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11-49B-22
Section 11-49B-22 Taxes; exemptions; reporting credit sales; lien security; state sales tax
provisions applicable; charge for collecting tax; voting. (a) The authority shall, subject
to a referendum in the counties it proposes to serve, levy, in addition to all other taxes,
including, but not limited to, municipal gross receipts license taxes, a 1/4 percent privilege
license tax against gross sales or gross receipts, provided, however, that the rate of such
tax on any person, firm, or corporation engaged in the type of business described in Section
40-23-2(4) shall be an amount equal to 1/32 percent of the gross proceeds from sales described
in such section. The gross receipts of any business and the gross proceeds of all sales which
are presently exempt under the state sales and use tax statutes are exempt from the tax authorized
by this chapter. (b) The tax levied by this chapter shall be collected by the State Department
of Revenue, the authority, the county, or by contract to a...
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16-18A-2
instruction or as a place of religious worship nor any facility which is used or to be used
primarily in connection with any part of the program of a school or department of divinity
for any religious denomination. (3) COSTS. As applied to a project or any portion thereof
financed under the provisions of this chapter, all or any part of the cost of construction,
acquisition, alteration, enlargement, reconstruction and remodeling of a project including
all lands, structures, real or personal property, rights, rights-of-way, franchises,
easements, permits, approvals, licenses and certificates and the securing of such permits,
approvals, licenses and certificates, and interests acquired or used for or in connection
with a project, the cost of demolishing or removing any buildings or structures on land so
acquired, including the cost of acquiring any lands to which such buildings or structures
may be moved, the cost of all machinery and equipment, financing charges, underwriters'...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/16-18A-2.htm - 6K - Match Info - Similar pages
22-21-260
Section 22-21-260 Definitions. As used in this article, the following words and terms, and
the plurals thereof, shall have the meanings ascribed to them in this section, unless otherwise
required by their respective context: (1) ACQUISITION. Obtaining the legal equitable title
to a freehold or leasehold estate or otherwise obtaining the substantial benefit of such titles
or estates, whether by purchase, lease, loan or suffrage, gift, devise, legacy, settlement
of a trust or means whatever, and shall include any act of acquisition. The term "acquisition"
shall not mean or include any conveyance, or creation of any lien or security interest by
mortgage, deed of trust, security agreement, or similar financing instrument, nor shall it
mean or include any transfer of title or rights as a result of the foreclosure, or conveyance
or transfer in lieu of the foreclosure, of any such mortgage, deed of trust, security agreement,
or similar financing instrument, nor shall it mean or include any...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/22-21-260.htm - 11K - Match Info - Similar pages
22-30E-5
Section 22-30E-5 Additional powers and duties of department. (a) In addition to the powers
and duties specified in this chapter and in Sections 22-22A-1 to 22-22A-16, inclusive, the
department shall have and may exercise the following powers and duties: (1) To establish and
collect fees from applicants for participation in the voluntary cleanup program authorized
by this chapter, to be utilized for the administration of this chapter. (2) To make determinations,
in accordance with procedures and criteria enumerated in this chapter and rules and regulations
promulgated pursuant to this chapter, as to whether a proposed voluntary cleanup plan is sufficient
to bring the qualifying property into compliance with the cleanup standards. (3) To monitor
actions taken under approved voluntary property assessment plans and voluntary cleanup plans
for the purpose of determining whether an applicant remains eligible for limitation of liability
and for the purpose of determining whether to concur in...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/22-30E-5.htm - 1K - Match Info - Similar pages
22-50-11
Section 22-50-11 Department - Additional and cumulative powers. The Department of Mental Health
is given hereby the following additional and cumulative powers through its commissioner: (1)
It is authorized and directed to set up state plans for the purpose of controlling and treating
any and all forms of mental and emotional illness and any and all forms of mental retardation
and shall divide the state into regions, districts, areas or zones, which need not be geographic
areas, but shall be areas for the purpose of establishing priorities and programs and for
organizational and administrative purposes in accordance with these state plans. (2) It is
designated and authorized to supervise, coordinate, and establish standards for all operations
and activities of the state related to mental health and the providing of mental health services;
and it is authorized to receive and administer any funds available from any source for the
purpose of acquiring building sites for, constructing,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/22-50-11.htm - 10K - Match Info - Similar pages
37-4-140
public safety, power quality, and system reliability. The customer shall at all times be responsible
for the proper installation, maintenance, and operation of the distributed generation facility
and all related wiring, equipment, and apparatus. The utility shall have no obligation to
install, maintain, operate, or inspect any electrical facilities owned or operated by the
customer and shall not be liable to any person, group of persons, or legal entity for damage
to or loss of property, injury, or death that arises in any way from the improper installation,
maintenance, or operation of the customer's electrical facilities or the failure of the customer
to satisfy all applicable interconnection requirements. (d)(1) A commission non-jurisdictional
electric supplier shall not purchase electrical energy from any distributed generation facility
at a price that exceeds the commission non-jurisdictional electric supplier's avoided costs.
(2) Subdivision (1) shall not apply to a renewable...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/37-4-140.htm - 9K - Match Info - Similar pages
40-17-326
Section 40-17-326 Taxable activities; terminal operators deemed suppliers; tax to be added
to selling price of motor fuel. (a) A tax is imposed on the removal within this state of motor
fuel from the terminal using the terminal rack, other than by bulk transfer. The supplier
shall collect the tax imposed by this article from the person who orders the withdrawal at
the terminal rack. (b) Subject to Section 40-17-340, a tax is imposed at the time motor fuel
is imported into this state, other than by a bulk transfer, for delivery to a destination
in this state. The supplier or permissive supplier shall collect the tax imposed by this article
from the person who imports the motor fuel into this state. If the seller is not a supplier
or permissive supplier, then the person who imports the motor fuel into this state shall pay
the tax. (c) A tax is imposed on the sale or transfer of motor fuel in the bulk transfer/terminal
system in this state by a supplier to a person who is not registered...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-17-326.htm - 3K - Match Info - Similar pages
45-37-123.01
RETIREMENT BENEFIT. A benefit payable pursuant to the terms of subsection (a) of Section 45-37-123.100.
(52) SYSTEM or PLAN. The General Retirement System for Employees of Jefferson County, which
system or plan may sue or be sued, and in such name all of its business shall be transacted.
(53) SPOUSE. The legal wife or husband of a member as determined in accordance with federal
law. (54) TOTAL DISABILITY. A permanent physical or mental condition of a member resulting
from bodily injury, disease, or mental disorder which renders such member incapable
of continuing usual and customary employment with the county. The disability of a member shall
be determined by a licensed medical advisor. (55) TRUSTEE. The pension board or the person
or entity appointed by the pension board and named as trustee herein or in any separate trust
forming a part of the plan, and any successors. (56) TRUST FUND. The tax-qualified trust in
which certain plan funds are held, disbursed, transferred,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-37-123.01.htm - 27K - Match Info - Similar pages
45-41-141
Section 45-41-141 Definitions. (a) The following words and phrases used in this part, and others
evidently intended as the equivalent thereof, in the absence of clear implication herein otherwise,
shall be given the following respective interpretations herein: (1) AMENDMENT 392. That certain
amendment to the Constitution of Alabama of 1901, as amended, proposed by Act 80-313 enacted
at the 1980 Regular Session of the Legislature. (2) AUTHORIZING AMENDMENT. That certain amendment
to the Constitution of Alabama of 1901, as amended, proposed by Act 88-479 enacted at the
1988 Regular Session of the Legislature. (3) CODE. The Code of Alabama 1975, as amended. (4)
COMMERCIAL BUILDING. Any building, structure, or other improvement to real property, excluding,
however, any dwelling that: a. Is subject to ad valorem taxation and has a fair market value,
according to the records of the tax assessor pertaining to state and county ad valorem taxation
for the fiscal or ad valorem tax year of the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-41-141.htm - 8K - Match Info - Similar pages
16-16B-2.1
Section 16-16B-2.1 Wireless infrastructure and mobile digital computing devices; application
for funds; implementation plan. (a)(1) Contingent on funding, during the 2016-2017 school
year, local school systems may begin installing sufficient, high-quality standards-based broadband
WiFi infrastructure and, where possible, mobile digital devices to enable access to digital
instructional materials and, to the extent practicable, textbooks in electronic format. (2)
In order to accomplish subdivision (1), the following priorities are established: a. Wireless
infrastructure: The first priority for the expenditure of Alabama Ahead Act funds is the establishment
of a high-quality, standards-based wireless local area network (WLAN) infrastructure capable
of providing all teachers and students with sufficient WiFi broadband access in all classrooms
and common areas of schools, where feasible as described in WIRED. b. Standards: Local school
systems shall use applicable funds to install wireless...
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