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40-18-343
Section 40-18-343 Applicability of environmental and water laws and regulations. Nothing in
this article changes the applicability of existing environmental and water laws and regulations
in the State of Alabama including the Alabama Water Use Reporting Program administered by
the Alabama Office of Water Resources. (Act 2012-391, p. 1049, §4.)...
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40-17-353
Section 40-17-353 Seizure of storage receptacles pending payment of taxes, interest, and penalties;
sale of motor fuel; forfeiture of contraband. (a) Upon the discovery of any motor fuel illegally
imported into or illegally transported, delivered, stored, or sold in this state, the commissioner
shall order the tank or other storage receptacle in which the motor fuel is located to be
seized and locked or sealed until the tax, interest, and penalties levied under this article
are assessed and paid. (b) If the assessment for the above tax is not paid within 30 days,
the commissioner, in addition to the other remedies in this article, may sell the motor fuel
and use the proceeds of the sale to satisfy the assessment due, with any excess funds after
payment of the assessment and costs of the sale being returned to the owner of the motor fuel.
(c) All motor fuel and any property, tangible or intangible, which is found upon the person
or in any vehicle which the person is using, including the...
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40-21-102
Section 40-21-102 Levy of tax; sourcing of total sales price for telegraph or telephone services.
(a) There is hereby levied, in addition to all other taxes of every kind now imposed by law,
and shall be collected as herein provided, an excise tax on the storage, use, or other consumption
of electricity, domestic water, and natural gas in the State of Alabama. The amount of the
tax shall be determined by the application of rates against the sales price of such services
in the State of Alabama. The tax shall be computed monthly in accordance with the following
table: If the total sales price of the utility services furnished by a utility and stored,
used, or otherwise consumed by a person in one month is: The tax with respect to the utility
service is: Not over $40,000.00 4% of the sales price Over $40,000.00 but not over $60,000.00
$1,600.00 plus 3% of excess over $40,000.00 Over $60,000.00 $2,200.00 plus 2% of excess over
$60,000.00 (b) There is hereby levied an excise tax on the...
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40-21-103
Section 40-21-103 Exclusions. The storage, use, or other consumption of utility services in
the State of Alabama is hereby specifically excluded from the tax herein levied: (1) Whenever
the State of Alabama is prohibited from taxing such storage, use, or consumption under the
Constitution or laws of the United States of America or the Constitution of the State of Alabama;
(2) Whenever any tax relating to the sale, use, storage, or consumption of said utility services
shall be levied under the provisions of Article 2 of Chapter 23 of this title, or under the
provisions of Sections 40-23-1 through 40-23-36 or the Alabama Transaction Tax Act of 1992
if enacted into law; (3) Whenever the purchase of said utility services shall have been at
a wholesale sale; (4) Whenever electricity, natural gas, or domestic water shall have been
used or consumed directly in or for the production, generation, processing, storage, delivery,
or transmission of electricity, natural gas, or domestic water; (5)...
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40-23-61
Section 40-23-61 Property taxed; persons liable. (a) An excise tax is hereby imposed on the
storage, use or other consumption in this state of tangible personal property, not including,
however, materials and supplies bought for use in fulfilling a contract for the painting,
repairing or reconditioning of vessels, barges, ships, other watercraft and commercial fishing
vessels of over five tons load displacement as registered with the U.S. Coast Guard and licensed
by the State of Alabama Department of Conservation and Natural Resources, purchased at retail
on or after October 1, 1965, for storage, use or other consumption in this state at the rate
of four percent of the sales price of such property or the amount of tax collected by the
seller, whichever is greater; provided, however, when the seller follows the Department of
Revenue's suggested use tax brackets and his records prove that his following said brackets
resulted in a net undercollection of tax for the month, he may report...
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22-20-8
Section 22-20-8 Depositing dead animals or nauseous substances in water supplies. It shall
be unlawful for any person to knowingly deposit any dead animal or nauseous substance in any
source, standpipe or reservoir from which water is supplied to any city or town of this state
or in any private well, spring, reservoir, tank, vessel or receptacle. Any person violating
the provisions of this section shall be guilty of a misdemeanor and, upon conviction, shall
be punished by a fine not exceeding $500.00 and may be sentenced to hard labor for the county
not exceeding one year. (Code 1896, §5331; Code 1907, §7875; Code 1923, §5610; Code 1940,
T. 22, §133.)...
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22-30A-2
Section 22-30A-2 Definitions. When used in this chapter and except where the context prohibits,
the following words and terms shall have the following meanings: (1) CLEANUP. All activities
including administrative activities related to the identification, investigation and evaluation
of hazardous substance sites and the removal of hazardous substances or other closure or containment
of hazardous substances and any subsequent monitoring of such sites. (2) COMMISSION. The Alabama
Environmental Management Commission as created by Section 22-22A-6. (3) DEPARTMENT. The Alabama
Department of Environmental Management as created by Section 22-22A-4. (4) DIRECTOR. The Director
of the Alabama Department of Environmental Management. (5) FUND. The Alabama Hazardous Substance
Cleanup Fund. (6) HAZARDOUS SUBSTANCE. Any substance defined as a hazardous substance pursuant
to 42 U.S.C. §9601(14) or listed as a hazardous waste pursuant to the Hazardous Wastes Management
Act, Section 22-30-1 et seq. and...
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22-22-1
Section 22-22-1 Short title; definitions. (a) This chapter may be cited as the "Alabama
Water Pollution Control Act." (b) For the purposes of this chapter, unless otherwise
indicated, the following terms shall have the meanings respectively ascribed to them by this
section: (1) COMMISSION. The Alabama Department of Environmental Management. (2) WATERS. All
waters of any river, stream, watercourse, pond, lake, coastal, ground or surface water, wholly
or partially within the state, natural or artificial. This does not include waters which are
entirely confined and retained completely upon the property of a single individual, partnership
or corporation unless such waters are used in interstate commerce. (3) POLLUTION. The discharge
of a pollutant or combination of pollutants. A pollutant includes but is not limited to dredged
spoil, solid waste, incinerator residue, sewage, garbage, sewage sludge, munitions, chemical
wastes, biological materials, radioactive materials, heat, wrecked or...
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40-20-22
Section 40-20-22 Applicability; payment of and liability for taxes; reporting. (a) The tax
levied by this chapter and computed pursuant to Section 40-20-21 applies to all offshore production
produced from depths greater than 8,000 feet below mean sea level, regardless of the method
or place or timing of delivery or sale, or the manner or place of processing, or to whom sold,
or by whom used, or the fact that the delivery, sale, or storage may be made at points outside
the state, or the fact that processing or other preparation for sale, storage, or use occurs
outside the state. It is the intent of this chapter that the tax is to be computed on the
production of all offshore oil or gas in this state from depths greater than 8,000 feet below
mean sea level, however the tax shall be computed only once on any given volume of such offshore
production. (b) Natural gas produced by offshore production in the State of Alabama that is
lawfully injected into oil or gas pools or reservoirs in the...
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9-10B-21
Section 9-10B-21 Critical use studies to determine if areas should be designated as capacity
stress areas. The division chief shall notify the commission of the designation of areas of
the state for which the Office of Water Resources, in coordination with, or with the assistance
of, other agencies of the state or federal government, shall conduct a critical use study
to determine if such areas should be designated as capacity stress areas. Each critical use
study shall include an analysis of reasonable alternatives to address the quantitative water
resources problems identified by the Office of Water Resources during the study. At a minimum,
the critical use study shall include an assessment of a no-action alternative, a conservation
alternative, a water resources development alternative, and a restrictive use alternative.
Within each area of the state for which a critical use study is proposed, the Office of Water
Resources shall consult with all persons holding a certificate of use...
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