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23-1-359
Section 23-1-359 Authority and procedure for adoption of rules and regulations. (a) The department
may adopt all reasonable and necessary rules and regulations to carry out the provisions of
this article. (b) The rules and regulations previously promulgated by the Alabama Department
of Aeronautics and the Alabama Aeronautics Commission pursuant to authority granted under
Section 4-2-37, shall upon May 13, 2000 become a part of the administrative regulations of
the Department of Transportation with such amendments as necessary to comply with the provisions
of this article. (Act 2000-220, p. 328, §12.)...
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9-2-3
Section 9-2-3 Powers and duties as to state parks and parkways, etc. The Department of Conservation
and Natural Resources, for the purpose of establishing, developing and maintaining state parks
and parkways, may acquire land by donation, purchase, condemnation or lease and for these
purposes may use such funds as may be available to it and not otherwise obligated and may
enter into agreements with the federal government or other agencies for acquiring by lease,
purchase or otherwise such lands as in its judgment are desirable for state parks or parkways.
As to the purchase of lands, such agreements may provide for a division of the payments over
a period of years, in which case the payments may be secured by mortgage; provided, that no
liability shall attach to the State of Alabama or any of its departments, boards, bureaus
or commissions or any member or official thereof if the security specifically given in any
such mortgage is insufficient to pay said mortgage at a forced sale or...
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16-47-201
Section 16-47-201 Construction and maintenance of roads to and within museum grounds. The State
Department of Transportation of Alabama is hereby authorized and empowered upon the request
of the University of Alabama to construct, reconstruct and maintain roads leading from a state
highway to any land included within the scope of this article and to construct, reconstruct
and maintain roads within the boundaries of lands included within the scope of this article.
The construction and reconstruction of such roads shall be in accordance with the development
plan for the said land as approved by the University of Alabama. Such roads leading to said
land or lying within said land shall be constructed, reconstructed and maintained in such
manner as may be agreed upon between the state Director of Transportation and the University
of Alabama. The costs of such construction, reconstruction and maintenance made by the said
State Department of Transportation shall be paid from the State Highway...
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35-2-20
Section 35-2-20 Creation and purpose. There is hereby created, in the state Department of Conservation
and Natural Resources, a division of land surveys, for the purpose of establishing, maintaining,
and preserving the land monuments, section corners, and other physical accessories of the
United States public land survey within Alabama and the field notes and plats and other documents
connected therewith. (Acts 1971, No. 2249, p. 3608, §1.)...
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40-21-80
Section 40-21-80 Definitions. (a) For the purpose of this article, the following terms shall
have the respective meanings ascribed by this section: (1) DEPARTMENT. The Department of Revenue
of the State of Alabama. (2) DOMESTIC WATER. All water except water that is sold to persons
for use or consumption in industrial processes and not primarily for human consumption. (3)
GROSS RECEIPTS. The value proceeding or accruing from the furnishing of utility services,
all receipts actual and accrued, without any deduction on account of the cost of the utility
services sold, the cost of the materials used, labor or service cost, interest paid, or any
other expenses whatever, and without any deductions on account of losses. (4) GROSS SALES.
The value proceeding or accruing from the furnishing of utility services, and including the
proceeds from the sale of any utility services handled on consignment by the taxpayer, without
any deduction on account of the cost of the utility services sold, the...
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41-23-252
Section 41-23-252 Definitions. For the purpose of this article, the following words and phrases
shall have the following meanings: (1) ADECA. The Alabama Department of Economic and Community
Affairs. (2) ALABAMA RESEARCH ENTITY. One or more of the following: a. A public or private
university in the state. b. A university research foundation affiliated with a public or private
university in the state. c. A public two-year college in the state. d. A publicly owned hospital
in the state. e. An entity duly formed, domiciled, or qualified to do business in the state
that meets each of the following criteria: 1. Is exempt from federal income tax under Section
501(c)(3) of the Internal Revenue Code of 1986, as amended. 2. Is predominantly engaged in
research and non-commercial development activities undertaken for the purpose of discovering
information that is technological or biotechnological in nature, involves a process of experimentation,
and the application of which is intended to be...
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2-19-130
Section 2-19-130 Certification by board of cotton growers' organization authorized; requirements.
(a) The board may certify a cotton growers' organization for the purpose of entering into
agreements with the State of Alabama, other states, the federal government, and other parties
as may be necessary to carry out the purposes of this article. (b) In order to be eligible
for certification by the board, the cotton growers' organization must demonstrate to the satisfaction
of the board that: (1) It is a nonprofit organization and could qualify as a tax-exempt organization
under Section 501(a) of the Internal Revenue Code of 1954 (26 U.S.C. § 501(a)). (2) Membership
in the organization shall be open to all cotton growers in this state. (3) The organization
shall have only one class of members with each member entitled to only one vote. (c) The organization's
board of directors shall be composed as follows: (1) Two Alabama cotton growers recommended
by the Alabama Cotton Commission, to be...
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31-5-4
Section 31-5-4 Assistance to veterans in presenting claims, establishing rights, etc. The State
Department of Veterans' Affairs shall assist every veteran of any war of the United States
in presenting and pursuing such claim as the veteran may have against the United States arising
out of war service and in establishing the veteran's right to any privilege, preference, care,
or compensation provided for by the laws of the United States or of the State of Alabama,
when the veteran requests such assistance. Whenever the veteran applying to a representative
of the State Department of Veterans' Affairs shall have executed a power of attorney to any
veterans' organization or the American Red Cross the representative shall accept any claim
or information pertaining to any claim, right, preference, privilege, compensation, or application
for care from the veteran and advise with him as to the proper preparation of the same and
then forward the same to the State Department of Veterans' Affairs...
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40-20-1
Section 40-20-1 Definitions. For the purpose of this article, the following terms shall have
the respective meanings ascribed by this section: (1) DEPARTMENT. The state Department of
Revenue. (2) ANNUAL. The calendar year or the taxpayer's fiscal year, when permission is obtained
from the department to use a fiscal year as a tax period in lieu of a calendar year. (3) VALUE.
The sale price or market value at the mouth of the well. If the oil or gas is exchanged for
something other than cash, if there is no sale at the time of severance or if the relation
between the buyer and the seller is such that the consideration paid, if any, is not indicative
of the true value or market price, then the department shall determine the value of the oil
or gas subject to the tax hereinafter provided for, considering the sale price for cash of
oil or gas of like quality. (4) OIL. Crude petroleum oil and other hydrocarbons regardless
of gravity which are produced at the well in liquid form by ordinary...
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40-21-100
Section 40-21-100 Definitions. (a) For the purpose of this article, the following terms shall
have the respective meanings ascribed by this section: (1) BUSINESS. All activities relating
to the furnishing of utility services. (2) DEPARTMENT. The Department of Revenue of the State
of Alabama. (3) DOMESTIC WATER. All water except water that is sold to persons for use or
consumption in industrial processes and not primarily for human consumption. (4) GROSS RECEIPTS.
The value proceeding or accruing from the furnishing of utility services, all receipts actual
and accrued, without any deduction on account of the cost of the utility services sold, the
cost of the materials used, labor or service cost, interest paid, or any other expense whatever,
and without any deductions on account of losses. (5) GROSS SALES. The value proceeding or
accruing from the furnishing of utility services, and including the proceeds from the sale
of any utility services handled on consignment by the taxpayer,...
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