized under this article shall be used and expended by the certified
commission after such funds are remitted to it by the Commissioner of Agriculture and Industries
for the purpose of promoting and stimulating by advertising and other methods the increased
use and sale of cotton and cotton products. Any funds expended by the certified commission
not authorized by the promotional program previously approved shall be deemed as an unauthorized
and illegal expenditure of such funds. All funds approved by the certified commission for
expenditure for an approved promotional program for the cotton industry, as authorized under
this article, are hereby appropriated for disbursement and expenditure by said certified commission
to carry out any such approved promotional program or programs; and it shall not be necessary
for the Legislature to make any specific or general...
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2-16-21
Section 2-16-21 Adoption, conduct, etc., of program for prevention, eradication and control
of infectious and contagious poultry diseases; cooperation by department, etc., with other
state and federal agencies. The Commissioner of Agriculture and Industries, with the approval
of the State Board of Agriculture and Industries, is hereby authorized to adopt, conduct and
carry out a program or plan designed to prevent, eradicate and control infectious and contagious
diseases of poultry in the State of Alabama, and such program shall be carried out by the
Department of Agriculture and Industries. The Department of Agriculture and Industries is
hereby authorized to cooperate with other agencies for the purpose of carrying out the provisions
of this division, and to that end the commissioner is hereby authorized and empowered to enter
into cooperative agreements with other agencies, departments and institutions of the State
of Alabama and of the federal government. (Acts 1957, No. 549, p....
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