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40-25-18
Section 40-25-18 Evasion of stamp tax. (a) Persons failing to properly affix the required
stamps to any cigars, cheroots, stogies, cigarettes, smoking tobacco, chewing tobacco, and
snuff shall be required to pay, as part of the tax imposed hereunder, a penalty of not less
than twenty-five dollars ($25) nor more than five hundred dollars ($500). Each article or
commodity not having proper stamps affixed thereto as herein required shall be deemed a separate
offense. Any cigars, cheroots, stogies, cigarettes, smoking tobacco, chewing tobacco, and
snuff in the place of business of any person required by this article to stamp the same shall
be prima facie evidence that they are intended for sale. The Department of Revenue, upon good
cause shown, may waive or remit any penalty or any part thereof provided for in this section.
Any person, firm, corporation, club, or association of persons who has been found guilty of
violating this article and who, after being punished by fine, penalty,...
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45-13-41
Section 45-13-41 License requirements; operation of massage parlor; unlawful activities;
violations. (a) The provisions of this section shall apply to all counties having a
population of not less than 26,000 nor more than 26,800 inhabitants according to the 1970
or any subsequent federal decennial census. (b) The following words and terms as used in this
section shall, unless the context requires a different meaning, have the meanings respectively
ascribed to them by this section: (1) The term "massage parlor" shall mean
any establishment, building, room, or place other than a regularly licensed hospital, medical
clinic, nursing home, or dispensary, the offices of a physician, a surgeon, or an osteopath,
where non-medical, non-surgical, non-osteopathic, and non-chiropractic manipulative exercises,
massages, or procedures are practiced upon the human body, or any part thereof, for other
than cosmetic or beautifying purposes, with or without the use of mechanical or other devices,
by...
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45-25-242.40
Section 45-25-242.40 Definitions. The term "gasoline" as used in this subpart
shall include gasoline, naptha and other liquid motor fuels or any devices or substitutes
therefor commonly used in internal combustion engines, provided that nothing contained in
this subpart shall apply to those products commonly known as kerosene oil, fuel oil, and crude
oil used for lighting or heating purposes. The term "person" means and includes
every person, corporation, copartnership, company, agency, or association, singular or plural.
The term "distributor" shall include any person who shall engage in the selling
of gasoline as herein defined in DeKalb County, by wholesale, in domestic trade, but shall
not apply to any transaction by such distributor in interstate commerce. The term "retail
dealer" shall include any person herein defined as the distributor who is also engaged
in the sale of gasoline as herein defined at any place in DeKalb County in broken quantities.
The term "storer" as used...
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45-25-242
Section 45-25-242 Definitions. The term "gasoline" as used in this subpart
shall include gasoline, naptha and other liquid motor fuels or any devices or substitutes
therefor commonly used in internal combustion engines, provided that nothing contained in
this subpart shall apply to those products commonly known as kerosene oil, fuel oil, and crude
oil used for lighting or heating purposes. The term "person" means and includes
every person, corporation, copartnership, company, agen¬cy, or association, singular or plural.
The term "distributor" shall include any person who shall engage in the selling
of gasoline as herein defined in DeKalb County, by wholesale, in domestic trade, but shall
not apply to any transaction by such distributor in interstate commerce. The term "retail
dealer" shall include any person herein defined as the distributor who is also engaged
in the sale of gasoline as herein defined at any place in DeKalb County in broken quantities.
The term "storer" as used...
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45-27-245
Section 45-27-245 Levy and collection of taxes on gross sales or gross receipts. Subject
to the provisions of Section 45-27-245.06, there is hereby levied, in addition to all
other taxes of every kind now imposed by law, and shall be collected as herein provided, a
privilege or license tax against the person on account of the business activities and in the
amount to be determined by the application of rates against gross sales, or gross receipts,
as the case may be, as follows: (1) Upon every person, firm, or corporation (including the
State of Alabama, the University of Alabama, Auburn University, and all other institutions
of higher learning in the state, whether such institutions be denominational, state, county,
or municipal institutions, and any association or other agency or instrumentality of such
institutions) engaged or continuing within Escambia County in the business of selling at retail
any tangible personal property whatsoever, including merchandise and commodities of...
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45-35-244.01
Section 45-35-244.01 Levy of privilege or license tax. There is hereby levied, for the
period of time provided for herein, in addition to all other taxes of every kind now imposed
by law, and shall be collected as herein provided a privilege or license tax on account of
the business activities and in the amount to be determined by the application of rates against
gross sales or gross receipts, as the case may be, as follows: (1) Upon every person, firm,
or corporation, including the State of Alabama, the University of Alabama, Auburn University,
and all other institutions of higher learning in the state, whether such institutions be denominational,
state, county, or municipal institutions, and any association or other agency or instrumentality
of such institutions, engaged or continuing within the county in the business of selling at
retail any tangible personal property whatsoever, including merchandise and commodities of
every kind and character, not including, however, bonds or...
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13A-11-75
Section 13A-11-75 Permit to carry pistol in vehicle or concealed on person - Issuance;
fee; revocation; release of information. (a)(1)a. The sheriff of a county, upon the application
of any person residing in that county, within 30 days from receipt of a complete application
and accompanying fee, shall issue or renew a permit for such person to carry a pistol in a
vehicle or concealed on or about his or her person within this state for one- to five-year
increments, as requested by the person seeking the permit, from date of issue, unless the
sheriff determines that the person is prohibited from the possession of a pistol or firearm
pursuant to state or federal law, or has a reasonable suspicion that the person may use a
weapon unlawfully or in such other manner that would endanger the person's self or others.
In making such determination, the sheriff may consider whether the applicant: 1. Was found
guilty but mentally ill in a criminal case. 2. Was found not guilty in a criminal case...
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20-2-190.2
Section 20-2-190.2 Electronic drug offender tracking system. (a) For the purposes of
this section, the following words shall have the following meanings: (1) DRUG RELATED
CONVICTION. Any conviction or plea of nolo contendere for the offense of possession, distribution,
trafficking, or any degree of manufacture of controlled substances, or drug paraphernalia.
A drug related conviction shall also include the inchoate crimes of attempt, solicitation,
or conspiracy of any of the drug related crimes. (2) DRUG OFFENDER. Any person who has any
conviction listed in subdivision (1). (b) Effective January 1, 2013, the State Bureau of Investigations
shall implement a real-time electronic drug offender tracking system to catalogue all criminal
convictions in this state of persons convicted of felonies or misdemeanors involving the possession,
distribution, manufacture, or trafficking of controlled substances. This catalogue shall include,
but not be limited to, paraphernalia convictions,...
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32-20-2
Section 32-20-2 Definitions. For purposes of this chapter, the following terms shall
have the meanings respectively ascribed to them in this section, except where the context
clearly indicates a different meaning: (1) DEALER. A person licensed by the Alabama Manufactured
Housing Commission as a manufactured home retailer and engaged regularly in the business of
buying, selling, or exchanging manufactured homes in this state, and having an established
place of business. (2) DEPARTMENT. The Department of Revenue of this state. (3) DESIGNATED
AGENT. Each judge of probate, commissioner of licenses, director of revenue, or other county
official in this state authorized and required by law to issue motor vehicle license tags,
unless otherwise provided by law, who may perform his or her duties under this chapter personally
or through his or her deputies, or such other persons located in this state, as the department
may designate. The term shall also mean those dealers as herein defined who...
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35-8-17
Section 35-8-17 Liens in favor of association. The association shall have a lien on
each unit for any unpaid assessment duly made by the association for a share of common expenses,
limited common expenses or otherwise, together with interest thereon and, if authorized by
the declaration or bylaws, reasonable attorney's fees. Such lien shall be effective from and
after the time of recording in the public records of the county in which the unit is located
of a claim of lien stating the description of the unit, the name of the record owner, the
amount due, and the date when due. Such claim of lien shall include only sums which are due
and payable when the claim of lien is recorded and shall be signed and verified by an officer
or agent of the association. Upon full payment of all sums secured by the lien, the party
making payment shall be entitled to a recordable satisfaction of lien. All such liens shall
be subordinate to any lien for taxes, the lien of any mortgage of record, and any...
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