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40-17-171
Section 40-17-171 Levy; amount; certificates of exemption. Every distributor, manufacturer,
retail dealer, or storer of lubricating oil, as herein defined, shall pay an excise tax of
$.02 per gallon upon the selling, distributing, or withdrawing from storage in this state
for any use lubricating oil as herein defined; provided, that this excise tax shall neither
be levied upon the sale of lubricating oil in interstate commerce nor upon any sale of lubricating
oil destined for out-of-state use which is 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; and provided further that this excise tax shall not be levied on lubricating
oil sold to city and county governing bodies, city and county boards of education, the Alabama
Institute for Deaf and Blind, the Department of Youth Services school district, and private
and church schools as defined in Section 16-28-1, and which offer...
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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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40-7-58
Section 40-7-58 Design and operation of system; advisory committee. (a)(1) To ensure
that local taxing jurisdictions have meaningful input into the development and operation of
OPPAL, a state and local advisory committee is hereby established to review the design and
operation of the system and to make recommendations regarding the system requirements and
functionality to the Commissioner of Revenue. (2) The advisory committee shall consist of
the following individuals: a. Two local tax officials appointed by the Association of Alabama
Tax Administrators. b. Two local tax officials appointed by the Alabama Association of Assessing
Officials. c. One county commissioner appointed by the Association of County Commissioners
of Alabama. d. One probate judge who serves as chair of the county commission appointed by
the Alabama Probate Judges Association. e. One representative of the business community, appointed
by the Business Council of Alabama. f. One representative of the retail...
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41-15B-1
Section 41-15B-1 Definitions. For purposes of this chapter, the following terms have
the meanings respectively ascribed to them: (1) AT-RISK CHILDREN. Children who because of
social, health, or educational factors are experiencing difficulty with learning, school achievement,
or preparation for employment as evidenced by excessive absence from school without acceptable
excuse, by virtue of being parents, by having been referred to the juvenile court, or by being
one or more years behind their age group in the number of credits obtained or in basic skill
levels obtained. (2) CHILD POPULATION. The population of children below the age of 18 in any
federal decennial census. (3) COUNCIL. The Alabama Children's Policy Council created pursuant
to Sections 12-15-130 to 12-15-132, inclusive. (4) FUND. The Children First Trust Fund as
established by Section 41-15B-2. (5) JUVENILE PROBATION SERVICES. Any juvenile probation
officer, including, but not limited to, administrative personnel, juvenile...
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41-23-30
Section 41-23-30 Contracts with eligible businesses to provide for tax exemptions; preference
to Alabama manufacturers; endorsement resolution; certification as to employees; wage subsidies.
(a) The department, after consultation with the council, and with the approval of the Governor,
may enter into contracts with eligible businesses to provide: (1) For the exemption from sales
and use tax imposed by the State of Alabama or from sales and use tax imposed by its political
subdivisions, upon approval of the governing authority thereof, of the purchases of the material
used in the construction of a building, or any addition or improvement thereon, for housing
any legitimate zone business enterprise, and machinery and equipment used in that enterprise.
(2) For certain exemptions from income taxes levied by the State of Alabama levied on eligible
corporations and individuals for a period of five years. (3) For certain exemptions of business
privilege taxes levied by the State of Alabama...
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44-1-51
Section 44-1-51 Composition; compensation; records. (a) The Governor shall be the ex
officio Chair of the Youth Services Board. (b) The board shall be composed of 18 voting members,
five of whom shall be the Commissioner of the State Department of Human Resources, the State
Superintendent of Education, the Commissioner of Mental Health, the State Health Officer,
and the Director of the Alabama Law Enforcement Planning Agency, each of whom may delegate
his or her vote to an agent or employee by written notification 10 days prior to a meeting
of the board. (c) The chair, vice chair, and secretary of the board shall be elected by the
members thereof. The chair shall vote only in the case of a tie. (d) The Speaker of the Alabama
House of Representatives shall appoint two members to be selected from the membership of the
House and the Presiding Officer of the Alabama Senate shall appoint two members to be selected
from the membership of the Senate. The President of the Alabama Council of...
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11-51-210
Section 11-51-210 Standard singular and multiple jurisdictional tax forms. (a) By December
31, 1998, the Department of Revenue shall develop and promulgate in the form of a proposed
agency rule a standard multi-jurisdictional tax form and a singular jurisdictional tax form
for the reporting and payment of municipal and county sales, use, rental, and lodgings taxes
for those municipalities and counties for which the department serves as the collecting agent
from time to time. (b) By December 31, 1998, a committee consisting of three representatives
appointed by the Alabama League of Municipalities (ALM), who shall be municipal employees,
officials, or attorneys, and three representatives appointed by the Association of County
Commissions of Alabama (ACCA), who shall be county employees, officials, or attorneys, shall
develop a standard multiple jurisdictional tax form and a singular jurisdictional tax form
for the reporting and payment of all county and municipal sales, use, rental, and...
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16-1-38
Section 16-1-38 Financial and education law training for newly elected superintendents
of education. (a)(1) Each person newly elected or appointed as a city or county superintendent
of education shall, prior to assuming office, attend and satisfactorily complete a training
program on school finances and education law. This requirement shall be applicable upon the
development and offering of the training program as provided in this section. (2) The
State Superintendent of Education, based upon reasonable cause, may allow a newly elected
or appointed superintendent to attend and satisfactorily complete the training program after
assuming office. (3) Superintendents serving on May 31, 2001, may attend such training program.
(4) The Department of Education, or its designee, shall provide the training program at no
cost. (b)(1) The training program shall be formulated by a committee comprised of the State
Superintendent of Education and each of the following: a. A representative of the...
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16-6E-4
Section 16-6E-4 Intervention in local education operations and assumption of control
by State Board of Education. The State Board of Education may intervene in the educational
operations of a city or county board of education and thereby assume general and direct control
over all decision making and operational functions of the city or county board of education
under and subject to the following terms and conditions: (1) If the State Superintendent of
Education determines that a majority of the schools in the system are priority schools, or
the system is not in compliance with Chapter 13A of this title or the accreditation status
of the system or a majority of the schools in the system has been placed on probation, or
suspended, or revoked, or if any other formal disciplinary action has been ordered by the
accrediting authority, the State Superintendent of Education shall issue a written notice
to the local superintendent of education and the presiding officer of the city or county...
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16-6F-11
Section 16-6F-11 Public School and College Authority funding; local school system facilities
and land. (a) Access to Alabama Public School and College Authority (PSCA) funds. (1) Public
charter schools shall have the same rights and access to PSCA funding opportunities as non-charter
public schools. (2) The PSCA and the department shall adopt and maintain a policy to ensure
that public charter schools receive access to equitable facilities funding. (b) Access to
local school system facilities and land. (1) A public charter school shall have a right of
first refusal to purchase or lease at or below fair market value a closed or unused public
school facility or property located in a school system from which it draws its students if
the school system decides to sell or lease the public school facility or property. (2) Unused
facility means a school building or other local board of education owned building that is
or could be appropriate for school use, in which more than 60 percent of the...
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