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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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