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11-92A-1
application for the incorporation or reincorporation of an authority pursuant to the provisions
of this chapter. (9) PERSON. Unless limited to a natural person by the context in which it
is used, any person, including, without limitation, a private firm, a private association,
a corporation, and a public person. (10) PROBATE JUDGE. The judge of probate of the county
of incorporation of an authority. (11) PROJECT. Any land and any buildings or other improvements
thereon, and all real, personal, and mixed properties deemed by an authority to be
necessary or appropriate in connection therewith, whether or not now in existence, which shall
be suitable for use by the following or by any combination of two or more thereof: a. Any
industry for the manufacturing, processing, cultivating, or assembling of any agricultural
or manufactured products; b. Any commercial enterprise involved in storing, warehousing, distributing,
or selling products of agriculture, mining, or industry (but not...
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40-17-371
Section 40-17-371 Cost of collection; distribution of tax proceeds. (a) The Alabama Department
of Revenue shall retain one-quarter of one percent (0.25%) of the tax proceeds, less any refunds,
from this additional excise tax on gasoline and diesel fuel for its cost of collection. The
department may adopt rules and such forms as may be necessary for the administration of the
excise tax provided for in this article. (b) Each month, prior to the remaining payments provided
in this article, up to $750,000 of the tax proceeds from the additional excise tax on gasoline
and up to $230,000 of the tax proceeds from the additional excise tax on diesel fuel shall
be distributed first to the Alabama Highway Finance Corporation for the payment of the principal
of and interest on bonds to be issued by it to finance improvements to the ship channel providing
access to the facilities of the Alabama State Docks, to the extent necessary for such purpose.
The amount distributed pursuant to this section...
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40-9-1
Section 40-9-1 Persons and property generally. The following property and persons shall be
exempt from ad valorem taxation and none other: (1) All bonds of the United States and this
state and all county and municipal bonds issued by counties and municipalities in this state,
all property, real and personal, of the United States and this state and of county
and municipal corporations in this state; all cemeteries, all property, real and personal,
used exclusively for religious worship, for schools or for purposes purely charitable; provided,
that property, real or personal, owned by any educational, religious or charitable
institution, society or corporation let for rent or hire or for use for business purposes
shall not be exempt from taxation, notwithstanding that the income from such property shall
be used exclusively for education, religious or charitable purposes; all mortgages, together
with the notes, debts and credits secured thereby on real and personal property situated
in...
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11-65-36
Section 11-65-36 Application of net commission revenues. All commission horse wagering fees,
commission greyhound wagering fees, and other fees, commissions, and moneys, including fines
and forfeitures, to which a commission shall be entitled under the provisions of this chapter
shall be paid to the treasurer of such commission and shall be deposited by said treasurer
to the account of such commission. Except for the gross profits of any commission racing day
and the commission greyhound wagering fee referable to greyhound racing on such day that may
be set aside for specific public entities or charitable organizations pursuant to Section
11-65-30.1(c), all such moneys to which a commission shall be entitled that remain after (i)
the payment of all expenses incurred in the administration of this chapter, including (without
limitation thereto) the payment of the salaries and expenses of the members and employees
of such commission, and (ii) the deposit into the breeding fund of all...
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11-62-1
Section 11-62-1 Definitions. (a) The following words and phrases used in this chapter, and
others evidently intended as the equivalent thereof, shall, in the absence of clear implication
herein otherwise, be given the following respective interpretations herein: (1) AUTHORITY.
Any public corporation organized pursuant to this chapter. (2) AUTHORIZED PURPOSE OBLIGATION.
The term includes either of the following: a. Any lease, note, installment sale contract,
or any other obligation of a user, whether general or special, which was entered into, made,
assumed, or otherwise incurred by the user, in whole or in part, for the purpose of financing
the acquisition or ownership of one or more facilities, for the purpose of obtaining funds
with which to operate one or more facilities or for any combination of those purposes. b.
Any obligation of any kind which was entered into, made, assumed, or otherwise incurred by
the United States of America or any department, agency, or instrumentality...
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40-23-4
sales of materials, equipment, and machinery that, at any time, enter into and become a component
part of ships, vessels, towing vessels or barges, or drilling ships, rigs or barges, or seismic
or geophysical vessels, other watercraft and commercial fishing vessels of over five tons
load displacement as registered with the U.S. Coast Guard and licensed by the State of Alabama
Department of Conservation and Natural Resources. Additionally, the gross proceeds from the
sale or sales of lifeboats, personal flotation devices, ring life buoys, survival craft
equipment, distress signals, EPIRB's, fire extinguishers, injury placards, waste management
plans and logs, marine sanitation devices, navigation rulebooks, navigation lights, sound
signals, navigation day shapes, oil placard cards, garbage placards, FCC SSL, stability instructions,
first aid equipment, compasses, anchor and radar reflectors, general alarm systems, bilge
pumps, piping, and discharge and electronic position fixing...
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31-2-88
Section 31-2-88 Pay and subsistence for National Guard and Naval Militia in active military
or naval service of state. Officers, warrant officers, and enlisted personnel of the National
Guard and Naval Militia, when employed in the active military or naval service of the state,
as defined and provided in this chapter, are entitled to pay for such service, which will
begin on the day of assembly at the armories or other designated places and will continue
until the day of return thereto and proper relief. Fractional parts of a day will count as
a full day. The reckoning of a day will be from midnight to the subsequent midnight. Pay of
officers, warrant officers and enlisted personnel of the National Guard shall be that rate
now or hereafter authorized by the Department of Defense for members of the regular Armed
Forces of the United States while the National Guard is on active military service for the
state, but no member paid under the provisions of this section shall be paid less than...
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31-2-43
Section 31-2-43 Status of officers and enlisted men of National Guard and Naval Militia upon
release from active federal service. Officers, warrant officers, and enlisted men of the National
Guard or Naval Militia of Alabama, after being called, drafted, or ordered into the federal
service, shall, upon being relieved from active duty in the military and naval service of
the United States, as individuals and units revert to their National Guard or Naval Militia
status and shall continue to serve in the National Guard or Naval Militia until the dates
upon which their enlistments, entered into prior to the call, draft, or order into the active
service of the United States, would have expired if uninterrupted. (Acts 1936, Ex. Sess.,
No. 143, p. 105; Code 1940, T. 35, §46; Acts 1973, No. 1038, p. 1572, §44.)...
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31-4-8
Section 31-4-8 Acquisition, construction, etc., of armories, grounds, etc. The Armory Commission
may, either alone or in cooperation with the United States or political subdivisions of the
state, such as counties, cities, or incorporated towns, and private corporations, voluntary
unincorporated associations or individuals, construct or acquire by purchase, contract, lease,
gift, donation, or condemnation, armories, buildings, or grounds, suitable for drill instruction
and administration and the safekeeping of public property and make additions and improvements
in or to such armories and facilities, and, either alone or with the like cooperation of others,
provide heat, light, water, telephone service, and other costs of operation and maintenance,
including insurance. The amounts to be appropriated out of any armory funds for the construction
or acquisition of armories, and for the maintenance or rental of armories, shall, within the
limits set forth in this section, be wholly within...
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31-2-10
Section 31-2-10 Appropriations for State Defense Force. (a) All regular military appropriations
made for the purpose of recruiting, organizing, and maintaining the National Guard of Alabama
or Naval Militia shall, in the event the National Guard is disbanded, abandoned, or called
to federal active duty, be available and is hereby appropriated to the Alabama State Defense
Force for the same purposes and for the purpose of organizing, maintaining, and training the
Alabama State Defense Force under complete state control. (b) Special military appropriations
made for the purpose of paying costs incident to emergency state military service are hereby
made available for the purposes of paying the expenses of the Alabama State Defense Force.
(Acts 1936, Ex. Sess., No. 143, p. 105; Code 1940, T. 35, §§9, 10; Acts 1973, No. 1038,
p. 1572, §10; Acts 1983, 4th Ex. Sess., No. 83-924, p. 206, §1.)...
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