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40-9B-3
Section 40-9B-3 Definitions. (a) For purposes of this chapter, the following words and phrases
mean: (1) ABATE, ABATEMENT. A reduction or elimination of a taxpayer's liability for tax or
payments required to be made in lieu thereof. An abatement of transaction taxes imposed under
Chapter 23 of this title, or payments required to be made in lieu thereof, shall relieve the
seller from the obligation to collect and pay over the transaction tax as if the sale were
to a person exempt, to the extent of the abatement, from the transaction tax. (2) ALTERNATIVE
ENERGY RESOURCES. The definition given in Section 40-18-1. (3) CONSTRUCTION RELATED TRANSACTION
TAXES. The transaction taxes imposed by Chapter 23 of this title, or payments required to
be made in lieu thereof, on tangible personal property and taxable services incorporated into
an industrial development property, the cost of which may be added to capital account with
respect to the property, determined without regard to any rule which...
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11-51-90.2
Section 11-51-90.2 Purchase of business license; classification of taxpayers; vehicle decals;
determination of gross receipts; construction with other provisions. (a) Every taxpayer required
to purchase a business license under this chapter shall: (1) Purchase a business license for
each location at which it does business in the municipality, except as otherwise provided
by the municipality. (2) Except as provided in Section 11-51-193, with respect to taxpayers
subject to state licensing board oversight, be classified into one or more of the following
2002 North American Industrial Classification System ("NAICS") sectors and applicable
sub-sectors, industry groups, industries, and U.S. industries thereunder: SECTOR NAICS TITLE
SUGGESTED BUSINESS LICENSE CODE GROUPING BY SAMPLE TOPIC OR CATEGORY BASIS FOR LICENSE CALCULATION
111 Crop Production Agriculture, farming, nursery, fruit, growers Gross Receipts and/or Flat
Rate 112 Animal Production Animal, dairy, cattle, ranching, sheep,...
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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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35-15-26
Section 35-15-26 Provisions not applicable to commercial recreational enterprise. The liability
limitation provisions of this article shall not apply in any cause of action arising from
acts or omissions occurring on or connected with land upon which any commercial recreational
enterprise is conducted. (Acts 1981, No. 81-825, p. 1468, ยง7.)...
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9-7A-2
Section 9-7A-2 Definitions. The following terms, whenever used in this chapter, shall have
the following respective meanings unless the context clearly indicates otherwise: (1) COMMISSIONER.
The Commissioner of the Department of Conservation and Natural Resources. (2) ADMINISTRATOR.
The director of the plans and programs of the Department of Conservation and Natural Resources.
(3) FUND. The Alabama Recreation Capital Development Assistance Fund. (4) APPLICANT. Any county,
or municipality; or state, county or municipal agency having legal authority to hold title
to real property, or any combination of the above named entities. (5) RECREATIONAL LAND. Land
and appurtenances thereto used for, or susceptible to recreational use. (6) RECREATIONAL USE.
Participation in or observation of outdoor activities by the general public including, but
not limited to, hunting, fishing, water sports, aerial sports, hiking, camping, winter sports,
animal or vehicular riding and any related activity. (7)...
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9-13-46
Section 9-13-46 Withdrawing of lands as auxiliary state forests; harvesting or use of timber
without withdrawing of lands; payment of privilege tax generally. (a) Any owner of land designated
as auxiliary state forests may, after the lapse of five years from the designation of the
said lands as such, file with the State Forestry Commission an application in writing to withdraw
the same or any part thereof, and thereupon the value of the timber on the land desired to
be withdrawn shall be appraised and the privilege tax thereon computed as provided for in
this article; and, on the payment of said privilege tax, the State Forestry Commission shall
make an order withdrawing the same as an auxiliary state forest, a copy of which shall be
filed with the Department of Revenue, a copy entered in a book to be kept for that purpose
by the State Forestry Commission, a copy delivered to the said owner and a copy filed by the
State Forestry Commission at the cost of the owner in the probate office...
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9-9-49
Section 9-9-49 Rights of landowners as to use of drains, watercourses, etc., as outlets for
lateral drains from lands. The owner of any land that has been assessed for the cost of the
construction of any ditch, drain, watercourse or other improvement as provided in this article
shall have the right to use the ditch, drain or watercourse as an outlet for lateral drains
from said land; and, if said land is separated from the ditch, drain, watercourse or other
drainage improvement by the land of another or others and the owner thereof shall be unable
to agree with said other or others as to the terms and conditions on which he may enter their
lands and construct said drain or ditch, he may petition to condemn the same and the same
proceeding shall be had as in cases of condemnation under the right of eminent domain. When
the drain is constructed it shall become a part of the drainage system and shall be under
the control of the board of water management commissioners and be kept in repair...
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45-37A-54.34
Section 45-37A-54.34 Powers and duties. The district shall have the power to do any of the
following: (1) Sue and be sued in its own name. (2) Plan, acquire, own, construct, operate,
and maintain an enclosed and covered stadium for use as coliseums, sports arenas, sports pavilions,
exposition sites, field houses, or other buildings or structures for holding sports events,
athletic contests, contests of skill, exhibitions, spectacles, and other public meetings,
and pertinent indoor and outdoor recreational facilities, recreation centers, playing fields,
courts, gymnasiums, club houses, parking facilities and areas, other suitable concessions
appertaining thereto, related buildings, and all facilities and properties incidental and
necessary to a complex suitable for any or all types of sports and recreation, on, above,
and below the ground, appurtenances, incidentals, and all types of property therefor, real
or personal, or both real and personal, including servitudes and rights-of-way,...
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41-27-61
Section 41-27-61 Rules governing towing and recovery services; service charge dispute resolution
process. (a) Subject to the Alabama Administrative Procedure Act, the Alabama State Law Enforcement
Agency shall establish rules governing the use of towing and recovery services for nonconsensual
towing directed by the agency of commercial motor vehicles as defined by 49 C.F.R. Part 390.5.
At a minimum, the rules shall include all of the following provisions: (1) The agency may
not receive compensation from a towing and recovery service. (2) A state trooper of the agency
may not do any of the following: a. Receive compensation or receive any other incentive, monetary
or otherwise, to use a particular towing and recovery service. b. Hold any financial interest
in a towing and recovery service. c. Recommend any towing and recovery service in the performance
of his or her duties. (3) All assignments for towing and recovery services shall be made by
the trooper commander or his or her designee...
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9-13-81
Section 9-13-81 Levy of severance tax; lien upon forest products, etc., for payment of tax.
To provide further for conservation of the natural resources of the state by protection of
the state's forests and development of the forestry program, there is levied and shall be
collected as provided in this article a privilege tax on every person who owns timber prior
to severance and engages or continues to engage in the state in the business of severing timber
or any other forest products from the soil for sale, profit, or commercial use whether as
owner, lessee, concessionaire, or contractor. The privilege tax imposed by this article is
in addition to other taxes now levied and shall be known as the forest products severance
tax. The tax, together with interest and penalties imposed by this article, shall be a lien
upon the forest products so severed and upon the product or products manufactured therefrom
until the tax imposed by this article with respect to such forest products shall...
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