Code of Alabama

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33-6-1
Section 33-6-1 Definitions. For purposes of this chapter, the following terms shall have the
meanings respectively ascribed to them in this section, unless the context clearly requires
a different meaning: (1) WATERCRAFT. Any vessel or contrivance used or capable of being used
for navigation or flotation upon water whether or not capable of self-propulsion, except passenger
or cargo-carrying vessels which are subject to and are adequately controlled, in the opinion
of the State Board of Health, in respect to discharge of sewage and litter, by a department
or agency of the federal government. (2) SEWAGE. All human body wastes. (3) LITTER. Any bottles,
glass, crockery, cans, scrap metal, junk, paper, garbage, rubbish or similar refuse discharged
as no longer useful or useable. (4) MARINE TOILET. Any toilet or device, including plastic
or other kinds of bags or containers, on or within any watercraft for the purpose of discharging
sewage. (5) WATERS OF THIS STATE. All of the waters within...
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33-5-3
Section 33-5-3 Definitions. As used in this article, the following terms shall have the meanings
respectively ascribed to them in this section, unless the context clearly requires a different
meaning: (1) VESSEL. Every description of watercraft, other than a seaplane, capable of being
used as a means of transportation on the water, but such term shall not include vessels 12
feet in length or less when used solely on farm ponds of less than 50 acres in size. (2) WATERS
OF THIS STATE. Any waters within the territorial limits of this state and the marginal sea
adjacent to this state and the high seas when navigated as a part of a journey or ride to
and from the shore of this state; provided, however, that "waters of this state"
shall not be interpreted to mean any private pond which is not used for boat rentals or the
charging of fees for fishing therein. (3) OWNER. A person, other than a lienholder, having
the property in or title to a vessel. The term includes a person entitled to the...
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33-6-3
Section 33-6-3 Restrictions on use of marine toilets. (a) No marine toilet on any watercraft
used or operated upon waters of this state shall be operated so as to discharge any untreated
sewage into said waters directly or indirectly. (b) No person owning or operating a watercraft,
manufactured subsequent to September 12, 1969, with a marine toilet, shall use, or permit
the use of, such toilet on the waters of this state, unless the toilet is equipped with facilities
that will adequately treat, hold, incinerate or otherwise handle sewage in a manner that is
capable of preventing water pollution in accordance with rules and regulations adopted pursuant
to this chapter. (c) No container of sewage shall be placed, left, discharged or caused to
be placed, left or discharged in or near any waters of this state by any person at any time.
(Acts 1969, No. 769, p. 1368, ยง3.)...
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33-6A-1
Section 33-6A-1 Definitions. For the purpose of this chapter, the following terms shall have
the following meanings, unless the context clearly indicates otherwise: (1) DEPARTMENT. The
state Department of Conservation and Natural Resources. (2) DISCHARGE. Includes, but is not
limited to, any spilling, leaking, pumping, pouring, emitting, emptying, or dumping in state
waters. (3) MARINA. Any entity required to have a business license which is located on any
waters of this state and which moors, docks, stores, or anchors vessels for periods of seven
consecutive calendar days or longer for a fee. (4) MARINE SANITATION DEVICE. Any equipment
for installation on board a vessel, or a floating or over-the-water residence, which is designated
to receive, retain, treat, or discharge sewage, and any process to treat such sewage except
that marine sanitation device shall not be interpreted to include portable toilets of any
type. (5) RECREATIONAL VESSEL. Every description of watercraft or other...
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22-27-2
Section 22-27-2 Definitions. For the purpose of this article, the following terms shall have
the meanings respectively ascribed to them by this section: (1) AGENCY. Any controlling agency,
public or private, elected, appointed, or volunteer utilizing methods approved by the health
department or the department for the purpose of controlling and supervising the collection
or management of solid wastes or recyclable materials. (2) ALTERNATIVE COVER. Material other
than earth used to cover a landfill or sanitary landfill. An alternative cover shall be approved
by the Department of Environmental Management in compliance with federal law and United States
Environmental Protection Agency rules or guidance to achieve a level of performance equal
to or greater than earthen cover material. (3) ASHES. The solid residue from burning of wood,
coal, coke, or other combustible material used for heating, from incineration of solid wastes,
or for the production of electricity at electric generating...
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33-5-26
Section 33-5-26 Water skis and aquaplanes. (a) No person shall operate a vessel on any waters
of this state for towing a person or persons, on water skis, or an aquaplane or any other
recreational device, unless there is in the vessel a person, in addition to the operator,
who is at least 12 years of age and is observing and is capable of communicating to the operator
of the vessel the progress and safety of the person or persons being towed, or the vessel
is equipped with a wide angle mirror with a viewing surface of at least 78 square inches and
a field of vision of at least 170 degrees. (b) No person shall operate a vessel on any waters
of this state towing a person or persons on water skis, aquaplane or any other recreational
device, nor shall any person engage in water skiing, aquaplaning, or similar activity, at
any time between the hours from one hour after sunset to one hour before sunrise. (c) Subsections
(a) and (b) of this section do not apply to a performer engaged in a...
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33-5A-1
Section 33-5A-1 Definitions. As used in this chapter, the following terms shall have the following
meanings: (1) ABANDONED VESSEL. A vessel left unattended for four or more weeks after a hurricane,
tropical storm, or other natural event resulting in a declaration of emergency by the Governor
or, in the absence of a hurricane, tropical storm, or other natural event resulting in a declaration
of emergency by the Governor, any of the following: a. A vessel left unattended that is moored,
anchored, or otherwise in the waters of the state or on public property for a period of more
than 10 days. b. A vessel not left on private property for repairs that is moored, anchored,
or otherwise on private property for a period of more than 10 days without the consent of
the owner or lessee of the property. c. A vessel left on private property for repairs that
has not been reclaimed within 10 days from the latter of the date the repairs were completed
or the agreed-upon redemption date. (2) AGENCY....
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40-11-1
Section 40-11-1 Enumeration of subjects of taxation. (a) As used in this section the following
terms shall have the meanings ascribed herein: (1) CONSTRUCTION PURPOSES. The normal and ordinary
meaning of the words, except that mining activities or the transportation of materials used
in or produced by mining or forestry activities shall not be construed to be included; (2)
HEAVY DUTY EQUIPMENT. Any motor vehicle used primarily off the open road for construction
purposes, including all road construction equipment whose gross weight exceeds 16,000 pounds,
but not including inventory on hand for sale by duly licensed equipment dealers. (b) The subjects
of ad valorem taxation, except as exempted by law, shall be as follows: (1) Every piece, parcel,
tract, or lot of land in this state, including therein all things pertaining to such land,
and all structures and other things so annexed or attached thereto as to pass to a vendee
by conveyance of such land; and every separate or special...
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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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25-4-10
Section 25-4-10 Employment. (a) Subject to other provisions of this chapter, "employment"
means: (1) Any service performed prior to January 1, 1978, which was employment as defined
in this section prior to such date and, subject to the other provisions of this section, services
performed for remuneration after December 31, 1977, including service in interstate commerce,
by: a. Any officer of a corporation; or b. Any individual who, under the usual common law
rules applicable in determining the employer-employee relationship, has the status of an employee;
or c. Any individual other than an individual who is an employee under paragraphs a. or b.
of this subdivision (1) who performs services for remuneration for any person: 1. As an agent-driver
or commission-driver engaged in distributing meat products, bakery products, beverages (other
than milk) or laundry or dry cleaning services for a principal; 2. As a traveling or city
salesman engaged upon a full-time basis in the solicitation on...
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