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11-62-18
Section 11-62-18 Exemptions of authority - Taxation. (a) Every authority shall exercise its
powers in all respects for the benefit of the people of the state, for their well-being and
for the improvement of their health and social condition, and the exemptions from taxation
hereinafter described are hereby granted in order to promote the more effective and economical
exercise of such powers. (b) No income, excise, or license tax shall be levied upon or collected
in the state with respect to any corporate activities of an authority or any of its revenues,
income, or profit. No ad valorem tax or assessment for any public improvement shall be levied
upon or collected in the state with respect to any property during any time that title to
such property is held by an authority, including, without limiting the generality of the foregoing,
any time that such property is leased to a user by an authority pursuant to a lease which
provides that title to such property shall automatically pass to...
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11-97-18
Section 11-97-18 Exemption from taxation. (a) Every corporation shall exercise its powers in
all respects for the benefit of the people of the state, for their well being, and for the
improvement of their health, welfare, and social condition, and the exemptions from taxation
hereinafter described are hereby granted in order to promote the more effective and economical
exercise of such powers. (b) No income, sales, use, or other excise or license tax shall be
levied upon or collected in the state with respect to any corporate activities of a corporation
or any of its revenues, income, or profit. No ad valorem tax or assessment for any public
improvement shall be levied upon or collected in the state with respect to any property during
any time that title to such property is held by a corporation, including, without limiting
the generality of the foregoing, any time that such property is leased to a provider by a
corporation pursuant to a lease which provides that title to such property...
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12-16-8
Section 12-16-8 Employees excused from employment; compensation; postponement of service. (a)
Upon receiving a summons to report for jury duty, any employee, on the next day he or she
is engaged in his or her employment, shall exhibit the summons to his or her immediate superior,
and the employee shall thereupon be excused from his or her employment for the day or days
required of him or her in serving as a juror in any court created by the constitutions of
the United States or of the State of Alabama or the laws of the United States or of the State
of Alabama. (b) An employee may not be required or requested to use annual, vacation, unpaid
leave, or sick leave for time spent responding to a summons for jury duty, time spent participating
in the jury selection process, or for time spent actually serving on a jury. Nothing in this
subsection shall be construed to require an employer to provide annual, vacation, or sick
leave to employees who otherwise are not entitled to the benefits...
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28-3-192
Section 28-3-192 Unlawful acts and offenses; penalties. (a) It shall be unlawful: (1) For any
licensee to sell, give away or otherwise dispose of beer taxable under this article within
this state on which the taxes required by this article have not been paid within 10 days after
the date upon which they were due. (2) For any wholesale beer licensee to fail to keep for
a period of at least three years, complete and truthful records covering the operation of
his license and particularly showing all purchases and sales of beer and the name and address
of the vendor or vendee, or to refuse the governing authority of any county or municipality
in which beer sales are made or any authorized employee or agent of the county or municipality,
access to such records or the opportunity to make inspection, examination, audit or copies
of the same when the request is made at any time during which the licensed premises are open
for the transaction of business. (3) For any wholesale beer licensee to...
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34-21-22
Section 34-21-22 License to practice practical nursing; use of title "licensed practical
nurse." (a) An applicant for a license to practice practical nursing as a licensed practical
nurse shall submit to the board written evidence of qualification, verified by oath, that
the applicant is of good moral character, is a high school graduate and holds a diploma from
an accredited high school, or in the opinion of the board, the equivalent thereof, has successfully
completed an educational program of at least one year's duration in a school of practical
nursing, approved by the board, and is a citizen of the United States or, if not a citizen
of the United States, a person who is legally present in the United States with appropriate
documentation from the federal government. (b) A license to practice as a licensed practical
nurse may be obtained in the following manners: (1) BY EXAMINATION. The applicant shall be
required to pass an examination on such subjects as the board may determine;...
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34-40-11
Section 34-40-11 Hearing upon application or filing of charges; procedure; appeal. (a) Any
person whose application for a license is denied is entitled to a hearing before the board
if the person submits a written request to the board. Proceedings for revocation or suspension
of a license shall be commenced by filing charges with the board in writing and under oath.
The charges may be made by any person or persons. The secretary shall fix a time and place
for a hearing and shall cause a written copy of the charges or reason for denial of a license,
together with a notice of the time and place fixed for hearing to be served on the applicant
requesting the hearing or the licensee against whom the charges have been filed at least 20
days prior to the date set for the hearing. Service of charges and notice of hearing may be
given by certified mail to the last known address of the licensee or applicant. At the hearing,
the applicant or licensee has the right to appear either personally or...
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38-7-11
Section 38-7-11 Inspection of facilities. The department shall have the right and its authorized
representatives shall be afforded reasonable opportunity, to inspect any child-care facility
seeking a license or an approval or a six-month permit pursuant to this chapter, any child-care
facility seeking a renewal of a license or an approval or a six-month permit pursuant to this
chapter and any child-care facility which is operating under a license or an approval or a
six-month permit issued pursuant to this chapter. Such inspection shall include, but not be
limited to, premises, services, personnel, program, accounts and records, interviews with
agents and employees of the child-care facility being inspected and interviews with any child
or other person within the custody or control of said child-care facility. Such inspection
shall be made at any reasonable time, without prior notice, and as often as necessary to enforce
and administer the provisions of this chapter. It shall be the...
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40-10-83
Section 40-10-83 Effect of payment by original owner or assignee. THIS SECTION WAS AMENDED
BY ACT 2018-494 IN THE 2018 REGULAR SESSION, EFFECTIVE JANUARY 1, 2020. TO SEE THE AMENDED
VERSION, SEE THE VERSION LABELED PENDING. When the action is against the person for whom the
taxes were assessed or the owner of the land at the time of the sale, his or her heir, devisee,
vendee or mortgagee, the court shall, on motion of the defendant made at any time before the
trial of the action, ascertain (i) the amount paid by the purchaser at the sale and of the
taxes subsequently paid by the purchaser, together with 12 percent per annum thereon, subject
to the limitations set forth in Section 40-10-122(a); (ii) with respect to property located
within an urban renewal or urban redevelopment project area designated pursuant to Chapters
2 or 3 of Title 24, all insurance premiums paid or owed by the purchaser for casualty loss
coverage on insurable structures and the value of all permanent improvements...
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40-17-171
Section 40-17-171 Levy; amount; certificates of exemption. Every distributor, manufacturer,
retail dealer, or storer of lubricating oil, as herein defined, shall pay an excise tax of
$.02 per gallon upon the selling, distributing, or withdrawing from storage in this state
for any use lubricating oil as herein defined; provided, that this excise tax shall neither
be levied upon the sale of lubricating oil in interstate commerce nor upon any sale of lubricating
oil destined for out-of-state use which is 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; and provided further that this excise tax shall not be levied on lubricating
oil sold to city and county governing bodies, city and county boards of education, the Alabama
Institute for Deaf and Blind, the Department of Youth Services school district, and private
and church schools as defined in Section 16-28-1, and which offer...
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40-17-329
Section 40-17-329 Exemptions. (a) Unless otherwise provided for in this subsection, sales of
motor fuel to the following are exempt from the tax levied by subsection (a) of Section 40-17-325
and shall not be paid at the rack: (1) All motor fuel exported from this state for which proof
of export is available in the form of a terminal issued destination state shipping document
that is a. exported by a supplier who is licensed in the destination state or b. is sold by
a supplier to a licensed exporter for immediate export to a state for which the applicable
destination state motor fuel excise tax has been collected by the supplier who is licensed
to remit the tax to the destination state. If the motor fuel is exempt from the excise tax
due to the product being exported from this state, then the motor fuel exported from this
state shall also be exempt from the inspection fee imposed under Section 8-17-87. This exemption
shall not apply to any motor fuel which is transported and delivered...
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