Code of Alabama

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28-4-290
Section 28-4-290 Advertisement and sale by sheriff, etc., of vehicle, animal, etc., seized
for illegal transportation of liquor or beverages where owner, etc., cannot be ascertained;
rights in seized vehicles, animals, etc., disposed of upon such sale by sheriff or sale by
court in condemnation proceedings. Any sheriff or other officer who seizes or comes into possession
of such vehicle, animal or property illegally used for the transportation of liquor or beverages
within or into the state and does not know or cannot ascertain the possessor or owner thereof
shall advertise and sell the same according to the rules for selling personal property under
execution, and both the court in condemnation proceedings and the said officer on advertisement
shall sell the right of all interested persons in and to said conveyances, vehicles and other
property who aided or assisted in the illegal transportation or who had knowledge or notice
thereof or could by reasonable diligence have obtained...
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28-4-55
Section 28-4-55 Allowance, etc., of operation, etc., of still, etc., upon premises by another.
It shall be unlawful for any person, firm or corporation to permit or allow anyone to have,
possess, operate or locate on his premises any apparatus, plant or structure for the distilling
or manufacturing of prohibited liquors or beverages or any of them. When such apparatus, plant
or structure is found upon said premises, the fact shall be prima facie evidence that the
tenant or owner in actual possession of the premises has knowledge of the existence of the
same and of the purpose for which the same were to be used. Upon conviction of permitting
or allowing the same to be upon his premises, such tenant or owner shall be punished by a
fine of not less than $50.00 nor more than $500.00 and may also be imprisoned in the county
jail or sentenced to hard labor for the county for not more than six months for the first
conviction, at the discretion of the court. On the second and every subsequent...
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28-3-1
Section 28-3-1 Definitions. As used in this title, the following words shall have the following
meanings unless the context clearly indicates otherwise: (1) ALCOHOLIC BEVERAGES. Any alcoholic,
spirituous, vinous, fermented, or other alcoholic beverage, or combination of liquors and
mixed liquor, a part of which is spirituous, vinous, fermented, or otherwise alcoholic, and
all drinks or drinkable liquids, preparations or mixtures intended for beverage purposes,
which contain one-half of one percent or more of alcohol by volume, and shall include liquor,
beer, and wine. (2) ASSOCIATION. A partnership, limited partnership, or any form of unincorporated
enterprise owned by two or more persons. (3) BEER, or MALT OR BREWED BEVERAGES. Except as
otherwise provided in this subdivision, any beer, lager beer, ale, porter, malt or brewed
beverage, or similar fermented malt liquor containing one-half of one percent or more of alcohol
by volume and not in excess of thirteen and nine-tenths percent...
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45-45-20
Section 45-45-20 Licensing requirements; prohibited activities. (a)(1) Pursuant to the authority
granted in Article IV, Section 104 of the Constitution of Alabama of 1901, now appearing as
Section 104 of the Official Recompilation of the Constitution of Alabama of 1901, as amended,
that allows local legislation to regulate or prohibit alcoholic beverage traffic, any public
or private lounge, tavern, bar, club, nightclub, or restaurant, operating in an unincorporated
area of Madison County outside of the police jurisdiction of a municipality, that features
or otherwise permits topless females on its premises shall automatically forfeit any valid
Alcoholic Beverage Control Board license which it has been granted. The term topless females,
as used in this subsection, means persons of the female gender clothed or unclothed above
the waist in such manner as to purport to nakedly reveal to patrons, members, or invitee viewers
either the nipple or the pectoral form, or both, of at least one...
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45-37-170
Section 45-37-170 Accumulation of litter, debris, etc.; unregistered motor vehicles. (a) This
section shall be known as the Cope and Norris Act. (b) It shall be unlawful for the owner
or other person in charge or control of a building, lot, or other premises of two acres or
less within the unincorporated territory of Jefferson County to fail to keep the lot or premises
of two acres or less clean and free from garbage, refuse, litter, junk, debris, salvaged materials,
household furniture, trash, used motor vehicle tires, inoperable motor vehicles, kitchen and
other household appliances, rags, paper, cardboard and other nondecorative matter including
any materials within which water may accumulate or which may shelter or encourage the growth
of insects or rodents, or materials which generate obnoxious odors, or which offend the esthetics
of the community and thereby cause a substantial diminution in the value of other property
nearby. This subsection shall not apply to a licensed...
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45-9-243.40
Section 45-9-243.40 Privilege or license tax. (a) The following words, terms, and phrases,
when used in this section, shall have the meanings ascribed to them in this subsection, except
where the context clearly indicates a different meaning: (1) PERSON. Any natural person, firm,
partnership, association, corporation, receiver, trust, estate, or other entity, or any other
group or combination of any thereof acting as a unit. (2) COUNTY. Chambers County, Alabama.
(3) BUSINESS. All activities engaged in, or caused to be engaged in, by any person with the
object of gain, profit, benefit, or advantage, either direct or indirect to such person. (4)
GROSS PROCEEDS. The value proceeding or accruing from the leasing or rental of tangible personal
property, without any deduction on account of the cost of the property so leased or rented,
the cost of materials used, labor, or service cost, interest paid or any other expenses whatsoever,
and without any deduction on account of loss and shall also...
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8-17-221
Section 8-17-221 Requirements as to storage, display, etc., of fireworks; retail sales of fireworks
from tents, motor vehicles, etc.; inspection by State Fire Marshal, etc., of premises where
fireworks are to be stored or sold. (a) Placing, storing, locating, or displaying of fireworks
in any window where the sun may shine through glass onto the fireworks so displayed or to
permit the presence of lighted cigars, cigarettes, or pipes within 10 feet of where the fireworks
are offered for sale is hereby declared unlawful and prohibited. At all places where fireworks
are stored or sold, there must be posted signs with the words "FIREWORKS - NO SMOKING"
in letters not less than four inches high. (b) No fireworks shall be sold at retail at any
permanent location where paints, oils or varnishes are for sale or use unless kept in the
original unbroken containers, nor where gasoline or other flammable liquid or gas is used,
stored or sold, if the use, storage, or sale creates an undue hazard to...
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40-23-4
Section 40-23-4 Exemptions. (a) There are exempted from the provisions of this division and
from the computation of the amount of the tax levied, assessed, or payable under this division
the following: (1) The gross proceeds of the sales of lubricating oil and gasoline as defined
in Sections 40-17-30 and 40-17-170 and the gross proceeds from those sales of lubricating
oil destined for out-of-state use which are 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, which are otherwise taxed. (2) The gross proceeds of the sale, or sales,
of fertilizer when used for agricultural purposes. The word "fertilizer" shall not
be construed to include cottonseed meal, when not in combination with other materials. (3)
The gross proceeds of the sale, or sales, of seeds for planting purposes and baby chicks and
poults. Nothing herein shall be construed to exempt or exclude from the computation of...

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11-51-90.2
Section 11-51-90.2 Purchase of business license; classification of taxpayers; vehicle decals;
determination of gross receipts; construction with other provisions. (a) Every taxpayer required
to purchase a business license under this chapter shall: (1) Purchase a business license for
each location at which it does business in the municipality, except as otherwise provided
by the municipality. (2) Except as provided in Section 11-51-193, with respect to taxpayers
subject to state licensing board oversight, be classified into one or more of the following
2002 North American Industrial Classification System ("NAICS") sectors and applicable
sub-sectors, industry groups, industries, and U.S. industries thereunder: SECTOR NAICS TITLE
SUGGESTED BUSINESS LICENSE CODE GROUPING BY SAMPLE TOPIC OR CATEGORY BASIS FOR LICENSE CALCULATION
111 Crop Production Agriculture, farming, nursery, fruit, growers Gross Receipts and/or Flat
Rate 112 Animal Production Animal, dairy, cattle, ranching, sheep,...
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38-15-4
Section 38-15-4 Registration of certain youth residential institutions or organizations; staff
training plans; rights of children; licensing and inspection of food preparation areas; access
by law enforcement agencies. (a) Commencing on January 1, 2018, the department shall register
any religious, faith-based, or church nonprofit, other nonprofit, or for profit affiliated
youth residential facility, youth social rehabilitation facility, community treatment facility
for youths, youth transitional care facility, long term youth residential facility, private
alternative boarding school, private alternative outdoor program, and any organization entrusted
with the residential care of children in any organizational form or combination defined by
this section, whenever children are housed at the facility or location of the program for
a period of more than 24 hours. At a minimum, registered youth residential institution or
organization under this section shall do all of the following: (1) Be...
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