Code of Alabama

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40-2A-7
years from the date the return is filed with the department, whichever is later. This subparagraph
shall not apply to any corporation unless dissolution is completed within 18 months of the
date of the written notice. e. If a taxpayer has made the election provided in subsection
(d) or (e) of Section 40-18-8, a preliminary assessment based on the gain realized as a result
of the involuntary conversion [in the case of subsection (d) of Section 40-18-8] or a rollover
of gain on the sale of a personal residence [as provided in subsection (e) of Section
40-18-8] may be entered within three years from the date the taxpayer notified the department
of the replacement of the property in accordance with subsection (d) or (e) of Section 40-18-8,
as the case may be, or of his or her intention not to replace the property. f. If a taxpayer
has validly elected to have the provisions of subdivision (a) (7) of Section 40-18-6 and subsection
(l) of Section 40-18-8 apply to an acquisition of stock...
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2-13-14
Section 2-13-14 Requirements relative to milk and cream tests. Any person, firm, company, association,
corporation or agent thereof engaged in the business of buying milk or cream on the basis
of or in any manner with reference to the amount or percentage of butterfat contained therein,
as determined by the Babcock test, shall use standard Babcock bottles, pipettes and weights
as defined in specifications for "Standard Babcock Testing Glassware and Weights,"
which shall be passed by the State Board of Agriculture and Industries. All such Babcock test
bottles, pipettes and weights so used shall be subject to inspection and proper approval or
condemnation in the same manner as is authorized in the inspection of other weighing or measuring
devices. It shall be unlawful for any person, persons, firm, company, association, corporation
or any agent or agents thereof to use any other than standard test bottles, pipettes and weights
to determine the amount of fat in milk or cream bought on the...
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28-4-1
Section 28-4-1 Definitions. When used in this chapter, the following words and phrases shall
have the following meanings, respectively, unless the context clearly indicates otherwise:
(1) BREWER. Every person, firm, association or corporation that manufactures fermented liquors
of any name or description from malt, wholly or in part, or from any substitute therefor.
(2) DISTILLER. Every person, firm, association or corporation that produces distilled spirits
or who brews or makes mash, wort or wash fit for distillation or for the production of spirits
or who, by any process of evaporation, separates alcoholic spirits from any fermented substance
or who, making or keeping mash, wort or wash, has also in possession or use a still. (3) LIQUOR
NUISANCES. a. Any rooms or structures used for the unlawful manufacture, sale, furnishing,
distilling, rectifying, brewing or keeping of liquors or beverages that are prohibited by
the laws of Alabama to be manufactured, sold or otherwise disposed of...
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2-15-295
Section 2-15-295 Dipping of cattle in tick infested or quarantined ranges, farms, etc. Every
person, firm, company or corporation having in possession or in charge as owner, agent or
otherwise one or more cattle in a tick infested or quarantined county or on a tick infested
or quarantined premises, range, farm or pasture that has not been released from state and
federal quarantine shall dip the cattle regularly once every two weeks on the day and at the
vat specified by the inspector in charge of the vat most convenient or nearest to the cattle.
The livestock inspector shall issue one printed or written dipping notice to the person or
persons in charge or in possession of the cattle and shall serve said notice by leaving a
copy of said notice with the person or persons in charge of or in possession of the cattle
and shall make a return of said service on the original of said notice, and the serving of
said dipping notice shall be legally sufficient to require the owner, agent, firm or...
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34-8-6
Section 34-8-6 Prohibited acts; penalties; cease and desist orders. (a) Any person, firm, or
corporation not being duly authorized who shall engage in the business of general contracting
in this state, except as provided for in this chapter, and any person, firm, or corporation
presenting or attempting to file as its own the license certificate of another, or who shall
give false or forged evidence of any kind to the board, or to any member thereof, in obtaining
a certificate of license, or who falsely shall impersonate another, or who shall use an expired
or revoked certificate of license shall be deemed guilty of a Class A misdemeanor and for
each offense for which he or she is convicted shall be punished as provided by law. Furthermore,
any person including an owner, architect, engineer, construction manager, or private awarding
authority who considers a bid from anyone not properly licensed under this chapter shall be
deemed guilty of a Class B misdemeanor and shall for each...
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40-12-255
Section 40-12-255 Manufactured homes. (a) Every person, firm, or corporation who owns, maintains
or keeps in this state a manufactured home as defined according to subsection (n) of this
section, except a manufactured home that constitutes a part of the inventory of a manufacturer
or dealer, shall pay an annual registration fee of $24 for an owner occupied single wide (one
transportable module) manufactured home, $48 for an owner occupied double wide or larger (two
or more transportable modules) manufactured home, $48 for a commercial single wide (one transportable
module) manufactured home, or $96 for a commercial double wide or larger (two or more transportable
modules) manufactured home, provided, however, that any manufactured home 10 years of age
or greater but less than 20 years of age shall pay 75 percent of the above stated fees, and
any manufactured home 20 years of age or greater shall pay 50 percent of the above stated
fees; and upon payment thereof such owner shall be...
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45-35-21
Section 45-35-21 Regulation and sale of alcoholic beverages. (a) It shall be unlawful for any
person, firm, corporation or association to sell or offer for sale any spirituous or vinous
liquors in Houston County except at Alabama Alcoholic Beverage Control liquor stores and at
retail liquor establishments within the corporate limits of the City of Dothan in Houston
County and licensed by the general laws of the State of Alabama and also licensed by the City
of Dothan as herein provided. (b) Each licensee of the City of Dothan under this section,
in order to be eligible for the license, shall meet all of the licensing prerequisites and
requirements of the general laws of the State of Alabama and the rules and regulations of
the Alabama Alcoholic Beverage Control Board. It shall be unlawful for any licensee of the
City of Dothan, licensed pursuant to this section, to sell or offer for sale any spirituous
or vinous liquors without a state and a city license for such privilege. (c) Nothing...
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28-4-123
Section 28-4-123 Acceptance of delivery from common carrier, etc., of liquors from another
state, etc., with intent to use, etc., same in violation of laws of state. It shall be unlawful
for any person, firm or corporation to accept from any railroad company, express company or
other common carrier or any officer, agent or employee of any of them or from any other person
any delivery of the liquors mentioned in Section 28-4-120, or any of them, when transported
into this state or delivered in this state in any manner or by any means whatsoever from the
points or places mentioned in Section 28-4-120, where the said person, firm or corporation
so accepting such delivery intends to receive, possess or sell or in any manner use, either
in the original package or otherwise, the said liquors, or any of them, in violation of any
law of this state. (Acts 1915, No. 10, p. 39; Code 1923, §4690; Code 1940, T. 29, §160.)...

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37-1-135
Section 37-1-135 Action on bond for damages resulting from suspension of rates or orders. Any
person, firm, company, or corporation who shall sustain any loss, injury or damage
by reason of the suspension of the rates or orders, or any of them, as aforesaid, may bring
a civil action on the bonds in the name of the State of Alabama, for his use, and recover
such damages as he may have so sustained, including any overcharge or excess rate or charge
paid by him, on account of the suspension of the rates, charges, or orders. A copy of the
bond, duly certified by the secretary or chief clerk or any member of the Public Service Commission
under the seal of the commission, shall be received in evidence without further proof. (Code
1907, §5697; Code 1923, §9689; Code 1940, T. 48, §93.)...
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37-2-42
Section 37-2-42 Refund of excessive charges upon submission of expense bill or receipt. Any
person, firm or corporation may submit to the commission, by mail or in person, any transportation
company expense bill or receipt, showing charges paid for transportation of any property by
freight or express for the purpose of having the same examined with respect to the correctness
of weights, rates, and charges indicated thereon. Upon receipt of any such expense bill or
receipt, the commission shall make such examination as is necessary, and if it shall be found
that any such weights, rates or charges are incorrect, the commission shall order the transportation
company in error to refund to the person, firm or corporation which submitted such expense
bills or receipts any over or excessive charges paid by such person, firm or corporation.
The commission shall impose and collect a reasonable charge for the performance of the service
required under this section. All funds received from such...
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