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40-14A-22
Section 40-14A-22 Levy and amount of tax. (a) Levy of tax. There is hereby levied an
annual privilege tax on every corporation, limited liability entity, and disregarded entity
doing business in Alabama, or organized, incorporated, qualified, or registered under the
laws of Alabama. The tax shall accrue as of January 1 of every taxable year, or in the case
of a taxpayer organized, incorporated, qualified, or registered during the year, or doing
business in Alabama for the first time, as of the date the taxpayer is organized, incorporated,
registered, or qualifies to do business, or begins to do business in Alabama, as the case
may be. The taxpayer shall be liable for the tax levied by this article for each year beginning
before the taxpayer has been dissolved or otherwise ceased to exist or has withdrawn or forfeited
its qualification to do business in Alabama. The amount of the tax due shall be determined
by multiplying the taxpayer's net worth in Alabama by the rate determined in...
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34-9-7
Section 34-9-7 Exemption of certain practices and operations. (a) Nothing in this chapter
shall apply to the following practices, acts, and operations: (1) The practice of his or her
profession by a physician or surgeon holding a certificate of qualification as a medical doctor
and licensed as such under the laws of this state, provided he or she shall not practice dentistry
as a specialty. (2) The practice of dentistry in the discharge of their official duties by
graduate dentists or dental surgeons in the United States Army, Navy, Air Force, or other
armed services, public health service including, but not limited to, a federally qualified
health center authorized and operating under Section 330 of the Public Health Service
Act (42 U.S.C. § 254B), provided, however, that such federally qualified health centers shall
register pursuant to Section 34-9-7.2 (provided further however, dentists, dental hygienists,
and other personnel employed by any public health service which performs...
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8-19-7
Section 8-19-7 Exemptions. Nothing in this chapter shall apply to: (1) Acts done by
the publisher, owner, agent or employee of a newspaper, periodical, radio, or television station
or telephone company in the publication or dissemination of an advertisement, which the owner,
agent, or employee did not have knowledge of the false, misleading or deceptive character
of the advertisement; (2) Any seller of goods or services who meets all the following requirements:
a. Has disseminated advertisement or promotional material from a manufacturer, packer, distributor,
or other seller, from whom he has purchased the goods or services, unless the seller knew
the advertisement or promotional material to be false or misleading; and b. On the request
of the Attorney General or district attorney, provides the name and address of the manufacturer,
packer, distributor or other seller from whom he has purchased the goods or services; and
c. On the request of the Attorney General or district attorney,...
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27-1-4
Section 27-1-4 Applicability of title - Exemptions. This title shall not apply as to:
(1) Any fraternal or other organization or activity which is exempted from the provisions
of Chapter 34 under Section 27-34-5, except to the extent provided in such section;
(2) Nonprofit corporations for establishment of hospitalization plan under Section
10-4-100 et seq., except to the extent now or hereafter provided in such laws; (3) The insurance
department of a brotherhood or labor union, the members of which are subject to the act of
Congress known as the Railway Labor Act; or (4) The establishment, maintenance, administration,
and operation of any trust established pursuant to Section 22-21-240 by agreement of
any hospitals, other health care units or dental practitioners licensed as such by the State
of Alabama. (Acts 1971, No. 407, p. 707, §12; Acts 1977, No. 166, p. 226, §1; Acts 1978,
2nd Ex. Sess., No. 24, p. 1703, §1.)...
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40-16-1
Section 40-16-1 Definitions. For the purpose of this chapter, the following terms shall
have the respective meanings ascribed to them by this section: (1) FINANCIAL INSTITUTION.
Any person, firm, corporation, and any legal entity whatsoever doing business in this state
as a national banking association, bank, banking association, trust company, industrial or
other loan company or building and loan association, and such term shall likewise include
any other institution or person employing moneyed capital coming into competition with the
business of national banks, and shall apply to such person or institution regardless of what
business form and whether or not incorporated, whether of issue or not, and by whatsoever
authority existing. The common parent corporation of a controlled group of corporations eligible
to elect to file a consolidated excise tax return, in accordance with Section 40-16-3,
shall be considered a financial institution if such parent corporation is a registered bank...
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40-19-17
Section 40-19-17 Motor Carrier Fund. All such mileage tax, penalties, fees and amounts
collected under this chapter shall be paid into the Treasury within 30 days after their receipt
and shall be kept separate and apart from all other funds by the Treasurer in a fund to be
known as the Motor Carrier Fund. The Motor Carrier Fund shall be used as follows: (1) Such
amount of money as shall be appropriated for each fiscal year by the Legislature to the Department
of Revenue with which to pay the salaries, the cost of operation and the management of the
said department shall be deducted, as a first charge thereon, from the taxes collected under
and pursuant to this chapter; provided, that the expenditure of said sum so appropriated shall
be budgeted and allotted pursuant to Article 4 of Chapter 4 of Title 41, and limited to the
amount appropriated to defray the expenses of operating said department for each fiscal year.
(2) For the payment of all necessary expenses, as approved by the...
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27-55-2
Section 27-55-2 Definitions. As used in this chapter, these terms shall have the following
meanings: (1) ABUSE. The occurrence of one or more of the following acts by a family or household
member, as defined by subdivision (3) of subsection (b) of Section 15-10-3: a. Attempting
to cause or intentionally, knowingly, or recklessly causing another person, including a minor
child, bodily injury, severe emotional injury, or psychological trauma or conduct which constitutes
the crime of rape. b. Intentionally following another person, including a minor child, without
proper authority, under circumstances that place the person in reasonable fear of bodily injury
or physical harm. c. Subjecting another person, including a minor child, to false imprisonment
or kidnapping. d. Attempting to cause or intentionally, knowingly, or recklessly causing damage
to property to intimidate or attempt to control the behavior of another person, including
a minor child. e. Assault, child abuse, criminal...
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28-4B-1
Section 28-4B-1 Home brewing of beer, mead, cider, and table wine for personal use.
(a) Notwithstanding any provisions to the contrary, a person who has not been convicted of
a felony in Alabama or any other state or federal jurisdiction, and who is not prohibited
by Section 28-1-5, from purchasing, consuming, possessing, or transporting alcoholic
beverages due to age may produce at his or her legal residence beer, mead, cider, and table
wine, as those terms are defined in Section 28-3-1, for personal use, in the amounts
specified in this chapter, without payment of taxes or fees and without obtaining a license.
The aggregate amount of the beer, mead, cider, and table wine permitted to be produced under
this chapter, with respect to any legal residence, shall not exceed 15 gallons for each quarter
of a calendar year. Further, there shall not be in any legal residence at any one time more
than an aggregate amount of 15 gallons of beer, mead, cider, and table wine which has been
produced...
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34-9-43
Section 34-9-43 Powers and duties generally. (a) The board shall exercise, subject to
this chapter, the following powers and duties: (1) Adopt rules for its government as deemed
necessary and proper. (2) Prescribe rules for qualification and licensing of dentists and
dental hygienists. (3) Conduct or participate in examinations to ascertain the qualification
and fitness of applicants for licenses as dentists and dental hygienists. (4) Make rules and
regulations regarding sanitation. (5) Formulate rules and regulations by which dental schools
and colleges are approved, and formulate rules and regulations by which training, educational,
technical, vocational, or any other institution which provides instruction for dental assistants,
dental laboratory technicians, or any other paradental personnel are approved. (6) Grant licenses,
issue license certificates, teaching permits, and annual registration certificates in conformity
with this chapter to such qualified dentists and dental...
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40-12-144
Section 40-12-144 Playing cards. In addition to all other taxes of every kind now imposed
by law and which are not specifically repealed by this section, every person, firm,
corporation, club or association within the State of Alabama which sells or stores or uses
or otherwise consumes packages of playing cards containing not more than 54 cards to the deck
or package shall pay to the State of Alabama for state purposes only a license or privilege
tax of $.10 per package or deck, such tax to be evidenced by revenue stamps, and the stamps
in all cases to be affixed to the individual package. The stamps shall be affixed in such
manner that their removal will require continued application of water or steam. All taxable
playing cards found in the possession of any person, firm, corporation, club or association
without having stamps affixed in the manner set out in this section shall be subject
to confiscation in the manner provided for contraband goods as set out in Chapter 25 of this...
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