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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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9-17-34
Section 9-17-34 Additional definitions. In addition to the definitions contained in
Section 9-17-1, which shall apply for the purpose of computing the tax as provided
in Section 9-17-35, except to the extent there is a conflict with the definitions contained
herein, the following definitions shall apply for the purpose of computing the tax as provided
in Section 9-17-35: (1) Gross Proceeds. The gross proceeds for a month shall be the
sum of the month's market proceeds and non-market proceeds. No adjustments or deductions may
be taken from the market proceeds or the non-market proceeds in computing gross proceeds.
(2) Market Proceeds. The market proceeds for a month shall be the sum of the amounts due under
all market sales transactions during the month. The amount due under each market sales transaction
shall be determined by multiplying the unit sales price by the volume of severed oil or gas
sold in each transaction. (3) Market Sales Transaction. An agreement or contract for the sale...
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11-32-2
Section 11-32-2 Definitions. As used in this chapter, the following words and phrases
shall mean the following unless the context clearly indicates otherwise: (1) AD VALOREM TAX.
Those real and personal property ad valorem taxes collected by the county tax collector, the
director of revenue of the county, or revenue commissioner, if any, for the county, but shall
exclude all ad valorem taxes collected for the State of Alabama and all boards of education,
municipalities, fire districts, or other entities located in the county. (2) APPLICANT. A
natural person who files a written application with the governing body of any county to which
this chapter applies and with a municipality in the county, all in accordance with Section
11-32-3. (3) AUTHORITY. The public corporation organized pursuant to this chapter, which shall
be an agency of the state but shall not be a political subdivision of the state. (4) AUTHORIZING
COUNTY. Any county the governing body of which shall have adopted an...
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11-89-1
Section 11-89-1 Definitions. When used in this chapter, the following words and phrases
shall have the following meanings, respectively, unless the context clearly indicates otherwise:
(1) APPLICANT. A natural person who files a written application with the governing body of
any county or municipality or public corporation or cooperative in accordance with the provisions
of Section 11-89-3. (2) AUTHORIZING RESOLUTION. A resolution, adopted by a governing
body in accordance with the provisions of Section 11-89-3, that authorizes the incorporation
of a district. (3) AUTHORIZING SUBDIVISION. Any county or municipality or public corporation
or cooperative the governing body of which shall have adopted an authorizing resolution. (4)
BOARD. The board of directors of a district. (5) BONDS. Bonds, notes and certificates representing
an obligation to pay money. (6) CONCISE LEGAL DESCRIPTION. A reasonably concise description
of a particular geographic area which may be by metes and bounds or by...
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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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34-13-1
Section 34-13-1 Definitions. (a) For purposes of this chapter, the following terms shall
have the following meanings: (1) ACCREDITED SCHOOL or COLLEGE OF MORTUARY SCIENCE. A school
or college approved by the Alabama Board of Funeral Service and which maintains a course of
instruction of not less than 48 calendar weeks or four academic quarters or college terms
and which gives a course of instruction in the fundamental subjects including, but not limited
to, the following: a. Mortuary management and administration. b. Legal medicine and toxicology
as it pertains to funeral directing. c. Public health, hygiene, and sanitary science. d. Mortuary
science, to include embalming technique, in all its aspects; chemistry of embalming, color
harmony; discoloration, its causes, effects, and treatment; treatment of special cases; restorative
art; funeral management; and professional ethics. e. Anatomy and physiology. f. Chemistry,
organic and inorganic. g. Pathology. h. Bacteriology. i. Sanitation...
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9-16-72
Section 9-16-72 Definitions. The following words and phrases, unless a different meaning
is plainly required by the context, shall have the following meanings: (1) APPLICANT. Any
person or legal entity who or which applied for a license or a permit to engage in surface
coal mining operations. (2) APPROXIMATE ORIGINAL CONTOUR. That surface configuration achieved
by filling and grading of the mined area so that the reclaimed area, including any terracing
or access roads, closely resembles the general surface configuration of the land prior to
mining and blends into and complements the drainage pattern of the surrounding terrain, with
all high walls and spoil piles eliminated; water impoundments may be permitted where the commission
determines that they are in compliance with this article. (3) COAL BROKER and COAL SALES AGENCY.
Those persons whose principal business is the buying and reselling of coal, or the negotiation
or soliciting of coal sales between operators and purchasers; where...
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11-3A-2
Section 11-3A-2 Powers for public welfare, health, and safety; authorization; scope.
(a) Except where otherwise specifically prohibited or provided for either heretofore or hereafter
by general law or the constitution of this state and subject to the procedures and limitations
set out in this chapter, the county commission of a county may provide for its property and
affairs; and for the public welfare, health, and safety of the citizens throughout the unincorporated
areas of the county by exercising certain powers for the protection of the county and public
property under its control. The powers granted herein to provide for the public welfare, health,
and safety of its citizens shall only include the following: (1) Abatement of weeds as a public
nuisance as defined in Section 11-67-60. (2) Subject to the provisions of Section
6-5-127, control of animals and animal nuisances. (3) Control of litter as defined in subsection
(b) of Section 13A-7-29, or rubbish as defined in subdivision...
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22-30D-4
Section 22-30D-4 Election of coverage; administration of chapter; rules and regulations.
(a)(1) All owners and operators and all wholesale distributors shall elect by May 24, 2001,
to be covered or not to be covered by this chapter and shall do so by notifying the department
in writing that such owner or operator or wholesale distributor elects to be covered or not
to be covered by this chapter. Following May 24, 2001, any owner or operator or wholesale
distributor who may have initially elected not to be covered by this chapter or who may have
inadvertently failed to notify the department may notify the department that such owner or
operator or wholesale distributor has reconsidered and desires to be covered by the fund,
but any such owner or operator or wholesale distributor shall, with its notice of request
for coverage, be required to pay to the Department of Revenue the registration fees which
would otherwise have been due to the fund had such owner or operator or wholesale...
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22-35-11
Section 22-35-11 Notice to underground and aboveground storage tank owners of provisions
of chapter. No later than 90 days after October 1, 1988, with regard to underground storage
tank owners and no later than 90 days after August 1, 1993, with regard to aboveground storage
tank owners, the department shall notify said tank owners of the privileges of this chapter,
the required timely payment of fees, the deadlines for payment thereof, and the manner in
which late charges may be applied. This notification shall be accomplished by publication
in newspapers published at least once per week in each county of the state. In the event a
county does not have a newspaper which is published at least once a week, the publication
in a newspaper published at least once a week in an adjoining county shall be sufficient.
Registration of aboveground storage tanks as provided herein shall occur no later than January
31, 1994. (Acts 1988, No. 88-378, p. 557, ยง12; Acts 1993, No. 93-628, p. 1062,...
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