40-23-60
Section 40-23-60 Definitions. For the purpose of this article, the following terms shall have
the respective meanings ascribed to them in this section: (1) PERSON or COMPANY. Any individual,
firm, company, partnership, association, corporation, receiver or trustee, or any other group
or combination acting as a unit, and the plural as well as the singular number, unless the
intention to give a more limited meaning is disclosed by the context. (2) DEPARTMENT. The
Department of Revenue of the State of Alabama. (3) COMMISSIONER. The Commissioner of Revenue
of the State of Alabama. (4) WHOLESALE SALE or SALE AT WHOLESALE. Any one of the following:
a. A sale of tangible personal property by wholesaler to licensed retail merchants, jobbers,
dealers or other wholesalers for resale and does not include a sale by wholesalers to users
or consumers, not for resale. b. A sale of tangible personal property or products, including
iron ore, and including the furnished container and label of such...
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45-5-242
Section 45-5-242 Levy of gasoline tax; use of proceeds. (a) The following words, when used
in this section shall have the meaning ascribed to them below, unless the context clearly
indicates a different meaning: (1) "Gasoline" means any type of gasoline, naptha,
or other liquid motor fuel, or any device or substitute therefor, commonly used in internal
combustion engines. (2) "Diesel fuel" means any type diesel oil, tractor fuel, gas
oil, distillate or liquefied gas, jet fuel, or any device or substitute therefor. (3) "Kerosene"
means the product known commercially as "kerosene oil." (b) In addition to all other
taxes and licenses, there is hereby levied upon every distributor, refiner, retail dealer,
or storer of gasoline, kerosene, or diesel fuel in Blount County, Alabama, an excise tax of
one cent ($.01) per gallon upon the selling, distributing, storing, or withdrawing from storage
in Blount County for any use, gasoline, kerosene, or diesel fuel as defined by this section;...

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22-40A-3
Section 22-40A-3 Definitions. The following terms shall have the following meanings unless
the context clearly indicates otherwise: (1) APPROVED. Authorized, certified, permitted by,
or meets standards of a regulatory authority. (2) AUTHORIZED DISPOSAL. For purposes of this
chapter only, authorized disposal shall be the deposit of a tire in a landfill properly permitted
to accept tires and tire materials for disposal. (3) CLEANUP. For purposes of this chapter,
cleanup means the cleaning up, remediation, control, or removal of scrap tires from the environment.
(4) CONSUMER. a. For purposes of this chapter a consumer is defined as either: 1. A retail
purchaser. 2. A dealer who buys a tire to be installed on a vehicle for resale. b. A wholesale
purchaser who buys tires for resale is not considered a consumer. (5) DEPARTMENT. The Alabama
Department of Environmental Management (ADEM) or its successor organization or organizations
having similar responsibility. (6) ENFORCEMENT OFFICER. An...
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27-17A-2
Section 27-17A-2 Definitions. As used in this chapter, the following terms shall have the following
meanings: (1) ALTERNATIVE CONTAINER. A nonmetal receptacle or enclosure, without ornamentation
or a fixed interior lining, which is designed for the encasement of human remains and which
is made of cardboard, pressed-wood, composition materials (with or without an outside covering),
or pouches of canvas or other materials. (2) ARRANGEMENT CONFERENCE. The meeting occurring
either at need or preneed between the seller and the purchaser during which funeral or cemetery
merchandise and services are discussed. (3) ARRANGEMENT CONFERENCE FEE. The charge to the
purchaser in conjunction with the arrangement conference. (4) AT NEED. At the time of death,
or immediately following death. (5) AUTHORIZING AGENT. One who is lawfully authorized to control
the final disposition of human remains. (6) BELOW-GROUND CRYPT. A preplaced enclosed chamber,
which is usually constructed of reinforced concrete,...
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28-3-190
Section 28-3-190 Levy of tax; collection; disposition of proceeds by localities; enforcement
and administration; penalties; exclusive nature of tax. (a) Levy. In addition to the excise
tax levied by Article 5A of Chapter 3 of this title and the licenses provided for by Chapter
3A of this title and by Section 28-3-194, and any acts amendatory thereof, supplementary thereto
or substituted therefor, and municipal and county licenses, there is hereby levied a privilege
or excise tax on every person licensed under the provisions of Chapter 3A who sells, stores,
or receives for the purpose of distribution, to any person, firm, corporation, club, or association
within the State of Alabama any beer. The tax levied hereby shall be measured by and graduated
in accordance with the volume of sales by such person of beer, and shall be an amount equal
to one and six hundred twenty-five thousands cents (1.625 cents) for each four fluid ounces
or fractional part thereof. (b) Collection. The tax levied...
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28-4-23
Section 28-4-23 Keeping, etc., of prohibited liquors and beverages in lockers, rooms, etc.,
of social clubs, etc.; duty of officers of such clubs, etc., to prevent violations of section.
No prohibited liquors and beverages shall be kept or permitted to be kept by members or others
in any locker or room of or on the premises of any social club or of any other association
or organization of persons, whether of a fraternal or social nature or otherwise, and whether
incorporated or not, and such club or club room shall not be deemed to be at the home or private
premises of any member thereof. It shall be the duty of all officers of any such club or association
of persons, and especially of the secretary, manager or other officer in charge of the premises,
to prevent the violation of this section by the members or by others resorting thereto. The
presence of prohibited liquor in any locker or any other place on the premises or about the
rooms of any such club or association of persons shall...
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28-4-293
Section 28-4-293 Property rights in prohibited liquors and beverages, vessels, vehicles, etc.,
kept, used, etc., for purpose of violating temperance laws, etc.; seizure, forfeiture, disposition,
etc., of same generally. No property rights of any kind shall exist in prohibited liquors
and beverages, vessels, fixtures, furniture, implements or vehicles kept or used for the purpose
of violating any law for the promotion of temperance or the suppression of the evils of intemperance,
nor in any such liquors and beverages when received, possessed or stored in any forbidden
place or anywhere forbidden by law. In all such cases the liquors and beverages are forfeited
to the State of Alabama and may be searched for and seized and forfeited and disposed of under
the rules prescribed by law concerning contraband liquors and beverages or by order of the
judge or court, after a conviction, when such liquors and beverages have been seized for use
as evidence. (Acts 1915, No. 491, p. 553; Code 1923,...
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28-4-251
Section 28-4-251 Search warrant for seizure of prohibited liquors and beverages, etc., generally
- Issuance - Authorization and procedure generally. Search warrants for the seizure of liquors
and beverages that are prohibited to be sold or otherwise disposed of in this state, together
with the vessel or other receptacle in which they are contained, may be issued as prescribed
in this article, and proceedings may be had to secure the destruction of such liquors, beverages,
vessels and receptacles upon the grounds and in the manner provided in this article. (Acts
1909, No. 191, p. 63; Acts 1915, No. 2, p. 8; Code 1923, §4741; Code 1940, T. 29, §210;
Acts 1951, No. 905, p. 1544.)...
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28-4-93
Section 28-4-93 Delivery of prohibited liquors or beverages to stores, shops, dwellings, etc.,
from which sale prohibited deemed prima facie evidence of sale, etc. The delivery of liquors
or beverages prohibited by the law of the state to be manufactured, sold or otherwise disposed
of in or from any store, shop, warehouse, boat or other vessel or vehicle of any kind or any
shanty or tent or any building or place used for the purpose of traffic or any dwelling house
or dependency thereof, if any part of the same is used as a public eating house, grocery or
other place of common resort, shall be deemed prima facie evidence of a sale or other unlawful
disposition. (Acts 1909, No. 191, p. 63; Acts 1915, No. 2, p. 8; Code 1923, §4686; Code 1940,
T. 29, §156.)...
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28-4-256
Section 28-4-256 Search warrant for seizure of prohibited liquors and beverages, etc., generally
- Issuance - Issuance by judge. If the judge of the district court is satisfied of the existence
of ground or grounds for the application, or one of them, or that there is probable cause
to believe the existence of them, or one of them, he must issue a search warrant, signed by
him, directed to the sheriff or to any lawful officer, commanding him to forthwith search
the place named for the prohibited liquors and beverages and to bring them before the judge.
If the warrant is sought to search a place whose keeper or owner is unknown, the affidavit
may so state and the warrant may issue accordingly. The judge of the district court may direct
the warrant to the chief of police or any police officer of a municipality when the place
to be searched is within a municipality or within the police jurisdiction thereof. (Acts 1909,
No. 191, p. 63; Acts 1915, No. 2, p. 8; Code 1923, §4746; Code 1940,...
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