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33-15-1
Section 33-15-1 Definitions. 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. The public
corporation organized pursuant to the provisions of this chapter. (2) BOARD. The board of
directors of the authority. (3) BONDS. Such term shall include bonds and notes. (4) COUNTY.
A county in the state. (5) DIRECTOR. A member of the board of directors of the authority.
(6) GOVERNING BODY. The county commission of a county. (7) MUNICIPALITY. An incorporated city
or town of the state. (8) PERSON. Unless limited to a natural person by the context in which
it is used, such term includes a public or private corporation, a municipality, a county,
or an agency, department or instrumentality of a county or municipality, of one or more of
the several states or of the United States of America. (9) PROPERTY. Such...
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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
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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45-37-121.01
Section 45-37-121.01 Personnel board - Extent of authority. In and for each separate county
of the State of Alabama which has a population of 400,000 or more people according to the
last or any future federal census, there shall be a personnel board for the government and
control by rules and regulations and practices hereinafter set out or authorized of all employees
and appointees holding positions in the classified service of such counties and the municipalities
therein whose population according to the last federal census was 5,000 or more and the county
board of health, and such personnel board is vested with such power, authority, and jurisdiction.
Provided, however, that such board shall not govern any officers or appointees holding positions
in the unclassified service. The unclassified service shall include: All employees or appointees
of a city or county board of education, or a library board; persons engaged in the profession
of teaching in the public schools; officers...
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37-11A-1
Section 37-11A-1 Execution and text of compact. The Governor, on behalf of this state, shall
execute a compact, in substantially the following form, with the State of Mississippi, and
the Legislature approves and ratifies the compact in the form substantially as follows: Northeast
Mississippi - Northwest Alabama Railroad Authority Compact. The contracting states solemnly
agree: Article I. The purpose of this compact is to promote and develop trade, commerce, industry,
and employment opportunities for the public good and welfare in northeast Mississippi and
northwest Alabama through the establishment of a joint interstate authority to acquire certain
railroad properties and facilities which the operator thereof has notified the Interstate
Commerce Commission of an intention to abandon and which are located in any of Franklin, Marion,
or Winston Counties, Alabama or in Alcorn or Tishomingo Counties, Mississippi. Article II.
This compact shall become effective immediately as to the State...
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40-2B-2
Section 40-2B-2 Alabama Tax Tribunal. (a) Statement of Purpose. To increase public confidence
in the fairness of the state tax system, the state shall provide an independent agency with
tax expertise to resolve disputes between the Department of Revenue and taxpayers, prior to
requiring the payment of the amounts in issue or the posting of a bond, but after the taxpayer
has had a full opportunity to attempt settlement with the Department of Revenue based, among
other things, on the hazards of litigation. By establishing an independent Alabama Tax Tribunal
within the executive branch of government, this chapter provides taxpayers with a means of
resolving controversies that insures both the appearance and the reality of due process and
fundamental fairness. The tax tribunal shall provide hearings in all tax matters, except those
specified by statute, and render decisions and orders relating thereto. A tax tribunal hearing
shall be commenced by the filing of a notice of appeal protesting...
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33-16-1
Section 33-16-1 Definitions. 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. The public
corporation organized pursuant to the provisions of this chapter. (2) BOARD. The board of
directors of the authority. (3) BONDS. The bonds issued under the provisions of this chapter.
(4) COUNTY. A county in the state. (5) DIRECTOR. A member of the board of directors of the
authority. (6) MUNICIPALITY. An incorporated city or town of the state. (7) PERSON. Unless
limited to a natural person by the context in which it is used, such term includes a public
or private corporation organized under the laws of Alabama or of another state, a municipality,
a county, or an agency, department or instrumentality of a county or municipality, of one
or more of the several states, or of the United States. (8) PROPERTY....
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33-17-1
Section 33-17-1 Definitions. 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. The public
corporation organized pursuant to the provisions of this chapter. (2) BOARD. The board of
directors of the authority. (3) BONDS. The bonds issued under the provisions of this chapter.
(4) COUNTY. A county in the state. (5) DIRECTOR. A member of the board of directors of the
authority. (6) FLOOD CONTROL PROJECT. The project for the construction and maintenance of
improvements in the channels of tributary streams of the Tombigbee River in order to prevent
or abate the flooding of such streams, as authorized by the Flood Control Act of 1958, 72
Statutes at Large 297, 85th Congress, 2nd Session (1958), in accordance with House Document
No. 167, 84th Congress, 1st Session (1955). (7) MUNICIPALITY. An...
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16-18-1
Section 16-18-1 Definitions. For the purposes of this chapter, the following words and phrases
shall have the following respective meanings: (1) ANCILLARY IMPROVEMENTS. Educational and
related facilities of every kind including, but without limitation to, classrooms, scientific
and other laboratories, libraries, auditoriums, gymnasiums, cafeterias, dining rooms, dormitories,
student and faculty apartments, student union buildings, recreational and social facilities,
student and faculty infirmaries and clinics and facilities for washing, laundering and cleaning
clothing and fabrics of every kind, or any combination of any thereof, and shall also include
equipment and furniture and fixtures used or useful in educational and related facilities
of every kind. Nothing herein shall be construed as authorizing the construction of buildings
for primarily commercial purposes. (2) APPLICANT. A natural person who files a written application
with the governing body of any municipality in...
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45-37-243.01
Section 45-37-243.01 Definitions. When used in this subpart, the terms (1) hotel, (2) restaurant,
(3) club, (4) corporation, (5) state liquor store, (6) liquor, (7) malt or brewed beverages,
(8) wine, (9) municipality, (10) package, (11) person, (12) sale or sell, and (13) board shall
have the same meaning ascribed to them by Section 1 of Title 29 of the 1940 Code of Alabama,
provided, however, the term person shall not mean and include the Alabama Alcoholic Beverage
Control Board, nor the members, officers, or employees thereof, while engaged in the performance
of their duties under the Alabama Alcoholic Beverage Control Act, nor any liquor store or
warehouse established, operated, and maintained by the Alabama Alcoholic Beverage Control
Board under the act. The word licensee shall mean a person, firm, corporation, or association
engaged in the sale of alcoholic beverages under a license issued by the board, and shall
also include any officer, servant, agent, or employee of a...
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