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40-2A-13
Section 40-2A-13 Examination of taxpayer's records; additional assessments; disclosure requirements;
taxpayer notification. (a) The Department of Revenue, a governing body of a self-administered
county or municipality, or an agent of such a municipality or county may not conduct an examination
of a taxpayer's books and records for compliance with applicable sales, use, rental, or lodgings
tax laws except in accordance with this section and with the Alabama Taxpayers' Bill of Rights
and Uniform Revenue Procedures Act. (b) Additional sales, use, rental, or lodgings tax may
be assessed by the Department of Revenue, a governing body of a self-administered county or
municipality, or an agent of such a municipality or county within any applicable period allowed
pursuant to Section 40-2A-7(b), even though a preliminary or final assessment has previously
been entered by the Department of Revenue, a governing body of a self-administered county
or municipality, or an agent of such a municipality...
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11-41-1
Section 11-41-1 Authority; petition to probate judge for order of incorporation. When the inhabitants
of an unincorporated community, which has a population of not less than 300, constituting
a body of citizens whose residences are contiguous to and all of which form a homogeneous
settlement or community, desire to become organized as a municipal corporation, they may apply
to the judge of probate of the county in which the territory is situated, or the greater portion
thereof if it is situated in two or more counties, for an order of incorporation, by a petition
in writing signed by not less than 15 percent of the qualified electors residing within the
limits of the proposed municipality and by the persons, firms, or corporations owning at least
60 percent of the acreage of the platted or unplatted land of the proposed municipality. No
platted or unplatted territory shall be included within the boundary unless there are at least
four qualified electors, according to government survey,...
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40-23-4
Section 40-23-4 Exemptions. (a) There are exempted from the provisions of this division and
from the computation of the amount of the tax levied, assessed, or payable under this division
the following: (1) The gross proceeds of the sales of lubricating oil and gasoline as defined
in Sections 40-17-30 and 40-17-170 and the gross proceeds from those sales of lubricating
oil destined for out-of-state use which are transacted in a manner whereby an out-of-state
purchaser takes delivery of such oil at a distributor's plant within this state and transports
it out-of-state, which are otherwise taxed. (2) The gross proceeds of the sale, or sales,
of fertilizer when used for agricultural purposes. The word "fertilizer" shall not
be construed to include cottonseed meal, when not in combination with other materials. (3)
The gross proceeds of the sale, or sales, of seeds for planting purposes and baby chicks and
poults. Nothing herein shall be construed to exempt or exclude from the computation of...
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45-13-120
Section 45-13-120 Compensation; election; oath and bond; office space, equipment; chief clerk;
powers and duties; issuance of licenses; disposition of funds. (a)(1) Effective October 1,
1991, there is hereby created the office of commissioner of licenses. The salary of the commissioner
of licenses shall be in the amount of thirty-six thousand dollars ($36,000) annually. The
annual salary shall be payable in equal biweekly installments from the general funds of the
county, as all other county employees are paid. (2) The office of commissioner of licenses
shall be established upon the occurrence of a vacancy before October 1, 1991, in either the
office of tax assessor or tax collector, then, in that event, the officer remaining after
the office of revenue commissioner is established, shall be the license commissioner for the
remainder of the unexpired term for which he or she was elected as either tax assessor or
as tax collector, as the case may be, and the license commissioner shall be...
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11-51-90.2
Section 11-51-90.2 Purchase of business license; classification of taxpayers; vehicle decals;
determination of gross receipts; construction with other provisions. (a) Every taxpayer required
to purchase a business license under this chapter shall: (1) Purchase a business license for
each location at which it does business in the municipality, except as otherwise provided
by the municipality. (2) Except as provided in Section 11-51-193, with respect to taxpayers
subject to state licensing board oversight, be classified into one or more of the following
2002 North American Industrial Classification System ("NAICS") sectors and applicable
sub-sectors, industry groups, industries, and U.S. industries thereunder: SECTOR NAICS TITLE
SUGGESTED BUSINESS LICENSE CODE GROUPING BY SAMPLE TOPIC OR CATEGORY BASIS FOR LICENSE CALCULATION
111 Crop Production Agriculture, farming, nursery, fruit, growers Gross Receipts and/or Flat
Rate 112 Animal Production Animal, dairy, cattle, ranching, sheep,...
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45-6-242
Section 45-6-242 Levy of taxes; exemptions; payment of taxes; reports by taxpayers; applicability
of state sales tax statutes; disposition of funds. (a) The following words, terms, and phrases
where used in this section shall have the following respective meanings except where the context
clearly indicates a different meaning: (1) "County" means Bullock County in the
State of Alabama. (2) "Commissioner" means the Commissioner of Revenue of the state.
(3) "State Department of Revenue" means the Department of Revenue of the state.
(4) "State" means the State of Alabama. (5) "State sales tax statutes"
means Division 1 of Article 1 of Chapter 23 of Title 40, as amended, including all other statutes
of the state which expressly set forth any exemptions from the computation of the taxes levied
in Division 1 and all other statutes which expressly apply to, or purport to affect, the administration
of Division 1 and the incidence and collection of the taxes imposed therein. (6) "State
sales...
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11-49-102
Section 11-49-102 Adoption of ordinance for vacation of street and erection of public building,
etc., thereon - Publication of notice as to introduction of ordinance and time for consideration
thereof by council, etc. - Payment of costs thereof. The state, county, or municipality or
the railroad or street railroad company or corporation for whose use as a site in whole or
in part for a public building or a railroad station or depot or street railroad station or
depot the vacation is proposed to be made shall pay the cost of such publication and notice.
(Acts 1909, No. 67, p. 102; Code 1923, §2243; Code 1940, T. 37, §668.)...
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32-5-76
Section 32-5-76 Spilling loads or litter; penalty. (a)(1) Whoever willfully and knowingly operates,
owns, or causes to be operated on any public highway, road, street, or public right-of-way
a motor vehicle so loaded with gravel, rock, slag, or bricks, in any manner or in any condition
that the contents of the vehicle spill out and cause it to be deposited upon the highway,
road, street, or public right-of-way is guilty of a Class B misdemeanor pursuant to Section
13A-7-29, the criminal littering statute. (2) The Alabama State Law Enforcement Agency shall
adopt rules to implement this subsection. (b) No vehicle shall be driven or moved on any highway
unless the vehicle is so constructed or loaded as to prevent any of its load from dropping,
sifting, leaking, or otherwise escaping therefrom, except that sand may be dropped for the
purpose of securing traction, or water or other substance may be sprinkled on a roadway in
cleaning or maintaining the roadway. (c)(1) Whoever willfully and...
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45-37A-56.70
Section 45-37A-56.70 Obstruction of streets, roads, etc. (a) This section shall only apply
in Jefferson County. (b)(1)a. It shall be unlawful for any railroad train to obstruct any
public street, road, or highway crossing-at-grade within a Class 1 municipality in the county
for more than five minutes. b. The railroad corporation or company that owns or operates a
train violating this subdivision is liable for a civil penalty not exceeding one thousand
dollars ($1,000) for each violation. (2) A train crew, yard crew, or engine crew of a train
blocking a public crossing shall immediately take all reasonable steps, consistent with safe
operation of that train, to clear the crossing upon receiving information from a law enforcement
officer, member of a fire department, or operator of an emergency vehicle that emergency circumstances
require the clearing of the crossing. (3) If a train is stopped on a railroad track and is
obstructing a public street, road, or highway crossing-at-grade, the...
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16-27-6
Section 16-27-6 Seat belts. (a) No school bus shall be operated on a public street, highway
or elsewhere unless it shall be equipped with a seat belt for the driver. (b) The driver of
a school bus while transporting pupils on a public street or highway or elsewhere shall wear
a properly fastened seat belt when the bus is in motion. Failure of a bus driver to comply
with this requirement shall be prima facie evidence of nonfeasance of duty, and any driver
who fails to comply with this requirement shall be subject to dismissal. (c) Every contract
between a board of education and a school bus contract operator shall contain a clause requiring
the driver of a school bus to wear a properly fastened seat belt when the bus is being used
for the transporting of pupils on a public street or highway or elsewhere. Failure of any
driver to comply with this requirement shall constitute a breach of contract on the part of
the contract operator. (Acts 1969, No. 281, p. 614, §5.)...
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