Code of Alabama

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28-3-207
Section 28-3-207 Exemption of sales to certificated or licensed air carrier with hub operation
in state from this article. There is hereby exempted from the provisions of this article and
from the computation of the amount of tax levied, assessed or payable under such article,
the sale of all spirituous or vinous liquors sold by the Alabama Alcoholic Beverage Control
Board to a certificated or licensed air carrier with a hub operation within this state, for
use in conducting intrastate, interstate or foreign commerce for transporting people or property
by air. For the purpose of this section the words "hub operation within this state"
shall be construed to have all of the following criteria: (1) There originates from the location
15 or more flight departures and five or more different first-stop destinations five days
per week for six or more months during the calendar year; and (2) Passengers and/or property
are regularly exchanged at the location between flights of the same or a...
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34-23-1
inorganic origin. (5) DISPENSE. To sell, distribute, administer, leave with, give away, dispose
of, deliver, or supply a drug or medicine to the ultimate user or his or her agent. (6) DRUGS.
All medicinal substances, preparations, and devices recognized by the United States Pharmacopoeia
and National Formulary, or any revision thereof, and all substances and preparations intended
for external and internal use in the cure, diagnosis, mitigation, treatment, or prevention
of disease in man or animal and all substances and preparations other than food intended
to affect the structure or any function of the body of man or animal. (7) EXTERN. A
candidate for licensure as a pharmacist during the time prior to graduation from an accredited
college of pharmacy. (8) HOSPITAL. An institution for the care and treatment of the sick and
injured, licensed by the Alabama State Board of Health and authorized to be entrusted with
the custody of drugs and medicines, the professional use of drugs and...
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45-28A-44
Section 45-28A-44 Regulation of sale and consumption of alcoholic beverages. (a) This section
shall apply only to the City of Gadsden. (b)(1) The voters of the City of Gadsden may authorize
the sale of alcoholic beverages for on and off premises consumption within the municipality
seven days a week by an election pursuant to this section, in the following manner: The governing
body of the City of Gadsden, by resolution, shall call an election for the municipality to
determine the sentiment of the voters of the municipality residing within the corporate limits,
as to whether or not it may determine whether alcoholic beverages can be legally sold or distributed
on Sunday for on-premises and off-premises consumption within the municipality. (2) On the
ballot to be used for such election, the question shall be in the following form: "Do
you favor the legal sale and distribution of alcoholic beverages for on and off premises consumption
within the corporate limits of the City of Gadsden...
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20-2-182
Section 20-2-182 License required for furnishing listed precursor chemical; licensing procedure;
record of transactions. (a) A manufacturer, wholesaler, retailer, or other person who sells,
transfers, manufactures, purchases for resale, or otherwise furnishes any listed precursor
chemical defined in Section 20-2-181 must first obtain on a biennial basis a license issued
by the Board of Pharmacy upon payment of a fee as prescribed by rule of the board to the secretary
of the board. Licenses shall be issued biennially beginning in 2010. All licenses shall expire
on December 31 of even-numbered years. Every holder of such a license in order to continue
to be licensed shall pay a biennial renewal fee to be prescribed by rule of the board. The
renewal fee shall be due on October 31 and shall be delinquent after December 31 of even-numbered
years. The payment of the renewal fee shall entitle the holder thereof to renewal of his or
her license at the discretion of the board. If any holder of...
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20-2-2
other institution licensed, registered, or otherwise permitted to distribute, dispense, conduct
research with respect to, or to administer a controlled substance in the course of professional
practice or research in this state. (21) PRODUCTION. The manufacture, planting, cultivation,
growing, or harvesting of a controlled substance. (22) STATE. When applied to a part of the
United States, the term includes any state, district, commonwealth, territory, insular possession
thereof, and any area subject to the legal authority of the United States of America. (23)
ULTIMATE USER. A person who lawfully possesses a controlled substance for his or her own use
or for the use of a member of his or her household or for administering to an animal
owned by him or her or by a member of his or her household. (Acts 1971, No. 1407, p. 2378,
§101; Acts 1976, No. 699, p. 965, §1; Acts 1989, No. 89-242, p. 342, §3; Act 2001-971,
3rd Sp. Sess., p. 873, §2; Act 2016-293, p. 730, §5; Act 2019-502, §1.)...
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28-3-11
Section 28-3-11 Invoices and receipts to be maintained by persons, firms, etc., selling or
shipping goods, merchandise, etc., to persons, firms, etc., in another state or to federal
government for army, navy or marine purposes; exemption from taxation goods purchased from
Alcoholic Beverage Control Board for export to another country. (a) Where goods, wares, or
merchandise enumerated in this chapter are sold or shipped to any person, firm, corporation,
or association of persons in another state, the seller or shipper in this state shall make
and preserve for three years a duplicate invoice bill, giving the name of the person, firm,
corporation, or association of persons to whom shipped, delivered, or sold, the date of sale
or shipment, and the quantity of the merchandise sold or shipped. The seller in this state
shall have on file a freight, express, or postal receipt for the merchandise showing that
the merchandise was turned over to a common carrier engaged in interstate commerce. If...

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34-24-145
Section 34-24-145 Establishment of preceptorship, etc., authorized; issuance and expiration
of limited license; board to establish rules, etc., for implementation of section. (a) The
State Board of Chiropractic Examiners is hereby authorized to establish a preceptorship and
extern program whereby chiropractic students enrolled in their last year at board-approved
chiropractic colleges accredited by the Council of Chiropractic Education and recent chiropractic
graduates of such schools may be issued a limited license to practice chiropractic under the
direct on-premises supervision of a sponsor licensed to practice chiropractic in the State
of Alabama, and in the case of chiropractic students, also under the supervision of the school.
The limited license shall expire immediately upon the board issuing the results of the second
licensure examination. (b) The State Board of Chiropractic Examiners shall prohibit the use
of more than one limited license student or graduate to one sponsor...
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34-36-13
Section 34-36-13 License required; exemptions. (a) No person shall engage in the electrical
contracting business or perform work as a master or journeyman electrician unless such person
shall have received a license from the board or from the county or municipality where the
electrical contracting work is being performed; provided, however, the provisions of this
chapter shall not apply: (1) To the installation, construction, or maintenance of power systems
for the generation and secondary distribution of electric current constructed under the provisions
of the National Electrical Safety Code which regulates the safety requirements of utilities.
(2) To the installation, construction, maintenance, or repair of telephone or signal systems
by or for public utilities or their corporate affiliates, when such work pertains to the services
furnished by such utilities. (3) To any technician employed by a municipal franchised CATV
system. (4) To any master or journeyman electrician employed by...
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34-8A-16
Section 34-8A-16 Disciplinary actions; discovery. (a) The board by a majority of the board
members present and voting is authorized to withhold, deny, revoke, or suspend, any license
or certificate issued or applied for in accordance with this chapter or otherwise discipline
a licensed professional counselor or associate licensed counselor upon proof by proper hearing
that the applicant, licensed professional counselor, or associate licensed counselor: (1)
Has been convicted, within or without the jurisdiction of this state, of a felony, or any
offense involving moral turpitude, the record of conviction being conclusive evidence thereof.
(2) Has violated the current code of ethics adopted by the board. (3) Is using any narcotic
or any alcoholic beverage to an extent or in a manner dangerous to any other person or the
public, or to an extent that it impairs his or her ability to perform the work of a licensed
professional counselor or associate licensed counselor with safety to the...
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40-17-329
Section 40-17-329 Exemptions. (a) Unless otherwise provided for in this subsection, sales of
motor fuel to the following are exempt from the tax levied by subsection (a) of Section 40-17-325
and shall not be paid at the rack: (1) All motor fuel exported from this state for which proof
of export is available in the form of a terminal issued destination state shipping document
that is a. exported by a supplier who is licensed in the destination state or b. is sold by
a supplier to a licensed exporter for immediate export to a state for which the applicable
destination state motor fuel excise tax has been collected by the supplier who is licensed
to remit the tax to the destination state. If the motor fuel is exempt from the excise tax
due to the product being exported from this state, then the motor fuel exported from this
state shall also be exempt from the inspection fee imposed under Section 8-17-87. This exemption
shall not apply to any motor fuel which is transported and delivered...
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