Code of Alabama

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35-11-70
Section 35-11-70 Lien on stock for pasturage or training. (a) Any keeper, owner, operator,
or proprietor of any pasture kept for grazing stock or of any cattle or livestock feed or
fattening lot, or any keeper, owner, or proprietor of any stable for the development or training
of horses, or any person who keeps, fattens, feeds, cares for, trains, or develops any horse,
horses, cattle, or livestock for another shall have a lien on all such horses, cattle, or
livestock so kept, fed, pastured, trained, cared for, fattened, or developed by him, or under
his control, for the payment of his charges for keeping, feeding, pasturing, training, caring
for, fattening, or developing the same, and he shall have the right to retain such horse,
horses, cattle, livestock, or stock, or so many thereof as may be necessary for the payment
of such charges. (b) If the charges, claims, or demands under subsection (a) of this section
when due are not paid within 10 days after demand therefor, such person,...
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35-11-71
Section 35-11-71 Lien on birds or animals for feeding, boarding or training. The owner, keeper,
or proprietor of any premises kept for grazing, feeding, boarding, training, or confining
birds or animals for another shall have a lien on all such birds or animals so kept, fed,
boarded, or trained, located or confined for the payment of his charges, and shall have the
right to retain the same and enforce his lien in the manner prescribed by section 35-11-70
for enforcement of liens on stock. (Acts 1961, Ex. Sess., No. 237, p. 2250.)...
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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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