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40-2A-3
redelegations of authority, to perform the function described in the context. (7) DEPARTMENT
or DEPARTMENT OF REVENUE. The Alabama Department of Revenue. (8) GROSS RECEIPTS TAX IN THE
NATURE OF A SALES TAX. A privilege or license tax, imposed by a municipality or county, measured
by gross receipts or gross proceeds of sale and which: (i) was in effect on or before February
25, 1997, or is an amendment to a tax which was in effect on that date; (ii) is levied against
those selling tangible personal property at retail, those operating places of amusement
or entertainment, those making street deliveries, and those leasing or renting tangible personal
property; and (iii) is due and payable to a county or municipality monthly or quarterly. (9)
FINAL ASSESSMENT. The final notice of value, underpayment, or nonpayment of any tax administered
by the department. (10) INTEREST. That amount computed under Section 40-1-44, on any overpayment
or underpayment of tax or under Section 40-2A-18 on a...
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5-17-4
Section 5-17-4 Powers generally. (a) A credit union shall have all of the following powers:
(1) To receive the savings of its members either as payment on shares or as deposits, including
the right to conduct Christmas clubs, vacation clubs, and other thrift organizations within
the membership. (2) To accept deposits of fiduciary funds if a member is the beneficiary,
trustee, or personal representative and if the funds are part of the estate of a deceased
member. (3) To make loans to members. (4) To make loans to other credit unions, including
credit union service organizations. (5) To purchase loans from financial institutions, provided
a purchased loan is of the nature and type that the credit union could have originated itself.
(6) To make loans to a cooperative society or other organizations having membership in the
credit union. (7) To deposit funds in state and national banks, savings and loan associations,
the accounts which are insured by the Federal Deposit Insurance...
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23-1-66
Section 23-1-66 Disposal of surplus personal property - Sale procedures. (a) This section
shall apply only to the property which has been held by the State Department of Transportation
for a period of not less than 60 days from the date the property is first published in the
list of surplus personal property, as set out in subsection (b) of Section 23-1-65
and not purchased by any agency as set out in subsection (c) of Section 23-1-64. (b) All contracts
made by, or on behalf of, the State Department of Transportation for the sale or disposal
of tangible personal property owned by the State Department of Transportation, other
than types of property, the disposal of which is otherwise provided for by law, or which,
by nature, are incapable of sale by auction or bid, shall be let by free and open competitive
public auction or sealed bids. (c) Every proposal to make a sale covered by this section shall
be advertised for at least two weeks in advance of the date fixed for receiving bids....
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27-7-14.1
annuities, and may include benefits in the event of death or dismemberment by accident and
benefits for disability income. (2) ACCIDENT AND HEALTH OR SICKNESS, commonly known as disability.
Insurance coverage for sickness, bodily injury, or accidental death and may include
benefits for disability income. (3) PROPERTY. Insurance coverage for the direct or consequential
loss or damage to property of every kind. (4) CASUALTY. Insurance coverage against legal liability,
including that for death, injury, or disability or damage to real or personal
property, and surety. (5) VARIABLE LIFE and VARIABLE ANNUITY PRODUCTS. Insurance coverage
provided under variable life insurance contracts and variable annuities. (6) PERSONAL
LINES. Property and casualty insurance coverage sold to individuals and families for primarily
noncommercial purposes. (7) CREDIT. Limited line credit insurance. (8) BAIL BOND. Surety coverage
for bail, as defined in Chapter 13 of Title 15. (9) RENTAL VEHICLE. As...
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43-2-692
Section 43-2-692 Petition for summary distribution; when surviving spouse or distributee entitled
to personal property without administration. (a) The surviving spouse, if there is
one, otherwise the distributees of an estate of personal property only, may initiate
a proceeding for summary distribution of the estate by filing a verified petition in the office
of the judge of probate of the county in which the decedent was domiciled at death alleging
the conditions provided in subsection (b). The petition shall include a description of the
estate of the decedent. No bond shall be required to be filed with the petition. (b) The surviving
spouse or distributee shall have a defeasible right to the personal property of the
decedent without awaiting the appointment of a personal representative or the probate
of a will if all of the following conditions exist: (1) The value of the entire estate does
not exceed twenty-five thousand dollars ($25,000). This figure shall be adjusted annually
for...
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45-27-245.02
Section 45-27-245.02 Excise tax on storage, use, consumption of tangible personal property.
(a) An excise tax is hereby imposed on the storage, use, or other consumption in Escambia
County of tangible personal property (not including 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 the 50 tons burden) purchased at retail for storage, use,
or other consumption in Escambia County, except as provided in subsections (b), (c), and (d),
at the rate of one percent of the sales price of such property. (b) An excise tax is hereby
imposed on the storage, use, or other consumption in Escambia County of any machines used
in mining, quarrying, compounding, processing, and manufacturing of tangible personal
property purchased at retail at the rate of one-half percent of the sales price of any such
machine; provided, that the term machine as herein used, shall include machinery which...
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45-31-141.11
Section 45-31-141.11 Fire protection fee levied on dwellings and commercial buildings. (a)
The expenses of establishing and maintaining a district shall be paid for by the proceeds
of a fire protection fee which shall be levied and collected in an amount sufficient to pay
the expense. One percent of the fee shall be appropriated to fund the Geneva County office
of the Alabama Forestry Commission. One percent of the fee shall be appropriated to the Geneva
County Volunteer Firefighters Association. The fee shall be levied at a uniform rate upon
each dwelling and commercial building served by the system. The term commercial building shall
not apply to any utility distribution or transmission poles or towers or utility substations.
The fee shall be collected, administered, and enforced at the same time, in the same manner,
and under the same requirements and laws as are the ad valorem taxes of the state. The property
owner would be provided the same rights in this situation as he or she...
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45-42-243
(not including the State of Alabama or the Alabama Alcoholic Beverage Control Board or ABC
stores, but including the University of Alabama, Alabama Polytechnic Institute and all other
institutions of higher learning in the state, whether such institutions be denominational,
state, county, or municipal institutions, and any association or other agency or instrumentality
of such institutions) engaged, or continuing within Limestone County in business of selling
at retail any tangible personal property whatsoever, including merchandise and commodities
of every kind and character, (not including, however, bonds or other evidences of debts or
stocks), an amount equal to one percent of the gross proceeds of sales of the business except
where a different amount is expressly provided herein. Provided, however, that any person
engaging or continuing in business as a retailer and wholesaler or jobber shall pay the tax
required on the gross proceeds of retail sales of such business at...
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25-4-10
situations); (v) In a position which, under or pursuant to the laws of this state or of an
Indian tribe, is designated as a major nontenured policymaking or advisory position or a policymaking
or advisory position the performance of the duties of which ordinarily does not require more
than 8 hours per week; or d. In a facility conducted for the purpose of carrying out a program
of rehabilitation for individuals whose earning capacity is impaired by age or physical or
mental deficiency or injury or providing remunerative work for individuals who because
of their impaired physical or mental capacity cannot be readily absorbed in the competitive
labor market by an individual receiving such rehabilitation or remunerative work; provided
however, if an individual's employment is otherwise characterized as employment under subsection
(a) and the individual is performing work under the Javits Wagner O'Day Act or a similar set-aside
program under the laws of the United States, the...
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40-23-1
F.O.B. point and regardless of who selects the method of transportation, and regardless of
by whom or the method by which freight, postage, or other transportation charge is paid. Provided
further that, where billed as a separate item to and paid by the purchaser, the freight, postage,
or other transportation charge paid to a common carrier or the U.S. Postal Service is not
a part of the selling price. (6) GROSS PROCEEDS OF SALES. The value proceeding or accruing
from the sale of tangible personal property, and including the proceeds from the sale
of any property handled on consignment by the taxpayer, including merchandise of any kind
and character without any deduction on account of the cost of the property sold, the cost
of the materials used, labor or service cost, interest paid, any consumer excise taxes that
may be included within the sales price of the property sold, or any other expenses whatsoever,
and without any deductions on account of losses; provided, that cash...
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