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45-11-245.03
Section 45-11-245.03 Authorization of levy of use tax. (a) The governing body of the county
is hereby authorized to levy and impose excise taxes on the storage, use, or other consumption
of property in the county as hereinafter provided in this section: (1) On the storage, use,
or other consumption in the county of tangible personal property, not including, however,
materials and supplies bought for use in fulfilling a contract for the painting, repairing,
or reconditioning of vessels, barges, ships, 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, purchased at retail
on or after the effective date of such tax, for storage, use, or other consumption in the
county at the rate of one percent of the sales price of such property or the amount of tax
collected by the seller, whichever is greater, except as provided in subdivisions...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-11-245.03.htm - 5K - Match Info - Similar pages
45-26-244.32
Section 45-26-244.32 Levy of tax. (a) Subject to the time limitations set forth hereafter,
the County Commission of Elmore County may levy, in addition to all other taxes, a one cent
sales and use tax. It is intended for this sales and use tax to apply to the same privileges,
licenses, and circumstances as set forth in the aforementioned state sales and use tax statutes.
(b) All sales which are presently exempt under the state sales and use tax statutes are exempt
from the tax authorized by this subpart. (c) Notwithstanding the foregoing, the privilege
license tax authorized by this subpart shall be one tenth of one percent on the gross sales
at retail of any automotive vehicle, truck trailer, semitrailer, house trailer, machinery
used in mining, quarrying, compounding, processing, or manufacturing tangible personal property
or used in connection therewith, machinery or equipment used in planting, cultivating, and
harvesting farm products, or used in connection with the production of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-26-244.32.htm - 1K - Match Info - Similar pages
45-39-245.01
Section 45-39-245.01 Excise tax - Outside City of Florence. (a) In Lauderdale County, Alabama,
outside the city limits of Florence, an excise tax is hereby imposed on the storage, use,
or other consumption in Lauderdale County, Alabama, outside the city limits of Florence, of
tangible personal property, not including, however, materials and supplies bought for use
in fulfilling a contract for the painting, repairing, or reconditioning of vessels, barges,
ships, and other watercraft of more than 50 tons burden, purchased at retail after September
26, 1975, for storage, use, or other consumption in Lauderdale County, Alabama, outside the
city limits of Florence, at the rate of one percent of the sales price of such property, except
as provided in subsections (b), (c), and (d). (b) In Lauderdale County, Alabama, outside the
city limits of Florence, an excise tax is hereby imposed on the storage, use, or other consumption
in Lauderdale County, Alabama, outside the city limits of Florence,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-39-245.01.htm - 6K - Match Info - Similar pages
45-26-244.02
Section 45-26-244.02 Levy of tax. (a) The County Commission of Elmore County may levy, in addition
to all other taxes, including, but not limited to, municipal gross receipts license taxes,
a one cent privilege license tax against gross sales or gross receipts. (b) The gross receipts
of any business and the gross proceeds of all sales which are presently exempt under the state
sales and use tax statutes are exempt from the tax authorized by this subpart. (c) Notwithstanding
the foregoing, the privilege license tax authorized by this subpart shall be 0.10 percent
on the gross sales or gross proceeds of the sale at retail of any automotive vehicle, truck
trailer, semitrailer, house trailer, machinery used in mining, quarrying, compounding, processing,
or manufacturing tangible personal property or used in connection therewith, machinery or
equipment used in planting, cultivating, and harvesting farm products, or used in connection
with the production of agricultural produce or products,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-26-244.02.htm - 1K - Match Info - Similar pages
22-6-122
Section 22-6-122 Medicaid Pharmacy and Therapeutics Committee - Classification and recommendation
of drugs; assurance of quality patient care; review of pharmaceutical products. (a) The Medicaid
Pharmacy and Therapeutics Committee shall review and recommend classes of drugs to the Medicaid
Commissioner for inclusion in the Medicaid Preferred Drug Plan. Class means a therapeutic
group of pharmaceutical agents approved by the FDA as defined by the American Hospital Formulary
Service. The classes of anti-retroviral and anti-psychotic drugs shall not be included in
the Medicaid Preferred Drug Plan. (b) The Medicaid Pharmacy and Therapeutics Committee shall
develop its preferred drug list recommendations by considering the clinical efficacy, safety,
and cost effectiveness of a product. Within each covered class, the committee shall review
and recommend drugs to the Medicaid Commissioner for inclusion on a preferred drug list. Generics
and over the counter drugs covered by Medicaid may be...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/22-6-122.htm - 4K - Match Info - Similar pages
25-9-152
Section 25-9-152 Use, storage, etc., of oil, grease, and lubricants; fire extinguishing equipment.
(a) Oiling or greasing of mine cars inside coal mines is permitted only when the work and
storage areas are kept reasonably clean at all times. Storage of oil or grease for this purpose
is limited to three barrels, and must be in a fireproof compartment connecting with return
airway direct to the surface and without contacting active workings. (b) Lubricants for use
in underground shops must be kept in approved portable containers, kept securely closed when
not in use and are not to exceed a one day's supply; provided, that more than a one day's
supply may be stored underground in reasonable quantities if stored in a fireproof compartment
connecting with return airway to the surface and without contacting active workings. (c) Lubricants
for use in sections using mechanical equipment must be kept in approved portable containers,
kept securely closed when not in use in minimum quantities...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/25-9-152.htm - 2K - Match Info - Similar pages
34-9-82
Section 34-9-82 Requirements for treatment. (a) A dentist using oral conscious sedation must
comply with all of the following requirements: (1) Patients to be treated under oral conscious
sedation must be suitably evaluated prior to the start of any sedation procedure. Using the
American Society of Anesthesiologists Patient Physical Status classifications the dentist
should determine that the patient is an appropriate candidate for oral conscious sedation.
(2) The patient or guardian must be advised regarding the procedure associated with the delivery
of any sedative agents and the appropriate written informed consent should be obtained. (3)
Inhalation equipment used in conjunction with oral conscious sedation must be evaluated prior
to use on each patient. Determination of adequate oxygen supply must be completed prior to
use with each patient. (4) Appropriate verbal or written preoperative and postoperative instructions
must be given to the patient or guardian. (5) Baseline vital...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/34-9-82.htm - 4K - Match Info - Similar pages
40-21-103
Section 40-21-103 Exclusions. The storage, use, or other consumption of utility services in
the State of Alabama is hereby specifically excluded from the tax herein levied: (1) Whenever
the State of Alabama is prohibited from taxing such storage, use, or consumption under the
Constitution or laws of the United States of America or the Constitution of the State of Alabama;
(2) Whenever any tax relating to the sale, use, storage, or consumption of said utility services
shall be levied under the provisions of Article 2 of Chapter 23 of this title, or under the
provisions of Sections 40-23-1 through 40-23-36 or the Alabama Transaction Tax Act of 1992
if enacted into law; (3) Whenever the purchase of said utility services shall have been at
a wholesale sale; (4) Whenever electricity, natural gas, or domestic water shall have been
used or consumed directly in or for the production, generation, processing, storage, delivery,
or transmission of electricity, natural gas, or domestic water; (5)...
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40-21-83
Section 40-21-83 Exclusions. There are specifically excluded from the gross receipts or gross
sales of a utility, all revenues derived from any of the following: (1) The furnishing of
utility services which the State of Alabama is prohibited from taxing under the Constitution
or laws of the United States of America or the Constitution of the State of Alabama. (2) The
furnishing of utility services which are otherwise taxed under Sections 40-23-1 to 40-23-36,
inclusive. (3) Wholesale sales. (4) The furnishing of electricity, natural gas, or domestic
water for use or consumption by, in, or for the direct production, generation, processing,
storage, delivery, or transmission of electricity, natural gas, or domestic water. (5) The
furnishing of electricity to a manufacturer or compounder for use in an electrolytic or electrothermal
manufacturing or compounding process. (6) The furnishing of natural gas to a manufacturer
or compounder as a chemical raw material in the manufacturing or...
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22-51-1
Section 22-51-1 Definitions. For the purposes of this chapter, unless otherwise indicated,
the following terms shall have the meanings respectively ascribed to them by this section:
(1) CONSTRUCTION and CONSTRUCT. Such terms include: a. The construction of new buildings and
the expansion, remodeling and alteration of existing buildings, including architects' fees;
and b. Equipping new buildings and existing buildings, whether or not expanded, remodeled
or altered. (2) COUNTY. Any county in the state. (3) DEPARTMENT OF MENTAL HEALTH AND MENTAL
RETARDATION. The department of the state government having that name which was created and
established by Chapter 50 of this title. (4) FACILITIES. Structures, equipment and furnishings,
or any part or combination thereof, which are used, useful or capable of use and the use thereof
in connection with the implementing and operation of programs as defined in this section.
(5) GOVERNING BODY. The county commission of a county or the council,...
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